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Public internal audit is asked to provide assurance that the public money is well managed and the existing resources are directed, efficiently and in line with the law, towards the real problems and in respect with the public interest.
doaj +1 more source
Texas Lottery Commission Internal Audit: Instant Ticket Game Closing, Return & Destruction
Report detailing the Internal Audit Division's review of Instant Ticket Game Closing, Return and Destruction in order to assess the effectiveness of controls for ensuring instant ticket games for which all top level prizes have been claimed are closed in
Texas Lottery Commission. Internal Audit Commission.
core
Essential Updates 2024–2026: Advances in Colorectal Cancer Surgery
ABSTRACT Surgical innovation in colorectal cancer is increasingly judged not by technical feasibility alone, but by whether it improves oncological outcomes, preserves function, reduces morbidity, or makes difficult procedures more reproducible. This structured narrative review examines major surgical studies published from January 2024 through July ...
Hiroyasu Kagawa, Yusuke Kinugasa
wiley +1 more source
LLM‐Based Scientific Assistants for Knowledge Extraction: Which Design Choices Matter?
A comprehensive framework for optimizing Large Language Models in domain‐specific applications is introduced. The LLM Playground integrates Prompt Engineering, knowledge augmentation, and advanced reasoning strategies to enable systematic comparison of architectures and base models.
David Exler +7 more
wiley +1 more source
Measuring the value of internal audit in the banking industry
The importance of the audit function in banking institutions has considerably increased during the financial crisis, the focus of the management moving to risk management and control processes.
Clara-Iulia Zinca (Voiculescu)
doaj +1 more source
When Biology Meets Medicine: A Perspective on Foundation Models
Artificial intelligence, and foundation models in particular, are transforming life sciences and medicine. This perspective reviews biological and medical foundation models across scales, highlighting key challenges in data availability, model evaluation, and architectural design.
Kunying Niu +3 more
wiley +1 more source
An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [PDF]
In each organization, manager is the responsible of internal control system. One of the most important internal controls that use it forerunner countries and big companies is internal audit.
Abdol Mahdi Ansari, Hossein Shafiei
doaj
An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley +1 more source
Artificial Intelligence for Advanced Functional Materials: Progress and Emerging Frontiers
Artificial intelligence is transforming the discovery of functional materials by linking synthesis, characterization, simulation, and design in unified workflows. Advances in machine learning, autonomous experimentation, and foundation models are accelerating innovation across energy, electronics, and biomedicine, while revealing new frontiers for ...
Cristiano Malica +38 more
wiley +1 more source
Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source

