Results 111 to 120 of about 45,021 (303)

Audit committees and internal auditors: Using LMX for relationship analysis

open access: yes, 2008
The purpose of this paper is to provide a theoretically-informed meaning for the ‘quality of the audit committee-internal auditor relationship’ construct and to provide a new instrument for its measure.
Osman, Mohammad Noor Hisham   +2 more
core  

Internal audit report : quality assurance on design plans

open access: yes, 2020
The objective of this assessment was to facilitate Management’s assessment of risks that threaten the achievement of its objectives for the Quality Assurance on Design Plans activity and to assess the adequacy of the design and operating effectiveness of
South Carolina State Auditor. Internal Audit Services
core  

When Biology Meets Medicine: A Perspective on Foundation Models

open access: yesAdvanced Intelligent Discovery, EarlyView.
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

Monitoring akademik melalui sistem audit internal online

open access: yes, 2013
Internal audit is required for controlling and developing internal quality assurance system of high education. Internal audit is also required in preparing accreditation or certification process such as BAN-PT accreditation and ISO 9001:2008.
Sitorus, Renhard Rolen
core  

Enterprise resource planning systems implementation and the implications for the internal audit function [PDF]

open access: yes, 2014
This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.Corporate governance has received increased attention from both regulators and researchers in recent years resulting in highlighting the significance of the
Elbardan, Hany
core  

Retinal Vessel Segmentation: A Comprehensive Review From Classical Methods to Deep Learning Advances (1982–2025)

open access: yesAdvanced Intelligent Systems, EarlyView.
Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal   +6 more
wiley   +1 more source

International Standard on Auditing No. 260 and Audit Quality Evidence from Jordan

open access: yesSSRN Electronic Journal, 2019
This study aims to explore the extent of external auditors awareness of the requirements of the International Standard on Auditing No. 260 (Communications with those charged with governance) on audit quality and to shed light on the effectiveness of the communication process based on auditors actual experience.
openaire   +2 more sources

OntoLogX: Ontology‐Guided Knowledge Graph Extraction From Cybersecurity Logs With Large Language Models

open access: yesAdvanced Intelligent Systems, EarlyView.
OntoLogX is an autonomous AI agent that uses large language models to transform unstructured cyber security logs into ontology grounded knowledge graphs. By integrating retrieval augmented generation, iterative correction, and a light‐weight log ontology, OntoLogX produces semantically consistent intelligence that links raw log events to MITRE ATT & CK
Luca Cotti   +4 more
wiley   +1 more source

Drivers of Audit Quality for the Development of the Audit Quality Framework based on the International Standards

open access: yesInternational Journal of Recent Technology and Engineering, 2019
Audit quality has a role so important that various parties, including investors, creditors, regulators, and management, depend on financial information generated by the auditor to make decisions. Although it plays a very important role in auditing, the measurement of audit quality has not yet been agreed upon.
openaire   +1 more source

Interpreting How Neural Networks Infer Scatterer Geometry from Echolocation Echoes

open access: yesAdvanced Intelligent Systems, EarlyView.
Neural networks enable echolocation‐based shape classification but remain difficult to interpret due to their black‐box nature. This work presents a feature‐importance metric to uncover the echo regions driving decisions in shape‐specialized networks.
Ganesh U. Patil   +2 more
wiley   +1 more source

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