Results 81 to 90 of about 9,093,821 (240)
THE ELECTRONIC AND CLOUD INTERNAL AUDITING: ITS IMPACT ON THE QUALITY OF AUDIT EVIDENCE
Фінансово-кредитна діяльність: проблеми теорії та практикиInternal audit departments encounter considerable challenges stemming from the swift technological advancements within the business sector. It is essential for the audit process that internal auditors improve their abilities, and the difficulties they ...
Асаад Ваххаб +2 more
doaj +1 more source
Jurnal Akuntansi dan Auditing, 2018 This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path ...
Irfan Zamzam, Suriana AR Mahdi
doaj +1 more source
Computationally Evidence‐Grounded Sequence‐First Design of Peptide Binders
Advanced Science, EarlyView.BOND‐PEP enables controllable, sequence‐first peptide binder design by grounding generation in binding evidence retrieved for each target. It uses topology‐conditioned message passing to integrate relevant peptide examples with the target protein sequence, forming a residue‐level representation that guides the generation of diverse, target‐specific ...
Wenze Ding
wiley +1 more source
Lattice Coherency‐Driven (111)‐Oriented Wide Bandgap Perovskite Films
Advanced Energy Materials, EarlyView.Methylammonium lead chloride (MAPbCl3)‐derived seed templates regulate wide‐bandgap perovskite crystallization through coupled thermodynamic and kinetic effects. Lattice‐coherent templating lowers the energy cost for (111) epilayer growth, while growth retardation controls crystallization kinetics, ultimately producing highly crystalline face‐up (111 ...
Yu‐Na Lee +5 more
wiley +1 more source
A Large Scale Multi‐Modal Workflow for Battery Characterization: From Concept to Implementation
Advanced Energy Materials, EarlyView.Isolated characterization techniques produce independent datasets and single‐property insights. However, progressively more holistic interpretations of battery‐material behavior is needed in the future. Here we demonstrate a coordinated multimodal workflow enabling the correlation of heterogeneous datasets and the construction of multidimensional ...
François Cadiou +34 more
wiley +1 more source
A conceptual perspective of internal audit quality and local government performance in Nigeria [PDF]
, 2015 The study highlights the influence of internal audit quality on the performance of an organization.Internal audit quality components such as competence, quality of internal audit work, objectivity and independence, training and development, and ...
Salim, Basariah, Usang, Obal Usang Edet
core +1 more source
Determinants of Internal Audit Quality and External Audit Fees
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan PajakInternal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company.
Feni Wilamsari +2 more
openaire +1 more source
Assessing Government Subsidies for Reducing Pesticide Use: A Meta‐Analysis
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In the efforts being made by governments to reduce pesticide use, subsidies are an important instrument to encourage farmers to adopt more sustainable practices. Yet, their effectiveness remains uncertain due to diverse designs and contexts.
Gaëlle Leduc +3 more
wiley +1 more source
The relationship between audit committee and audit quality: evidence from companies listed on the Warsaw Stock Exchange [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: This study investigates whether the presence of an audit committee, the characteristics of the audit committee, and the use of internal audits are linked to higher quality external audit services, approximated by auditor fees.
Aneta Dzik-Walczak, Maria Ociepa
doaj +1 more source
Does internal audit function quality deter management misconduct? [PDF]
, 2013 textStandard-setters believe high-quality internal audit functions (IAFs) serve as a key resource to audit committees for monitoring senior management. However, regulators do not enforce IAF quality or require disclosures relating to IAF quality, which ...
Ege, Matthew Stephen
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