Results 101 to 110 of about 2,491,887 (294)

External auditors' reliance on internal auditing: further evidence

open access: yes, 2011
Purpose - The purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external auditors' reliance on the work of internal audit.
Lois Munro   +4 more
core   +1 more source

Operationalizing BioSSbD: A safe‐and‐sustainable‐by‐design framework for biorefineries

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biorefineries are central to the transition toward a circular bioeconomy; however, their increasing scale and technological heterogeneity, and the integration of biological, chemical, and thermochemical processes introduce complex challenges related to safety, sustainability, and operational reliability. Existing Safe‐and‐Sustainable‐by‐Design
Fernando Ramonet
wiley   +1 more source

Administrative-legal and organization-management conditions of audit in the public finance sector units

open access: yesJournal of Modern Science
Internal audit is performed in a diverse legal and cultural environment, for organizations that differ in their goals, size, complexity and structure. Internal auditing is performed by people both inside and outside the organization.
Tomasz Wołowiec   +4 more
doaj   +1 more source

Driving continuous improvement of sustainability certification for industrial biobased systems through comprehensive sustainability requirements

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract Existing monitoring frameworks for sustainability certification schemes and labels (CSLs) have largely prioritised environmental aspects, while the social and economic pillars of sustainability remain comparatively underdeveloped. Also, dedicated circularity requirements tailored to biobased systems are still largely lacking, despite being ...
Iris Vural Gursel   +5 more
wiley   +1 more source

Internal auditing amongst Portuguese municipalities

open access: yesRevista Enfoques, 2009
From the characterization of Local Authority financing models and structures in Portugal and Slovenia, a set of financial and generic budget indicators has been established.
Susana Jorge, Anabela Costa
doaj  

Mapping the landscape of internal auditing effectiveness study: a bibliometric approach

open access: yesCogent Business & Management
In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk ...
Sofik Handoyo
doaj   +1 more source

Internal Auditing for Information Assurance

open access: yes, 2009
Internal auditing has become increasingly important in current business environments. In this era of the Sarbanes- Oxley Act and other similar legislations, regulatory compliance requires elaborate organizational planning. Auditing helps organizations in
Sushma Mishra
core   +1 more source

Ceftriaxone‐induced liver injury: Incidence, phenotypic characterization and predictive factors

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Introduction Ceftriaxone is a widely used third‐generation cephalosporin in hospitalized patients. Although generally considered safe, it has been associated with hepatobiliary complications and emerging reports of drug‐induced liver injury (DILI). However, data on its true incidence, phenotypic patterns, and predictors remain limited. This study aimed
Mohamed Hatem   +5 more
wiley   +1 more source

Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks

open access: yesJournal of Islamic and Religious Studies
This research explores the concept of accounting information quality and its characteristics, emphasizing its importance for various levels of management and users in Islamic banks.
Fadi Ahmad Mohammad Al-Btoush   +1 more
doaj   +1 more source

Current practice and guideline adherence in renal dose adjustment for patients with chronic kidney disease: A systematic review and meta‐analysis

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Aims To quantify prescribing adherence to renal dosing recommendations in adults with chronic kidney disease (CKD; Stage 3 and above) and to evaluate the clinical consequences of non‐adherence. Methods This systematic review and meta‐analysis was conducted in accordance with PRISMA 2020 guidelines and registered in PROSPERO (CRD42025620883).
Hager ElGeed   +7 more
wiley   +1 more source

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