Results 161 to 170 of about 20,930 (299)

Value of Internal Auditing

, 2009
Die Anforderungen an die Interne Revision steigen mit den Bemühungen deutscher Unternehmen nach einer guten Corporate Governance. Unternehmensinterne und unternehmensexterne Revisionskunden bewerten die Leistung der Internen Revision auf Basis ihrer ...
Geis, Astrid
core  

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Auditing and Monitoring Artificial Intelligence Systems in Healthcare: A Multilayer Framework for Bias Detection, Explainability, and Regulatory Compliance. [PDF]

Cureus
Palama V, Kadiri C, Babarinde AO, Nwanze J, Adekoya AF, Ejuone OG.   +5 more
europepmc   +1 more source

Auditor\u27s consideration of the internal audit function in an audit of financial statements; Statement on auditing standards, 065

, 1991
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity\u27s financial statements. One of the factors is the existence of an internal audit function.
American Institute of Certified Public Accountants. Auditing Standards Board
core  

A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems

Business Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini, Giacomo Pigatto, Andrea Tenucci   +2 more
wiley   +1 more source

External clinical audits in clinical radiology in Finland. [PDF]

Radiat Prot Dosimetry
Julkunen P, Heinola N, Autti T, Bly R.
europepmc   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]

Front Artif Intell
Johri A, Sayal A, Chong KM, Khoja M, N C, Jha J, Tyagi N.   +6 more
europepmc   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

EcoStack-Pro: an adaptive federated learning framework for interpretable ESG auditing across heterogeneous industrial sectors. [PDF]

Front Artif Intell
Azad MAK, Masum AKM, Rahman MA, Bhuiyan MTA, Noori FM, Uddin MZ.   +5 more
europepmc   +1 more source