Results 21 to 30 of about 11,996 (262)
Risk Based Internal Audit – An Empirical Model For Implementation
Studia i Materiały, 2012 Internal auditing plays an important role in the efficiency and effectiveness of internal control system in organizations. Internal auditing should provide correct information to management about effectiveness of risk management and internal controls ...
Mohammad Ali Bagherpour Velashani +2 more
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Emerging Markets Journal, 2021 Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to ...
Cevdet Kızıl +2 more
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ROLE OF INTERNAL AUDITING IN RISK MANAGEMENT IN THE PUBLIC SECTOR AND LOCAL ENTITIES – CASE STUDY BIHOR COUNTY [PDF]
Annals of the University of Oradea: Economic Science, 2013 This exploratory study of the internal audit in the public sector in function, points out the need for the involvement of public sector entities, showing that in its role has traditionally focused mainly on evaluating internal control and not on the ...
Dana Simona Gherai +3 more
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The Impact of Continuous Auditing Technology in ERP System on Improving the Internal Audit Performance: A Field Study [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2020 The study objective is to investigate the impact of CA technology adoption in ERP system on improving the internal audit performance. To achieve this objective, the levels of changing from traditional auditing to CA in ERP system have been presented ...
Mohamed Aly Wahdan +2 more
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Arthritis Care &Research, EarlyView.Objective We aimed to estimate the prevalence and cumulative incidence of hydroxychloroquine retinopathy (HCQ‐R) and its risk factors among patients receiving long‐term HCQ with rheumatic diseases through a systematic review and meta‐analysis of observational studies that used spectral‐domain optical coherence tomography (SD‐OCT) for screening ...
Narsis Daftarian +4 more
wiley +1 more source
Arthritis Care &Research, EarlyView.Objective Although the definition of a gout flare is well established, the state of gout flare resolution has not yet been defined. This study aimed to explore patients’ experiences and perceptions of gout flare resolution. Methods Semistructured interviews were conducted with 24 people with gout, guided by open‐ended questions exploring their ...
Sarah Stewart +5 more
wiley +1 more source
Journal of Economics, Business & Accountancy Ventura, 2015 This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit.
Novita Puspasari, Meutia Karunia Dewi
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Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows
Advanced Engineering Materials, EarlyView.A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba +5 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 more
wiley +1 more source
مجلة الدراسات الاجتماعيةPrevious studies have highlighted the importance of Six Sigma standards in enhancing the efficiency of internal auditing, alongside the role of internal auditing in improving the quality of financial reports. However, the impact of Six Sigma standards on
Tareq Aljumaei
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