Results 31 to 40 of about 11,996 (262)
Barriers to effective corporate governance principles in state-owned enterprises in Zimbabwe
Jurnal Akuntansi dan Auditing Indonesia, 2022 The purpose of this article is to discuss the barriers to effective corporate governance principles in state-owned enterprises (SOEs) in Zimbabwe in order to have an influence on policy debates.
Job Dubihlela, Henry Mukono
doaj +1 more source
LLM‐Integrated Human–Robot Interaction System for Microrobots
Advanced Robotics Research, EarlyView.This paper proposes an LLM‐based control framework for guiding microrobots using human natural language. This framework can convert the natural human speech into safe and executable command sets for reliable navigation in complex environments. The experimental results show high accuracy and robustness in task performance, demonstrating the potential of
Bairong Zhu, Amar Salehi, Tingting Yu
wiley +1 more source
Ethical Precision in Nanoscale Brain Interfacing
Advanced Science, EarlyView.As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley +1 more source
Internal auditing - a management function
South African Journal of Business Management, 1969 The internal auditor first gained recognition as a checker of financial information and arithmetical accuracy, and as a verifier of cash and other assets and acted as a general supplement to the external audit function.
George Stroh
doaj +1 more source
Peranan Internal Audit dalam International Standars Audit
Karimah TauhidAkselerasi digital serta munculnya risiko baru seperti siber, AI, dan tuntutan ESG pada periode 2020–2025 telah mengubah ekspektasi pemangku kepentingan terhadap fungsi auditor. Standar audit global, International Standards on Auditing (ISA), yang bertujuan meningkatkan kualitas audit, harus diimplementasikan dalam konteks risiko yang terus berkembang ...
Putri Permatasari +3 more
openaire +1 more source
Organoid Brain‐Machine‐Interface Devices for Central Nervous System Repair
Advanced Science, EarlyView.We envision organoid brain‐machine‐interface (Organoid‐BMI) devices as new biohybrid bidirectional communication pathways to connect the human CNS and the external world for personalized CNS repair and regeneration. ABSTRACT Central nervous system (CNS) repair and regeneration suffer from tremendous clinical challenges due to current limitations in ...
Yantao Xing +10 more
wiley +1 more source
المجلة العلمية للبحوث التجارية - جامعة المنوفيةPurpose: The purpose of this study is to develop and empirically validate an integrated IT audit framework based on COBIT 5, ITIL 4, and the IT Balanced Scorecard (IT-BSC) for enhancing internal auditing effectiveness in IT risk assessment.
أميرة محمد نجيب عبد العزيز Naguib
doaj +1 more source
Advanced Science, EarlyView.Eligibility flow and real‐world AMD burden in the UKB retinal imaging cohort and TMUEH external‐validation cohort. Overview of the ORBIT‐AMD architecture, integrating retinal representation pretraining, bilateral eye‐graph modeling and concept bottleneck learning to support ordered risk, bilateral context, interpretable lesion concepts, longitudinal ...
Xuehao Cui +3 more
wiley +1 more source
The Relationship between the Expenditures on Internal Audit Resources and the Expenditures on External Audit Services [PDF]
مطالعات تجربی حسابداری مالی, 2003 There are two readily identifiable areas of a business firm’s operations that require the use of professional auditing services. These areas parallel the organizational forms that the audit services take.
Y. Hassas Yeganeh, S. H. Alavi Tabari
doaj
StackingNet: Collective Inference Across Independent AI Foundation Models
Advanced Science, EarlyView.ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li +4 more
wiley +1 more source