Results 31 to 40 of about 240,837 (301)

The Effect of Six Sigma Standards on the Quality of Financial Statements through Internal Auditing as a Mediating Variable (A field Study on commercial banks in city of Sana’a (

open access: yesمجلة الدراسات الاجتماعية
Previous 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
doaj   +1 more source

Risk of Retinopathy Associated with Long‐Term Use of Hydroxychloroquine in Patients with Rheumatic Diseases: A Systematic Review and Meta‐Analysis

open access: yesArthritis 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

A study on relationship between internal auditing and quality of financial statement [PDF]

open access: yes, 2014
The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions.
Mansour Garkaz   +1 more
core   +1 more source

Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows

open access: yesAdvanced 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

Governing carbon mitigation and climate change within local councils: a case study of Adelaide, South Australia [PDF]

open access: yes, 2012
There is growing concern about climate change impacts on local government areas. In Australia, the federal carbon tax (from 1 July 2012) will also increase costs for local councils. This paper evaluates what carbon mitigation (i.e.
Zeppel, Heather
core   +3 more sources

Multifunctional Bio‐Based Packaging for Perishable Foods: Structural Design, Scalable Fabrication, and Versatile Applications

open access: yesAdvanced Materials, EarlyView.
An overview of design principles and scalable fabrication strategies for multifunctional bio‐based packaging. Radiative cooling films, modified‐atmosphere films/membranes, active antimicrobial/antioxidant platforms, intelligent optical/electrochemical labels, and superhydrophobic surfaces are co‐engineered from material chemistry to mesoscale structure
Lei Zhang   +6 more
wiley   +1 more source

The Relationship between the Expenditures on Internal Audit Resources and the Expenditures on External Audit Services [PDF]

open access: yesمطالعات 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  

Internal auditing - a management function

open access: yesSouth 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

High‐Fidelity Synthetic Data Replicates Clinical Prediction Performance in a Million‐Patient Diabetes Cohort

open access: yesAdvanced Science, EarlyView.
This study generates high‐fidelity synthetic longitudinal records for a million‐patient diabetes cohort, successfully replicating clinical predictive performance. However, deeper analysis reveals algorithmic biases and trajectory inconsistencies that escape standard quality metrics. These findings challenge current validation norms, demonstrating why a
Francisco Ortuño   +5 more
wiley   +1 more source

Internal Auditing of Process Safety

open access: yesChemical Engineering Transactions, 2016
This paper covers the major highlights from a revised member report from the European Process Safety Centre (EPSC) on the topic published in 2012 which included the results of a survey of member practice on process safety auditing as well as drawing on ...
L. Allford
doaj   +1 more source

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