Results 41 to 50 of about 2,491,887 (294)

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 Tauhid
Akselerasi 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, Siti Edeniah, Julia Fitria Rahman, null Didi   +3 more
openaire   +1 more source

Descriptors to Dynamics: A Materials and Device Perspective on in‐Materio Physical Reservoir Computing for Neuromorphic Edge Intelligence

Advanced Materials, EarlyView.
Intrinsic material dynamics are harnessed as computational resources for neuromorphic in‐materio physical reservoir computing. Defects, ionic motion, interfaces, percolation, geometry, and biasing shape transient states that provide fading memory, nonlinearity, and high‐dimensional projection for simple readout. A descriptor‐to‐dynamics framework links
Kshitij RB Singh, Alif Syafiq Kamarol Zaman, Muzhen Xu, Yuki Usami, Saptarshi Das, Hirofumi Tanaka   +5 more
wiley   +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

Perceptions and evalutations of internal audit function in Libyan oil and gas companies [PDF]

This thesis explores attitudes and perceptions of the Libyan managerial class to the internal audit function focusing on the oil and gas ...
Algeru, Osama Ibrahim Al-Muktoof
core   +3 more sources

Integrating COBIT 5, ITIL 4, and IT Balanced Scorecard for Effective IT Risk-Based Internal Auditing An Applied Study

المجلة العلمية للبحوث التجارية - جامعة المنوفية
Purpose: 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

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  

Transforming Brain Organoids Into Functional Platforms: Convergence of Engineering, Imaging, AI, and Ethics

Advanced Science, EarlyView.
Brain organoids are emerging as increasingly functional human‐relevant platforms, yet limitations in vascularization, maturation, measurement, and reproducibility still constrain their translational value. This Perspective examines how microfluidics, biofabrication, advanced imaging, electrophysiology, multimodal AI, standardization, and ethical ...
Aishwarya Pantula, Kaustubh Joshi, Swarangi Samant, Greta Babakhanova, Annie Kathuria   +4 more
wiley   +1 more source

Internal Auditing of Process Safety

Chemical 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

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