Results 61 to 70 of about 2,491,887 (294)

Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services [PDF]

open access: yes
The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...
Gheorghe SUCIU
core  

Essential Updates 2024–2026: Advances in Colorectal Cancer Surgery

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Surgical innovation in colorectal cancer is increasingly judged not by technical feasibility alone, but by whether it improves oncological outcomes, preserves function, reduces morbidity, or makes difficult procedures more reproducible. This structured narrative review examines major surgical studies published from January 2024 through July ...
Hiroyasu Kagawa, Yusuke Kinugasa
wiley   +1 more source

The Internal Standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”

open access: yesСтатистика України, 2019
New Laws of Ukraine “On Accounting and Financial Reporting in Ukraine” and “On Audit of Financial Statements and Auditing” require the enhanced responsibility of auditors for auditing results.
O. E. Lubenchenko
doaj   +1 more source

Sourcing of Internal Auditing: An Empirical Study [PDF]

open access: yes
In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure.
Kruis, A.M.   +2 more
core  

When Biology Meets Medicine: A Perspective on Foundation Models

open access: yesAdvanced Intelligent Discovery, EarlyView.
Artificial intelligence, and foundation models in particular, are transforming life sciences and medicine. This perspective reviews biological and medical foundation models across scales, highlighting key challenges in data availability, model evaluation, and architectural design.
Kunying Niu   +3 more
wiley   +1 more source

THE VERACITY OF THE ERM IMPLEMENTATION: AN INTERNAL AUDITING PERSPECTIVE [PDF]

open access: yes
The internal audit profession has become a focal point after the collapse of various giant corporations. The primary research objective of the study is to investigate the extent of the internal auditors’ roles in the implementation of the Enterprise Risk
Azwan Abdul Rashid   +5 more
core  

Artificial Intelligence for Advanced Functional Materials: Progress and Emerging Frontiers

open access: yesAdvanced Intelligent Systems, EarlyView.
Artificial intelligence is transforming the discovery of functional materials by linking synthesis, characterization, simulation, and design in unified workflows. Advances in machine learning, autonomous experimentation, and foundation models are accelerating innovation across energy, electronics, and biomedicine, while revealing new frontiers for ...
Cristiano Malica   +38 more
wiley   +1 more source

Objectives and Key Results–Driven Multiagent Framework for Mechanical Design and Simulation

open access: yesAdvanced Intelligent Systems, EarlyView.
Objectives and key results (OKR)‐agent, an OKR‐driven multiagent framework, turns a plain‐language engineering goal into completed mechanical simulations. Three peer agents—supervisor, modeler, and simulator—share a compact board of OKR and coordinate external molecular dynamics (MD) and finite‐element solvers through a standardized tool interface. The
Jie Tian   +10 more
wiley   +1 more source

FORENSIC DIAGNOSTICS, ANTI-CORRUPTION, AND INTERNAL AUDIT IN ENSURING EFFICIENT COMPANY MANAGEMENT IN AN OPEN ECONOMY

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The aim of the research is to develop the scientific and methodological foundations of forensic diagnostics, anti-corruption, and internal auditing to ensure effective company management, which will help businesses minimize the risks of fraudulent ...
Yulia Patskan   +5 more
doaj   +1 more source

Considerations Concerning the Sphere of the Activities of Internal Auditing [PDF]

open access: yes
The internal audit has known a continuous evolution, the sphere of the specific activities being gradually extended from the financial and accounting area to the entity’s operational area.
Nicu MARCU, Magdalena MIHAI
core  

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