Results 71 to 80 of about 240,837 (301)
MEASURING AND ASSESSMENT OF INTERNAL AUDIT’S EFFECTIVENESS [PDF]
The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems.
Bota-Avram Cristina, Palfi Cristina
core
Buried in Paperwork: Excessive Reporting in Organizations [PDF]
, 2004 This paper offers an explanation why a principal may demand too much paperwork from a subordinate: Due to limited liability and moral hazard a principal is unable to appropriate all rents. Internal paperwork allows a more accurate monitoring of the agent
Strausz, Roland
core +2 more sources
Advanced Intelligent Systems, EarlyView.OntoLogX is an autonomous AI agent that uses large language models to transform unstructured cyber security logs into ontology grounded knowledge graphs. By integrating retrieval augmented generation, iterative correction, and a light‐weight log ontology, OntoLogX produces semantically consistent intelligence that links raw log events to MITRE ATT & CK
Luca Cotti +4 more
wiley +1 more source
External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India [PDF]
The paper examines how external auditing and managerial ownership relate to firm valuation. It is argued that both external auditors (which serves as an external monitoring function) and managerial ownership (which serves as an internal monitoring ...
Ghosh, Saibal
core +1 more source
The Role of Boards in Reviewing Information Technology Governance (ITG) as Part of Organizational Control Environment Assessments [PDF]
, 2005 IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003).
Best, Peter +2 more
core +1 more source
Advanced Intelligent Systems, EarlyView.ResearchConnect is an AI‐powered platform that automates researcher profiling, interdisciplinary team formation, and early‐stage research ideation. By extracting keywords from papers and web sources, it quickly clusters researchers into coherent teams and generates collaborative ideas using large language models. Validation on NSF‐funded projects shows
Akshay Vilas Jadhav +2 more
wiley +1 more source
PUBLIC INTERNAL AUDIT LAW - A NEW BRANCH OF LAW IN ROMANIA [PDF]
In Romania, the introduction of internal audit is relatively recent fall in the overall effort to modernize financial management in both private and public sectors. Also, note that the introduction of public sector internal audit is not transposed in the
Valentin – Stelian BADESCU
core
EVALUATION INFORMATION SYSTEM DELIVERY PT. RST CARGO INTERNATIONAL [PDF]
, 2013 The purpose of this study was to evaluate the application of general controls and application controls on the sale of information systems as a basis to support and produce accurate information in decision-making.
Henny , Hendarti, Vini, Mariani
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AI &Innovation, EarlyView.ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source