Results 71 to 80 of about 20,930 (299)
Archaeological Prospection, EarlyView.ABSTRACT This study presents a multi‐method non‐invasive investigation of an approximately 4‐ha area associated with the long‐occupied coastal settlement of Rocavecchia (Apulia, southern Italy), situated between the prehistoric fortified peninsula and the Hellenistic‐Messapian walls.
Giuseppe Guarino +3 more
wiley +1 more source
Exploring continuous auditing solutions and internal auditing: A research note
Contabilitate şi Informatică de Gestiune, 2019 Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of ...
Pall Rikhardsson +2 more
doaj +1 more source
External auditors' reliance on internal auditing: further evidence
, 2011 Purpose - The purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external auditors' reliance on the work of internal audit.
Lois Munro +4 more
core +1 more source
When AI outputs become documents: Documentation activity in human–AI dialogue
Journal of the Association for Information Science and Technology, EarlyView.Abstract Large language models (LLMs) generate texts that increasingly circulate as documents in knowledge infrastructures, yet their documentary status remains theoretically underdetermined. Unlike traditional documents, LLM outputs lack identifiable authorship, stable provenance, or testimonial grounding.
Sascha Donner
wiley +1 more source
Discover DataThis study conducts a bibliometric analysis of digital technologies in internal auditing from 1980 to 2024, focusing on research trends and key developments.
Zulkiffly Baharom
doaj +1 more source
Operationalizing BioSSbD: A safe‐and‐sustainable‐by‐design framework for biorefineries
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Biorefineries are central to the transition toward a circular bioeconomy; however, their increasing scale and technological heterogeneity, and the integration of biological, chemical, and thermochemical processes introduce complex challenges related to safety, sustainability, and operational reliability. Existing Safe‐and‐Sustainable‐by‐Design
Fernando Ramonet
wiley +1 more source
Accounting Strategy of a Company as a Factor in the Management of Business Value
Учёт. Анализ. Аудит, 2019 The article deals with the features of formation of the accounting strategy of the company as a factor in the management of business value. From the point of view of financial theory, the indicative financial strategy depends on the content of the ...
SVETLANA V. Ponomareva
doaj +1 more source
Internal Auditing for Information Assurance
, 2009 Internal auditing has become increasingly important in current business environments. In this era of the Sarbanes- Oxley Act and other similar legislations, regulatory compliance requires elaborate organizational planning. Auditing helps organizations in
Sushma Mishra
core +1 more source
British Journal of Clinical Pharmacology, EarlyView.Background Reporting adverse drug reactions (ADRs) is essential for drug safety. In Switzerland, healthcare professionals are legally required to report serious and unlabelled ADRs, yet under‐reporting remains widespread. We tested a novel method to increase reporting of ADR‐related hospitalizations.
Georgia Anita Weber +7 more
wiley +1 more source
Convergence towards internal audit effectiveness in the BRICS Countries
Journal of Economic and Financial Sciences, 2016 Internal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness.
Karin Barac +2 more
doaj +1 more source