Results 91 to 100 of about 136,227 (307)

The Effect of Internal Auditors' Knowledge and Professional Skepticism on the Artificial Intelligence Utilization [PDF]

open access: yesپژوهش‌های تجربی حسابداری
This study explores how internal auditors' knowledge and professional skepticism influence their acceptance and use of artificial intelligence (AI) in auditing processes.
Bita Mashayekhi, Mohammad Reza Amrollahi
doaj   +1 more source

The evaluation of the internal audit risk regarding public procurements [PDF]

open access: yes
The paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the ...
Bogdan Iulian DOBRA
core  

Kesenjangan Harapan Audit Berdasarkan Persepsi Auditor Inspektorat dan Pemakai Laporannya (Studi pada Pemerintah Kota Denpasar, Pemerintah Kabupaten Gianyar) [PDF]

open access: yes, 2013
The purpose of this study is to explore the existence of audit expectation gap based on perception, between internal uditors and the users of performance audit report, in accountability and audit concept, including auditor independece, auditor competence,
Hutabarat, J. A. (Jeremy)   +1 more
core  

Performance Characteristics of Anti–Collagen II Antibodies in Relapsing Polychondritis and Related Diseases: Prospective Analysis, Systematic Review, and Meta‐Analysis

open access: yesArthritis Care &Research, EarlyView.
Objective Relapsing polychondritis (RP) is a rare disease defined by recurrent cartilaginous inflammation. Anti–collagen II (Col2) antibodies have been proposed as a diagnostic biomarker for RP, but their performance characteristics are not well defined.
Karyssa Stonick   +6 more
wiley   +1 more source

Clinical Practice Guideline for Evaluation and Management of Peripheral Nervous System Manifestations in Sjögren's Disease

open access: yesArthritis Care &Research, EarlyView.
Objective Sjögren's disease is an autoimmune disorder that can impact multiple organ systems, including the peripheral nervous system (PNS). PNS manifestations, which can exist concurrently, include mononeuropathies, polyneuropathies, and autonomic nervous system neuropathies.
Anahita Deboo   +88 more
wiley   +1 more source

INDEPENDENCE AND OBJECTIVITY - A SINE QUA NON PRINCIPLE IN AUDITING [PDF]

open access: yes, 2012
Objectivity is an independent mental attitude that the auditors should maintain in performing engagements. The auditors are not to subordinate their judgment on audit matters to that of others.
BOGDAN RĂVAŞ
core  

Temporal Trends and Short‐ and Long‐Term Mortality of People With Acute Myocardial Infarction and Rheumatoid Arthritis: A Nationwide Cohort Study

open access: yesArthritis Care &Research, EarlyView.
Objective We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analyzed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalized with AMI between 2005 and 2019 from the Myocardial Ischaemia ...
Megan Butler   +8 more
wiley   +1 more source

Internal Audit and Management of Operational and Financial Risks

open access: yesJournal of Danubian Studies and Research, 2019
Companies that have the obligation to audit the financial statements, as well as those who wish to do so on their own initiative, have the obligation to set up an internal audit service.
Marius Daniel Moscu
doaj  

Cognitive Behavioral Therapy for Youth With Childhood‐Onset Lupus: A Randomized Clinical Trial

open access: yesArthritis Care &Research, EarlyView.
Objective Our objective was to determine the feasibility and acceptability of the Treatment and Education Approach for Childhood‐Onset Lupus (TEACH), a six‐session cognitive behavioral intervention addressing depressive, fatigue, and pain symptoms, delivered remotely to individual youth with lupus by a trained interventionist.
Natoshia R. Cunningham   +29 more
wiley   +1 more source

The Impact of Competencies, Risk Management and Auditors Interactions on Internal Audit Effectiveness in Libyan Commercial Banks [PDF]

open access: yes, 2015
Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of ...
Ashour, M. S. (Mohamad)   +2 more
core  

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