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The Effect of Internal Auditors' Knowledge and Professional Skepticism on the Artificial Intelligence Utilization [PDF]
پژوهشهای تجربی حسابداریThis 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
Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud [PDF]
, 2002 In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients.
Cullinan, Charles P., Sutton, Steve G.
core +2 more sources
Arthritis Care &Research, EarlyView.Objective In complex diseases, it is challenging to assess a patient's disease state, trajectory, treatment exposures, and risk of multiple outcomes simultaneously, efficiently, and at the point of care. Methods We developed an interactive patient‐level data visualization and analysis tool (VAT) that automates illustration of the trajectory of a ...
Ji Soo Kim +18 more
wiley +1 more source
Internal Audit and Management of Operational and Financial Risks
Journal 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
PENGARUH PROFESIONALISME AUDITOR INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD PENGADAAN BARANG DAN JASA : SURVEY PADA AUDITOR INSPEKTORAT PROVINSI JAWA BARAT [PDF]
, 2016 Penelitian ini diawali dengan adanya masalah yaitu tingginya gejala fraud pengadaan barang dan jasa di lingkungan pemerintah khususnya Provinsi Jawa Barat.
Abdurrahman, Tsabiturrijal
core
Arthritis Care &Research, EarlyView.Objective Australian evidence on lived and care experiences of chronic musculoskeletal shoulder pain (CMSP), irrespective of disorder classification or disease, is limited. However, such evidence is important for person‐centered care and informing local service pathways and care guidelines or standards.
Sonia Ranelli +8 more
wiley +1 more source
Kajian Teoritis Peranan Internal Auditor
BIP's JURNAL BISNIS PERSPEKTIF, 2013 Internal auditor as internal examination which evaluating all the operation of the organization especially about system internal control, also accompanied external auditor to explain more detailed about all the flow and procedure system internal control and give the reason and benefit about implementation of internal control.
Martinus Sony Erstiawan +1 more
openaire +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
Arthritis Care &Research, EarlyView.Objective Although treat‐to‐target urate‐lowering therapy (ULT) is endorsed as best practice in gout management, limited data exist on its impact on health‐related quality of life (HRQoL). We assessed the impact of treat‐to‐target ULT on HRQoL among participants receiving protocolized gout care, identifying factors associated with HRQoL and HRQoL ...
Austin Barry +16 more
wiley +1 more source
Cogent Business & ManagementThe current governance dynamics in Indonesian public universities necessitate that internal auditor function as strategic partners and watchdogs. Such demands underscore the need for internal auditors to cultivate resilience to make sound professional ...
Putu Prima Wulandari +3 more
doaj +1 more source