Results 61 to 70 of about 11,111 (310)

REDESIGNING THE ASSIGNMENT OF INTERNAL AUDITORS BASED ON AUDITOR UTILITY

Business & Management Studies: An International Journal, 2016
This study presents a novel model for assignment of internal auditors to branches of businesses. Previous studies have concerned with minimizing the cost but in this model, aim is maximizing auditor’s utility. For this purpose an integer programming model introduced. The objective is maximizing the auditors’ total utility.
openaire   +2 more sources

Fluid Biomarkers of Disease Burden and Cognitive Dysfunction in Progressive Supranuclear Palsy

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Identifying objective biomarkers for progressive supranuclear palsy (PSP) is crucial to improving diagnosis and establishing clinical trial and treatment endpoints. This study evaluated fluid biomarkers in PSP versus controls and their associations with regional 18F‐PI‐2620 tau‐PET, clinical, and cognitive outcomes.
Roxane Dilcher, Charles B. Malpas, Stuart J. McDonald, William T. O’Brien, Craig Despott, Kelly L. Bertram, Matthew P. Pase, Lukas Frontzkowski, Meng Law, Terence J. O’Brien, Lucy Vivash   +10 more
wiley   +1 more source

Performance determinants of higher education institutions and the mediating role of quality culture: internal auditors’ perspectives

Cogent Business & Management
This research investigates the factors influencing the performance of higher education institutions (HEIs) audited by internal auditors from the perspectives of internal auditors at public universities in Indonesia.
Helmi Yazid, Lili Sugeng Wiyantoro, Tubagus Ismail, Iis Ismawati   +3 more
doaj   +1 more source

Influence of Role Ambiguity and Conflicts on the Independence Commitment of Internal Auditor

Хабаршысы. Экономика сериясы, 2021
To increase the credibility of financial statements, an audit must provide documented reasonable assurance from an independent source that the financial statements provide a true and fair picture in compliance with an accounting standard.
W. Lamidi, M. Oyekanmi, T. Kareem
doaj  

Determinants influencing fraud detection: Role of internal auditors’ quality [PDF]

Problems and Perspectives in Management
Frequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors ...
Eka Hariyani, Supriono Supriono, Rheny Afriana Hanif, Sem Paulus Silalahi, Meilda Wiguna   +4 more
doaj   +1 more source

WHISTLEBLOWING INTERNAL AUDITORS - A CONTRADICTION IN TERMS? [PDF]

, 1995
The topic of whistleblowing is achieving unprecedented prominence in official reports, publications, research, legislation and the media. Some influential voices are suggesting that far from whistleblowing - informing on organizations that commit illegal or unethical acts - being subversive and undesirable, it may in certain circumstances deserve high ...
openaire   +1 more source

Air Pollution and the Risk and Progression of Multiple Sclerosis: A Systematic Review and Meta‐Analysis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Purpose Air pollution has been linked to several neurological conditions, including stroke and neurodegenerative diseases. Evidence regarding its association with multiple sclerosis (MS) remains conflicting, limited by small sample sizes. Methods PubMed, Embase, Scopus, and Cochrane controlled register of trials (CENTRAL) were searched on ...
Ahmad A. Toubasi, Thuraya N. Al‐Sayegh
wiley   +1 more source

The Relative Effects of Elements of Internal Control on Auditors' Evaluations of Internal Control

, 2006
Internal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into a number of elements, summarised as the control environment, information ...
O'Leary, Conor, Sharma, Divesh, Iselin, Errol   +2 more
core   +1 more source

Developmental and Epileptic Encephalopathy due to Biallelic Pathogenic Variants in PIGM

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective PIGM encodes a critical enzyme in the glycosylphosphatidylinositol (GPI)‐anchor biosynthesis pathway. While promoter‐region mutations in PIGM have been associated with a relatively mild phenotype characterized by portal vein thrombosis and absence seizures, recent evidence suggests that coding‐region mutations result in a more severe
Júlia Sala‐Coromina, Anna Marcé‐Grau, Barbara Masotto, Marta Codina, Lamia BenJemaa, Yasmina Elaribi, Mónica Martinez‐Gallo, Roger Colobran, Angel Sanchez‐Montañez, Irene Valenzuela, Yoshiko Murakami, Alfons Macaya   +11 more
wiley   +1 more source

The effect of internal audit planning on risk factors: evidence from Yemen’s banks [PDF]

Banks and Bank Systems
This study aims to determine the extension of implicating risk factors in strategic planning for internal audit in Yemeni commercial banks, including inherent risk factors and control risks, whether caused by internal or external influences, and focuses ...
Adeeb Alhebri, Radwan Hussien Alkebsee, Ebrahim Mohammed Al-Matari, Mohammed A. Al-bukhrani, Adam Mohamed Omer   +4 more
doaj   +1 more source