Results 41 to 50 of about 5,078,678 (243)

Responsible Artificial Intelligence in Courts: A Four‐Test Framework

AI &Innovation, EarlyView.
ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley   +1 more source

THE IMPLEMENTATION OF THE INTERNAL AUDIT IN THE PUBLIC SECTOR FROM ROMANIA [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2009
In compliance with the European requirements, Romania started implementing internal audit in the public sector in 1999 through the reform at the level of the Public Internal Financial Control System.
George CALOTĂ, Sorin VÂNĂTORU
doaj  

How Organizations Learn and Innovate to Institutionalize Generative AI: Trust, Feedback Loops, and Cultural Friction

AI &Innovation, EarlyView.
ABSTRACT This study examines how organizations advance in their use of Generative AI (GenAI) tools after initial adoption with particular attention to the dynamics of trust, cultural resistance, and feedback mechanisms. Grounded in organizational learning theory and institutional theory, we propose a framework that captures the factors influencing how ...
Surajit Bag, Gautam Srivastava, Santosh Kumar Shrivastav, Daniel Rees   +3 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  

The Role of Internal Audit in Activating Governance, Risk Management, and Compliance Frameworks to Mitigate Cybersecurity Risks [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ
:Purpose: This study aims to explore the relationship between GRC frameworks and cybersecurity risk mitigation, highlighting the crucial role of the Internal Audit function in activating these frameworks.Methodology: The research is based on a survey of ...
Salwa Nasr Ali Mostafa
doaj   +1 more source

AI Dependence as a Longitudinal Governance Problem

AI &Innovation, EarlyView.
ABSTRACT Artificial intelligence governance typically focuses on whether people rely on AI appropriately during individual decisions. This Perspective addresses a different question: whether repeated AI use changes the capabilities and alternatives available to users and organisations over time.
Yiran Du
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2005; Other title: Financial and Compliance Audit Reports published in 2005

, 2005
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : Corporation Commission (March 2005) Compliance and Control Audit Report : Juvenile Correctional Facilities (July 2005) Financial ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

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, Laura Meriluoto, Richard Watt   +2 more
wiley   +1 more source

CHALLENGES OF INTERNAL AUDIT IN THE CURRENT CRISIS [PDF]

Annals of the University of Oradea: Economic Science, 2013
Modern economic theories reject the generalization of theories concerning the economic and financial crises. Each financial crisis is unique, a historic accident, generated by specific factors in a certain socio-economic and political set-up.
Popa Adriana Florina, Breban Ludovica, Bochis Leonica,   +3 more
doaj  

Wewnętrzna atestacja informacji niefinansowych - podejście modelowe

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022
The aim of the article is to present a model approach to the implementation of internal audit services in the area of non-financial reporting. In order to achieve it, an analysis of the literature and legal acts in this area was carried out.
Anna Bartoszewicz
doaj