INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES – ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES [PDF]
In the risk assessment process, financial auditors often rely on internalauditors when establishing the control risk level. Therefore, adequate internal auditfunction, as part of a solid corporate governance is a factor of lowering control risk,when ...
Tatiana Danescu, Ovidiu Spatacean
core
INFLUENCE OF FINANCIAL LITERACY, FINANCIAL SOCIALIZATION, AND CONSUMPTIVE TRAITS ON FINANCIAL MANAGEMENT BEHAVIOR OF PAYLATER USERS (LOCUS OF CONTROL AS MODERATOR) [PDF]
The development of financial technology (fintech) has revolutionized how individuals manage their finances, with paylater services emerging as one of the most popular innovations in Indonesia. While offering payment flexibility, uncontrolled use may lead
Nur, Amalia +3 more
core +1 more source
Advanced Engineering Materials, EarlyView.A simplified thermoplastic pultrusion model is developed to predict thermal fields in glass fiber/polyethylene terephthalate (GF/PET) composites with reduced computational cost. By combining effective material homogenization, validation against literature data, and Gaussian‐process‐based optimization, the study reveals how heating limits, pulling speed,
Elder Soares +3 more
wiley +1 more source
Similarities and Differences Between Internal Auditing, Internal Public Auditing and Other Services [PDF]
The internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...
Gheorghe SUCIU
core
Fostering Innovation: Streamlining Magnetocaloric Materials Research by Digitalization
Advanced Engineering Materials, EarlyView.Magnetocaloric cooling (MCE) is an environmentally friendly refrigeration method with great potential. Optimizing MCE materials involves the preparation and screening of large quantities of samples, which in turn generates a large amount of data. A digitalization approach is presented that uses ontologies, knowledge graphs, and digital workflows to ...
Simon Bekemeier +17 more
wiley +1 more source
Key aspects of the financial control regulatory framework implemented in the municipalities [PDF]
Икономика и компютърни науки, 2019 The management of public funds in municipalities, as the largest number of units among public sector enterprises, makes control of their activities an extremely important element of the management system.
Svetlana Ivanova
doaj
The implementation of the internal audit in the public sector from Romania [PDF]
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 CALOTA, Sorin VANATORU
core
Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 more
wiley +1 more source
HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES? [PDF]
Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as ...
Cardos Vasile - Daniel
core
Optimization of the Production of Rubber Compounds Using Mathematical Models
Advanced Engineering Materials, EarlyView.Rubber compounds were mixed in a batch internal mixer, and symbolic regression was used to derive mathematical models linking recipe and process parameters to ram path, torque, and mixing quality (incorporation, dispersion, distribution). Subsequent optimization with evolutionary algorithms identified operating conditions that reduce specific energy ...
Anke Bardehle +7 more
wiley +1 more source