Results 11 to 20 of about 30,534,631 (289)
Journal of Cleaner Production, 2022 The purpose of this research is to investigate the impact of audit committee characteristics on environmental, social and governance (ESG) performance for European listed companies.
Matteo Pozzoli +2 more
semanticscholar +1 more source
Challenges and Solutions in Information Technology Auditing: The Iranian Context [PDF]
پژوهشهای حسابرسی حرفهایIn recent decades, information technology has become one of the strategic pillars of organizations, value chains, financial reporting systems, and auditing.
Abbas Ali Daryaei, Yasin Fattahi
doaj +1 more source
Journal of Risk and Financial Management, 2022 This paper aims to explore external auditors’ perception of the use of artificial intelligence (AI) in the United Arab Emirates (UAE). It investigates whether there is a perception among external auditors toward the contribution of AI to audit quality ...
Noraini Noordin +2 more
semanticscholar +1 more source
Implications of Auditors' Rotation in Financial Audit Reporting [PDF]
Audit Financiar, 2022 The purpose of this paper is to study the implications of auditors' rotation on financial audit reporting in the case of companies listed on the Bucharest Stock Exchange in the period 2011-2021.
Mariana BULUCEA +4 more
doaj +1 more source
IT Audit of IT Service Provider Using COBIT 4.1 Framework: Case Study at PT. XYZ
Fountain of Informatics Journal, 2017 IT service providers often campaign for the importance of having a high level of IT maturity to its customers. However, not all IT companies have a high commitment to IT management within their own organisation.
Muhammad Malik Hakim
doaj +1 more source
Orientation of Public Audit Missions to the IT Activity Carried Out within the State Authorities/Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The exercise of public audit in Romania is the responsibility of the Supreme Audit Institution (the Court of Accounts, which exercises external public audit) and the special internal audit structures found in central and local public authorities ...
Nicoleta Asalos, Ionel Bostan
doaj
A Framework for Applying Text Mining and Artificial Intelligence in IT Governance Auditing [PDF]
حسابرسی سیستمها و فناوری اطلاعاتThe rapid advancement of information technology (IT) and the growing complexity of organizational data have significantly transformed the field of IT governance and auditing. Traditional auditing approaches often struggle to cope with the volume, variety,
Neda Abdolvand, Maedeh Norouzi
doaj +1 more source
Pentingnya Audit Sistem Informasi Bagi Organisasi atau Perusahaan
Abditeknika, 2021 Persoalan yang dihadapi mitra adalah mahasiswa dari prodi sistem informasi semester 3, 5, dan 7 saat ini belum ada matakuliah audit sistem informasi, dan ingin menambah pemahaman terdapat konsep IT governance, pentingnya Audit SI bagi organisasi atau ...
Rita Wahyuni Arifin +4 more
doaj +1 more source
IT Auditing and Governance: Key Drivers Analysis and Comparative Assessment of COBIT and ITIL Frameworks [PDF]
حسابرسی سیستمها و فناوری اطلاعاتIn today's technology-dependent economic environment, understanding the evolution of IT auditing is essential not only for operational efficiency, but also for securing IT systems and effectively managing risks.
Morteza Asadi, Mina Farnoud Ahmadi
doaj +1 more source
A Revised Framework for the Governance and Management of Green IT [PDF]
Journal of Universal Computer Science, 2019 Sustainability is not an option; it has become a primordial necessity in our nearest future and in the base of the growth of our society in all aspects and areas.
J. Patón-Romero +3 more
doaj +3 more sources