Performance Audit in the Public Sector in Romania - Essential Tool for Efficient Management [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2022 In the last period, the importance of performance auditing missions in the public sector increased. This article presents an analysis of the current situation of performance audit in Romania and identifies the differences and similarities between this ...
Lia-Cristina TICLEA +3 more
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Public interest entities in the context of accounting and auditing legislation in the wake of the globalization process [PDF]
SHS Web of Conferences, 2020 Public interest entities are understood to be accounting units that are governed by the accounting legislation as well as auditing legislation. Both regulations, however, define differently the public interest entities.
Kňažková Veronika, Ondrušová Lucia
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Feature compensation based on independent noise estimation for robust speech recognition
EURASIP Journal on Audio, Speech, and Music Processing, 2021 In this paper, we propose a novel feature compensation algorithm based on independent noise estimation, which employs a Gaussian mixture model (GMM) with fewer Gaussian components to rapidly estimate the noise parameters from the noisy speech and monitor
Yong Lü +3 more
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Identity-based remote data checking with a designated verifier
Journal of Cloud Computing: Advances, Systems and Applications, 2022 Traditional remote data possession auditing mechanisms are usually divided into two types: private auditing and public auditing. Informally, private auditing only allows the original data owner to check the integrity of its outsourced data, whereas ...
Yanyan Ji +4 more
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Performance Audit-Capability Model (PA-CM) for the public sector of Iran [PDF]
پژوهشهای تجربی حسابداری, 2022 Today, low efficiency and effectiveness, lack of economic efficiency and environmental problems are the major challenges of the Iranian public sector.
Nemat Habashi +4 more
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Blockchain-based cross-user data shared auditing
Connection Science, 2022 In cloud storage, public auditing is a more popular data integrity verification technique since it allows users to delegate auditing tasks to a fully trusted third-party auditor (TPA). However, it is difficult to find such a TPA in practical application.
Angtai Li +3 more
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Regulating the Audit Quality and Deprofessionalisation of the Auditing Profession
Asian Journal of Accounting Perspectives, 2014 There has been considerable criticism of the auditing profession from the public following a series of corporate failures. Consequently, this has led to reform in the auditing regulatory framework.
Noor Adwa Sulaiman +2 more
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Decentralized and Privacy-Preserving Public Auditing for Cloud Storage Based on Blockchain
IEEE Access, 2020 Cloud storage systems provide a flexible, convenient and friendly way for users to outsource data. However, users lose control of their data once outsourcing them to the cloud.
Ying Miao +3 more
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The embeddedness of digital infrastructures for data collection by the Courts of Accounts
Revista Contabilidade & Finanças, 2021 This study aimed to identify the trajectories for data collection automation in various Courts of Accounts (Tribunais de Contas), the standard features of the systems that have emerged, and the impacts on fiscal and accounting oversight in Brazil.
André Carlos Busanelli de Aquino +2 more
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Lattice-Based Privacy-Preserving and Forward-Secure Cloud Storage Public Auditing Scheme
IEEE Access, 2020 Aiming at reducing the local storage burden and computational costs, numerous individuals and enterprises are willing to outsource their data to the cloud server.
Haifeng Li +4 more
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