Results 121 to 130 of about 34,635 (311)

Artificial Intelligence and Public Sector Auditing: Challenges and Opportunities for Supreme Audit Institutions

open access: yesWorld
The application of artificial intelligence (AI) is growing exponentially in public entities, contributing to the improvement of the design and provision of services, as well as to the internal management and efficiency of public institutions.
Dolores Genaro-Moya   +2 more
doaj   +1 more source

Making teaching an attractive profession: What are the challenges and opportunities for minority ethnic teachers in England?

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper explores the challenges and opportunities surrounding the recruitment and retention of minority ethnic teachers in England. Drawing on interview data from 33 teachers and school leaders of diverse ethnic backgrounds, it investigates whether racialised barriers identified in earlier research have shifted in the current context of ...
Antonina Tereshchenko   +5 more
wiley   +1 more source

An Improved Authenticator Based Public Auditing Scheme in Cloud Storage

open access: yesJournal of Engineering Technology and Applied Physics
To minimize costs associated with software maintenance, hardware infrastructure, and secure communication, many organizations and data owners are increasingly opting for cloud storage solutions. However, ensuring the integrity and security of data stored
Maxwell Soita , Mohamed Ahmed Mohamed
doaj   +1 more source

Auditing the auditors: oversight or overkill? [PDF]

open access: yes
A growing number of high-profile companies have had to restate their earnings at substantially lower levels to correct the prior use of "aggressive" and even fraudulent accounting practices.
Robert R. Moore, Jeffery W. Gunther
core  

Public Sector Accounting and Auditing in Portugal

open access: yes, 2015
According to its Constitution, Portugal is a unitary state with two levels of government: central and local (constitutionally autonomous). There are also two autonomous regions (Azores and Madeira archipelagos) with independent regional governments. Local government embraces municipalities and civil parishes.
openaire   +2 more sources

A systematic review of facilitators and barriers to school staff development projects using the Consolidated Framework for Implementation Research

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper is a systematic literature review (SLR) of research published between 2009 and 2022 that aims to identify facilitators and barriers to implementing staff development projects (SDPs) in schools in England. Twelve research papers fulfilled all inclusion criteria and were each evaluated as being at least medium‐quality research.
David Preston   +2 more
wiley   +1 more source

Association with financial statements; Statement on auditing standards, 026

open access: yes, 1979
This Statement defines association as that term is used in the fourth reporting standard. It provides guidance to an accountant associated with the financial statements of a public entity or with a nonpublic entity\u27s financial statements that he has ...
American Institute of Certified Public Accountants. Auditing Standards Board
core  

Strategies teachers use to support students' self‐regulation skill development in mainstream primary schools: A scoping review

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This scoping review has explored the interventions and approaches used by teachers in mainstream (general education) primary schools (students aged 4–11) to support self‐regulation skill development in the classroom. The review followed the PRISMA Extension for Scoping Reviews (PRISMA‐ScR) guidelines for reporting and was guided by the Joanna ...
Kim Griffin   +3 more
wiley   +1 more source

Auditing investments; Statement on auditing standards, 081

open access: yes, 1996
This Statement provides guidance to auditors in auditing investments in securities, that is, debt securities and equity securities,1 and investments accounted for under Accounting Principles Board Opinion No.
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
core  

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