Results 11 to 20 of about 11,512,455 (297)
Financial Accountability & Management, 2022 AbstractPublic sector audit is a vital activity within democratic states, which underpins the relationship between the government and the governed, the executive and the legislature, and different parts of the government. While there has been a lot of exceptional work in recent years on public sector audit, the sector faces new challenges.
Laurence Ferry +2 more
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Audit Adjustments and Public Sector Audit Quality [PDF]
Abacus, 2019 In the context of austerity‐inspired reforms to public audit in England we investigate the extent to which audit firms mitigate management bias in public sector financial reports. A substantial body of literature finds that both public and not‐for‐profit managers manage ‘earnings’ to report small surpluses close to zero by managing deficits upwards and
Greenwood, Margaret, Zhan, Ruijia
openaire +3 more sources
Sensors, 2023 With the rapid development of cloud storage and cloud computing technology, users tend to store data in the cloud for more convenient services. In order to ensure the integrity of cloud data, scholars have proposed cloud data integrity verification ...
Xiuguang Li +5 more
doaj +1 more source
COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES
Baltic Journal of Economic Studies, 2018 Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing.
Yuliia Slobodianyk +2 more
doaj +1 more source
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
doaj +7 more sources
Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey
, 2021 On the one hand, the auditing of the public hospitals regarding their financial information is carried out by the State Audit Court which is the Supreme Auditing Institution in our country, on the other hand it is carried out by the auditors of the ...
Atabay, Esra, Esra Atabay
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Performance Auditing in the Libyan Public Sector [PDF]
Libya is a developing Arab State with a small population and a large geographic area. After the Alfatah revolution in 1969, the Libyan economy changed.
Amara, Salem Mohamed Omar
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IEEE Access, 2020 Distributed Machine Learning (DML) is one of the core technologies for Artificial Intelligence (AI). However, in the existing distributed machine learning framework, the data integrity is not taken into account.
Xiao-Ping Zhao, Rui Jiang
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A Collaborative Auditing Blockchain for Trustworthy Data Integrity in Cloud Storage System
IEEE Access, 2020 Cloud storage system provides data owners with remote storage service, which allows them to outsource data without local storage burden. Nevertheless, the cloud storage service is not fully trustworthy since it may not be honest and remote data would be ...
Pei Huang +5 more
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CASESC:A Cloud Auditing Scheme Based on Ethereum Smart Contracts [PDF]
Jisuanji kexue, 2023 People prefer to use cloud storage due to its advantages of high scalability and low cost,but ensuring the integrity of cloud data has become a security challenge that needs to be solved immediately.While blockchain's characteristics of de-centralization
GUO Caicai, JIN Yu
doaj +1 more source