Results 21 to 30 of about 309,936 (306)
The role of internal auditing in promoting accountability in Higher Education Institutions
Revista de Administração Pública, 2020 This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs).
Anabela dos Reis Fonseca +2 more
doaj +2 more sources
ROLE OF INTERNAL AUDITING IN RISK MANAGEMENT IN THE PUBLIC SECTOR AND LOCAL ENTITIES – CASE STUDY BIHOR COUNTY [PDF]
Annals of the University of Oradea: Economic Science, 2013 This exploratory study of the internal audit in the public sector in function, points out the need for the involvement of public sector entities, showing that in its role has traditionally focused mainly on evaluating internal control and not on the ...
Dana Simona Gherai +3 more
doaj
Auditing Standards and the Accountability of the European Court of Auditors (ECA)
Utrecht Law Review, 2018 External auditors, both in the private and in the public sector, provide information to citizens and other stakeholders. The quality of this information – their auditing products – relies on ‘standards’.
Alex Brenninkmeijer +3 more
doaj +1 more source
AUDIT PROCEDURE OF PUBLIC PROCUREMENT OPERATIONS AUDIT
Business Navigator, 2022 Public procurement is made to meet the needs of local communities and individuals in goods and services and it is financed from budget funds received from taxpayers. Therefore, among the public's requests is to ensure accountability and transparency in the use of budget funds in public procurement procedures.
openaire +1 more source
ALGORITHMIC SYSTEMS AND DEMOCRATIC OVERSIGHT IN PUBLIC AUDITING [PDF]
Sayıştay DergisiThis article examines the transformative impact of artificial intelligence (AI) on public auditing, addressing its normative, procedural, and institutional dimensions.
Hamza ATEŞ
doaj +1 more source
The ABCD of usability testing [PDF]
, 2017 We introduce a methodology for tracking and auditing feedback, errors and suggestions for software packages. This short paper describes how we innovate on the evaluation mechanism, introducing an (Antecedent, Barrier, Consequence and Development) ABCD ...
De Paoli, Stefano +2 more
core +2 more sources
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
doaj +1 more source
IEEE Access, 2023 FOG computing enhances communication efficiency by processing data at the network’s edge. In many critical infrastructure (CI) networks, user entities outsource data to the FOG server, but the reliability of the data is a concern.
Manohar Sai Burra, Soumyadev Maity
doaj +1 more source
Public sector performance auditing: Emergence, purpose and meaning [PDF]
, 2005 The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance ...
Lowe, Alan +2 more
core +1 more source
Arthritis Care &Research, Accepted Article.Aims We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analysed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalised with AMI between 2005 and 2019 from the MINAP registry, linked ...
Megan Butler +8 more
wiley +1 more source