Internal Auditing Method within Public Institutions
In the process of public administration reform there has begun the implementation of modern international control and auditing standards in the public sector.
A. L. Kolesnyk
doaj +1 more source
PUBLIC AUDITING USING IDENTITY BASED CRYPTOSYSTEMS ON MULTI-COPY DATA INTEGRITY IN CLOUD
Cloud computing relies on a reliable and secure storage system. A cloud auditing technique is used by customers to ensure that their information is safe and secure while being stored in the cloud.
R. Hariharan +2 more
doaj +1 more source
Timing of Verification Procedures: Monitoring versus Auditing [PDF]
This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing.
Strausz, Roland
core +1 more source
ROLE OF INTERNAL AUDITING IN RISK MANAGEMENT IN THE PUBLIC SECTOR AND LOCAL ENTITIES – CASE STUDY BIHOR COUNTY [PDF]
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)
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
The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [PDF]
Objective: The purpose of this study is to answer the question of whether auditors' commitment to public interest and independence requirements can affect the professional values of auditing firms.
Zahed Ahmadzadeh +2 more
doaj +1 more source
The role of internal auditing in promoting accountability in Higher Education Institutions
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
An audit of training in public health medicine [PDF]
Summary Postgraduate training is one of the core functions of every specialty. The Trainee Members Committee of the Faculty of Public Health Medicine audited the quality of training in public health medicine according to guidelines set by the Education Committee of the Faculty.
E, Rous, M, Guy, P, Hayward, P, Bramleby
openaire +2 more sources
Local government auditing in Switzerland
This chapter captures and summarises the public sector auditing practices of Swiss subnational and local governments. Following the federal structure of Switzerland and the constitutional principle of decentralisation, lower government levels ...
Köhli, Martin, Horni, Pascal
core +1 more source
Central Nervous System Tumors Among Infants in Canada: A Report From CYP‐C
ABSTRACT Background Central nervous system (CNS) tumors in infants are rare, pose unique clinical challenges, and lack large‐scale evidence‐based data to guide management. This study seeks to describe CNS tumors in Canadian infants and to compare their outcomes with those of older children.
Samuel Sassine +17 more
wiley +1 more source

