Results 21 to 30 of about 19,887 (264)
The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [PDF]
مجله دانش حسابداری, 2021 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
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
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
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
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
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
Determining Parental Factors for Clinical Trial Attrition in Pediatric Acute Lymphoblastic Leukemia
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background/Objectives Despite high enrollment rates on Children's Oncology Group (COG) protocols, attrition after initial consent is challenging, introducing bias and prolonging trial completion. While adult oncology literature has identified predictors of withdrawal, little is known about caregiver decision‐making for child participation in ...
Kimberly L. Stathas +3 more
wiley +1 more source
On the Application of Information Audit for the State Public Audit
Management Science, 2021 The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a ...
openaire +3 more sources
Pediatric Blood &Cancer, EarlyView.ABSTRACT Ewing sarcoma (ES) and rhabdomyosarcoma (RMS) are aggressive malignancies in children and adolescents where metastases impact prognosis. 18F‐fluoro‐2‐deoxy‐d‐glucose positron emission tomography/computed tomography (FDG‐PET/CT) and bone marrow aspirate and trephine biopsies (BMAT) are used to identify disease involvement.
Imogen Andrews +3 more
wiley +1 more source
International Journal of Applied Research in Business and ManagementThis study evaluates the consistency and quality of examination and auditing processes applied to the financial statements of public schools in KwaZulu-Natal (KZN).
Amos Zungu +3 more
doaj +1 more source