Results 51 to 60 of about 309,936 (306)

An improved identity-based public audit protocol for cloud storage

open access: yesHeliyon
With the rapid development of informatization, a vast amount of data is continuously generated and accumulated, leading to the emergence of cloud storage services.
Haoming Wang   +3 more
doaj   +1 more source

Does Audit Quality Matters in Malaysian Public Sector Auditing?

open access: yesInternational Journal of Financial Research, 2019
Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors.
Aida Hazlin Ismail   +3 more
openaire   +2 more sources

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [PDF]

open access: yesمجله دانش حسابداری, 2015
Auditing standards have required assessment of risk in each auditing project by audit risk model. The aim of this study is to examine auditors’ assessment methods for inherent risk and control risk in the Iranian environment of professional auditing ...
Seyyed Mahmoud Mousavi Shiri   +3 more
doaj   +1 more source

Roadmap on Artificial Intelligence‐Augmented Additive Manufacturing

open access: yesAdvanced Intelligent Systems, EarlyView.
This Roadmap outlines the transformative role of artificial intelligence‐augmented additive manufacturing, highlighting advances in design, monitoring, and product development. By integrating tools such as generative design, computer vision, digital twins, and closed‐loop control, it presents pathways toward smart, scalable, and autonomous additive ...
Ali Zolfagharian   +37 more
wiley   +1 more source

PERFORMANCE AUDIT AND ITS IMPLICATIONS FOR PUBLIC SECTOR INSTITUTIONAL EFFICIENCY [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Performance auditing is an essential component of modern public governance due to its role in assessing the efficiency, effectiveness, and economy of public resource use.
FLOREA IANC MARIA MIRABELA
doaj  

A comprehensive performance audit model in the public health sector using the grounded theory approach [PDF]

open access: yesResearch and Development in Medical Education
Background: Performance auditing is one requirement for public sector managers to be accountable to the public. It offers an unbiased evaluation of the responsibilities, effectiveness, or expenses linked to implementing policies, programs, or operations ...
Hojjat Esmati Beyrami   +3 more
doaj   +1 more source

Public investment project audit: Vietnam state audit case study

open access: yesScience & Technology Development Journal - Economics - Law and Management, 2023
Public investment project audits aim to confirm the completed settlement report and point out shortcomings and limitations in managing and implementing public investment projects to help the audited entity exercise accountability and improve management efficiency.
openaire   +1 more source

Pengaruh Partisipasi Masyarakat dan Transparansi Kebijakan Publik Terhadap Hubungan Antara Pengetahuan Dewan Tentang Anggaran Dengan Pengawasan Keuangan Daerah [PDF]

open access: yes, 2018
This research aim to test the influence among council knowledge about budget to area auditing. To test the influence among society participation to among council knowledge about budget with the area auditing.
, Fauzan. SE. M.Si, Hartanto, Tri
core  

AI‐Assisted IoT‐Enabled ECG Monitoring: Integrating Foundational and Generative AI Tools for Sustainable Smart Healthcare—Recent Trends

open access: yesAI &Innovation, EarlyView.
ABSTRACT The rapid evolution of the Internet of Things (IoT) has significantly advanced the field of electrocardiogram (ECG) monitoring, enabling real‐time, remote, and patient‐centric cardiac care. This paper presents a comprehensive survey of AI assisted IoT‐based ECG monitoring systems, focusing on the integration of emerging technologies such as ...
Amrita Choudhury   +2 more
wiley   +1 more source

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