in order to reach the electronic health record's (ehr's) goals and also for the users to employ it with confidence, integrated standards in the field of structure, content, data exchange, information production, architecture and system security must be formulated. before establishment of ehr, we should accept current standards or change them due to meet the needs of society and/or patterns from...

Generalized Audit Software (GAS) is often used in the current business environment. Despite the advent of mature mobile technology, designs for effective mobile information technology to support auditing tasks have not been developed. The purpose of this study is to develop a mobile auditing assistance system to support auditing tasks in an organization. A mobile auditing assistance system is i...

The research paper discusses governance implications, benefits, and challenges of applying internationally recognized internal auditing standards to the newly emerging Decentralized Autonomous Organizations (DAOs) that have quickly gained traction in past years are currently totaling market capitalizations more than USD 20 billion globally. It is analyzed how established for traditional central...

The New Zealand External Reporting Board (XRB) issued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. Auditing and Standards Committee of AFAANZ prepared submission, based the findings reported in published research, responding to number questions asked by XRB. This technical note presents formal submission made

SUMMARY This article summarizes “Auditing the Blockchain Oracle Problem” (Sheldon 2021), which introduces auditors to risks of having an irreversible business agreement codified on a blockchain using short software program called smart contract that relies oracle provide information from outside in order execute correctly. The begins with explanation role oracles play ecosystem and proposes wor...

How to adopt computer-assisted auditing techniques (CAATTs) quickly and develop a continuous auditing system are the critical issues for the implementation of automated auditing techniques. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATTs projects in three years. We summarized and analyzed the routinization process of ...

The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

Background and Objectives: The Iranian Ministry of Health and Medical Education (MOHME) has obligated health settings to follow the reference guidelines developed by the ministry in implementing the emergency department triage system. The present study aimed at auditing the compliance of the emergency department triage system in Shahid Madani Hospital in terms of compliance with MOHME guideline...