The following study provides a risk analysis of the forthcoming nationwide healthcare information system in Germany. Based on the information security audit methodology of the Federal Office for Information Security (BSI), we evaluated the introduction of the new system in hospitals with respect to security. Conceptually, the study focuses explicitly on an organizational level; specifically the...

The study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. To achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in Jordan based on the simple random sampling method. The study first hypothesis is...

The role of performance measurements and clinical indicators has changed from being a minor component in the management of health care to one where the demands for greater accountability, safety, efficiency, and quality have accentuated the role of measurement and reporting. For those who have been involved in the development of indicators this will be seen as progress. However, the increased d...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

Information security audit is a monitoring/logging mechanism to ensure compliance with regulations and to detect abnormalities, security breaches, and privacy violations; however, auditing too many events causes overwhelming use of system resources and impacts performance. Consequently, a classification of events is used to prioritize events and configure the log system. Rules can be applied ac...

a r t i c l e i n f o Keywords: Information technology management Information technology audit Information systems audit Information security audit Audit decision Agency model Compliance with ever-increasing privacy laws, accounting and banking regulations, and standards is a top priority for most organizations. Information security and systems audits for assessing the effectiveness of IT contr...