Previous studies on the use of computer assisted auditing technology and techniques (CAATTs) mostly focus on computer skills and perceived usefulness of auditors, and the influential factors from organizational environments; however, they seldom emphasize the group level. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATT...

Abstract Aim In the UK it is not a current practice to perform early (< 3 days) CT for detection and staging of severe cases acute pancreatitis. Findings pancreatic necrosis, fat stranding intraperitoneal fluid should be included in scan report as they are important prognostic factors. Furthermore, radiological facilities available permit US examination gallbladder <24 hours diagn...

The OIE Welfare Standards on slaughter transport, and killing of animals for disease control are basic minimum standards that every country should follow. The OIE, European Union, and many private standards used by commercial industry have an emphasis on animal based outcome standards instead of engineering based standards. Numerical scoring is used by both private industry and some governments...

Research has been performed in areas of auditing, a.o. security auditing, compliance auditing, financial auditing. In order to increase the efficiency of and to allow for continuous auditing, auditing tasks must be automated, which is only possible if audit data are available digitally and suitable algorithms exist. Different areas of auditing follow different objectives, thus require different...

Complementing the rise of ethical trading initiatives there has been a parallel growth in the number of academic studies tracking their origins and evolution, and assessing the implementation and success of social auditing practices. Despite this, the consequences and responses to the implementation of codes of conduct relating to labour standards at sites of production remains an understudied ...

Internal and external auditors play an increasingly important role for building up trust and confidence in today’s economic cycle. To ensure effective and efficient audits, current audit standards demand from auditors to gain an indepth understanding of the clients’ business processes. In this context, seminal research results indicate that type and number of documentation formats have a signif...

Outcomes for invasive fungal infections have greatly improved in the past decade, and several new antifungal drugs have been or will be licensed in the next few years. Early accurate diagnosis and appropriate treatment have major impact on survival. In a 1995 survey of laboratory practice in the UK for mycology, major disparities were seen, with many laboratories not undertaking even simple dia...