This paper examines whether the level of enforcement shapes complexity in accounting standards. First, order to identify standards, we calculated a new measure that conceptualizes based on theoretical dimensions multiplicity and diversity. To calculate this measure, content each International Financial Reporting Standard Accounting Standard, 2018, was analyzed. Second, investigated affects scor...

The article is devoted to the attitude INTOSAI as leader of control function finance in world, and recommendations, grouped into IFPP, an example a model: with properly constructed structure filled meaningful disclosure on implementation measures. This view experience enables us propose our own institutional design for classifications. result essentially reflection reference (ideal) model exter...

one of the ways to manage human resources is performance management. with a systematic approach, this sort of management determines strategic goals, identifies indexes, collects, analyzes and reports data and ultimately improves the organization performance. performance management is a process that calls for the interaction of factors such as administrative goals, accountability standards and e...

The quality of the audit work and its products is often associated with organizational maturity function. absence a well-defined for an function leads to poor or ineffective lack framework measuring governance was identified as major deterrent factor attainment work. Measuring technical public works challenging due that fits needs. noted shortcomings include: (a) existing frameworks used assess...

Noticing the growing interest of auditing profession in providing services to users at highest level performance, it has appeared an increasingly stringent need for ethical standards, which purpose is promote ethics culture audit activity. The COVID-19 pandemic had a significant impact on all aspects life, but also This situation, required auditors review process, and resulting economic risks l...

According to the statistical data security and auditing requirement, an effective Security Protection Method and a Rules-based Statistical Data Auditing (RSDA) solution are given. In this article, we introduce the classification and expression of statistical auditing rule.

Service Level Agreements (SLA) are needed to allow business interactions to rely on Internet services. Service Level Objectives (SLO) specify the committed performance level of a service. Thus, SLA compliance auditing aims at verifying these commitments. Since SLOs for various application services and end-to-end performance definitions vary largely, automated auditing of SLA compliances poses t...

Background and Objectives: Monitoring of health organizations by the regulatory bodies is crucial to ensure high performance of health system. Although Iranian health settings are monitored by the MOHME in various ways, periodic evaluation of their continuous commitment to the national licensure standards in health domain is rare. The aim of the present study was to highlight t...

Introduction: Standards of quality have been a huge success for organizations around the world. Hospitals need to establish standards, especially environmental ones. Hence, the codification of ISO 14001 is a necessity for hospitals. The aim of this study was to conduct a survey on the preparation of the teaching hospitals of the Shahid Beheshti University of Medical Sciences to implement ISO 14...

The concept of materiality, originating in the accounting domain and applied auditing domain, is an essential tool for improving audit quality. A renewed interest materiality research emerged Australia after submitting Exposure Draft no. 243 by Australian Accounting Standards Board (AASB) proposing withdrawal AASB 1031 Materiality, which became effective July 2015. purpose this paper to review ...