The key to establish the internal control frame system of colleges is to confirm the internal control target and the control factors. The internal control target concludes the schooling effect and efficiency, the safety and integrity of assets, the real, complete, and useful accounting and management information, and following national laws and regulations. The factors of internal control could...

The aim of this research was to compare different Bayesian procedures to integrate information from outside a given evaluation system, hereafter called external information, and in this context estimated breeding values (EBV), into this genetic evaluation, hereafter called internal evaluation, and to improve the Bayesian procedures to assess their potential to combine information from diverse s...

INTRODUCTION High-quality epidemiologic research is essential in reducing chronic diseases. We analyzed the quality of systematic reviews of observational nontherapeutic studies. METHODS We searched several databases for systematic reviews of observational nontherapeutic studies that examined the prevalence of or risk factors for chronic diseases and were published in core clinical journals f...

Since the internal audit of the company is essential to supply information needed for the effective management and improvement of the competitive position, the purpose of this paper is to introduce an innovative strategic management tool for the assessment of internal organizational factors that overcomes some limitations of traditional appraisal methods, and also enables more comprehensive eva...

Many accounting firms have changed the way their auditors evaluate internal control. Instead of preparing flowcharts documenting transaction flows, they only document the controls that have a bearing on specific financial statement assertions. This shift in documentation marks a change in the structure of the internal control evaluation task from transaction flow to control objective. This case...

Both practitioners and researchers have devoted significant effort to the study of decision aids, especially expert systems, to assist auditors in internal control evaluations. In addition to being used as a decision aid, researchers have long contended that expert systems could be used to train non-expert users. Even though the professional accounting literature makes it clear that responsibil...