This study aims to analyze the effect of influence internal auditor competence and effectiveness control on quality financial statements with professional scepticism as a moderating variable. The population in this were 32 respondents at Inspectorate Ministry Youth Sports. sampling technique is saturated sample technique. was based Functional Position Auditor Supervision for Implementation Gove...

Traditionally, when companies needed assistance regarding internal controls, they turned to an external auditor (EA). However, now, due ongoing tightening of legal requirements and practices the independence EAs, this has been restricted. As alternative, are increasingly requesting audits deliver support. Even though audit function (IAF) important player in control, however, there is little aca...

Ballistic movements like saccades require the brain to generate motor commands without the benefit of sensory feedback. Despite this, saccades are remarkably accurate. Theory suggests that this accuracy arises because the brain relies on an internal forward model that monitors the motor commands, predicts their sensory consequences, and corrects eye trajectory midflight. If control of saccades ...

The two principal determining steps in molecular diagnosis are the amplification and the identification steps. Accuracy of DNA amplification is primarily determined by the annealing sequence of the PCR primer to the analyte DNA. Accuracy for identification is determined either by the annealing region of a labelled probe for the real time PCR analysis, or the annealing of a sequencing primer for...

The global competition sees for effective internal control systems ability to face risks and to pursue business performances with a correct balance between economic and financial conditions in the long term. Management of the complexity following globalization increases the need of adequate internal control systems. From a more evolved perspective, the responsibility for adequate internal contr...

Although the choice of control mechanisms in systems development projects has been extensively studied in prior research, differences in such choices across internal and outsourced projects and their effects of systems development performance have not received much attention. this study attempts to address this gap using data on 57 outsourced and 79 internal projects in 136 organizations. Our r...

Anaerobic digestion processes offer the possibility for wastewater treatment while obtaining a benefit through obtained biogas. This paper aims to continue effort adopt data-driven control methods in case of anaerobic processes. The proposes data-based Internal Model Control approach applied an process. deals extensively with issue choosing reference model and proposing engineering this issue. ...