نتایج جستجو برای: audit model
تعداد نتایج: 2129763 فیلتر نتایج به سال:
ZUSAMMENFASSUNG Informationstechnologie vereinfacht die Vernetzung von Wirtschaftseinheiten und erhöht so die Abhängigkeit einzelner Wirtschaftssubjekte von anderen. Dies führt nicht nur zu neuen Risiken, sondern auch zu neuen Anreizstrukturen beim Risikomanagement. In Literatur und Praxis werden IT-Security-Audits oft abstrakt als Mittel gegen Trittbrettfahrer genannt, die Maßnahmen zur Risiko...
The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for...
An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...
The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...
Abstract The main goal of this research has been design the auditing model for research and educational processes to based on its findings, context, dimensions, elements and requirements that have essentiality and efficiency to research and educational processes audit, develop and explanation. The present study from the point of goal has been applied research and has been done by Exploratory Mi...
journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3 extended abstract monitoring role of auditing and corporate dividend payout policies dr. v. khodadadi s. hajizadeh r. ghorbani shahid chamran university of ahvaz introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...
According to the change in the role of internal auditors, new competencies are needed. The purpose of this research is development of internal audit managers’ competency model, with regard to contextual and environmental attributes and conditions surrounding the internal audit profession in Iran. With regard to exploratory approach of this research, and because of absence a comprehensive resear...
What society expects the audit profession is delivering audit quality services. The quality that determines audit performance depends on several factors such as auditor capabilities and professional performance of the auditor. The aim of this study was to investigate the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector. ...
This paper analyzes the status of technological innovation management, made a complete concept of technological innovation audit, and sets up a conceptual model of technical innovation audit using systems engineering method. We puts forward an integrity concept of stakeholders at all levels, established a concept model of technological innovation audit and presents the workflow and common metho...
In this paper we describe a formal model and a design based on that model of a system which offers knowledge-based support for both specification of the object of audit and specification of the planning of the audit of that object. This model can be compared to a Conceptual Model in the world of Information Systems. The object of audit includes databases containing auditee’s registrations of ec...
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