نتایج جستجو برای: audit model

تعداد نتایج: 2129763  

Journal: :CoRR 2011
Marius Popa

In modern organizations, Information and Communication Technologies are used to support the organizations’ activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can b...

The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...

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Background: Individuals characteristics including gender, education level, job experience and job rank are affective and significant variables in work ethic. This research try to study this affection on whistle blowing in audit profession. Thus, the aim of this research is to study of gender effect on whistle blowing as an ethical behavior. Method: The research method is descriptive-correlation...

2009
Joshua Ojo Nehinbe

Prevention of Distributed Denial of Service (DDoS) attacks before they achieve their intrusive objectives is a critical problem in network security. This is because the attacks rapidly build up and flood the networks with disruptive packets that consume network bandwidth within a short range of timestamp. Consequently, network activities are suddenly shutdown and legitimate users that are prese...

Journal: :Methods of information in medicine 2007
R Sund I Nurmi-Lüthje P Lüthje S Tanninen A Narinen I Keskimäki

OBJECTIVES To compare prospective audit data and secondary administrative register data in the production of performance assessment information in the case of hip fracture treatment, and to cross-validate the quality of information. METHODS First, a conceptual model for the performance assessment of hip fracture treatment was defined. This model was then utilized in comparisons between the pr...

Journal: :Quality in health care : QHC 1996
R Chambers S Bowyer I Campbell

OBJECTIVES To investigate the attitudes of general practitioners to medical audit, and any associations between their attitudes and their personal characteristics. DESIGN Postal questionnaire survey. SETTING --Staffordshire, United Kingdom. SUBJECTS 870 Staffordshire general practitioners. MAIN MEASURES Agreement or disagreement and associations between the attitudes to 16 statements abou...

2015
Jan-Willem H. Dik Ron Hendrix Alex W. Friedrich Jos Luttjeboer Prashant Nannan Panday Kasper R. Wilting Jerome R. Lo-Ten-Foe Maarten J. Postma Bhanu Sinha

BACKGROUND In order to stimulate appropriate antimicrobial use and thereby lower the chances of resistance development, an Antibiotic Stewardship Team (A-Team) has been implemented at the University Medical Center Groningen, the Netherlands. Focus of the A-Team was a pro-active day 2 case-audit, which was financially evaluated here to calculate the return on investment from a hospital perspecti...

Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of au...

ژورنال: حسابداری مالی 2020

The purpose of this study is to assess tax risk according to audit quality output criteria and vertical and horizontal agency costs. In this study, we used audit quality output criteria including accruals quality, realized cash flows and earnings volatility in companies. For this purpose, financial information of 118 companies was extracted and analyzed as a statistical sample of the study in 2...

ژورنال: دانش حسابرسی 2021

Abstract The purpose of this study is to investigate the mediating role of work Engagement on the relationship between professional and organizational identity and audit quality. This is a descriptive-survey study and the statistical population is the auditors who are members of Certified Public Accountants in Iran. The sample group is 135 people. To collecting data was used Rich & Crawford (2...

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