The turbulent events of the global financial crises have highlighted the importance of audit quality. Auditing in today’s business environment involves navigating through organizational information technology (IT) landscape dominated by ERP systems. Organizations depend on ERP systems for financial reporting which involve dealing with statutory and regulatory provisions. ERP systems thus, have ...

Computer Assisted Audit Techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and other sources and then conduct analyses...

QUALITY PROBLEM OR ISSUE Governing bodies of health services need assurance that major risks to achieving the health service objectives are being controlled. Currently, the main assurance mechanisms generated within the organization are through the review of implementation of policies and procedures and review of clinical audits and quality data. INITIAL ASSESSMENT The governing bodies of hea...

background: alcohol use disorders (auds) has been recently prioritized as a health problem in iran. the alcohol use disorders identification test (audit) is an easy-to-use diagnostic tool for excessive drinking. this study was designed to assess the validity and reliability of the persian version of audit questionnaire. methods: participants were 70 individuals with aud (study group) and 70 non...

The objective of this long term study will be to determine factors that may influence the IT audit process and develop a model that can be used to improve process quality. Using focus groups of internal auditors at one large, health care products and services company we identify factors rated as critical by one or more of these groups and develop a first draft of a quality model. This model cou...

this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011.  using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.  the results of this res...

This study aims to determine the effect of internal auditor on company value, audit quality value with committee as a moderating variable and in consumer goods sector companies listed Indonesia Stock Exchange for 2017-2020 period. research was conducted using quantitative methods casualty approach. totaled 54 sampled many 12 purposive sampling method. Data analysis SPSS version 25. Based result...