With the development of the economic globalization, the risks that enterprises faced are increasing. In order to cope with the risks, the enterprise risk management requires the internal audit. As an important part of the internal control, the risk oriented internal audit emerges to monitor the process of the enterprise risk management. So enterprises can control and evaluate the risks more and...

Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...

The NHS NICE Guidelines (2010) list a number of screening tools which have been validated for use with adults and young people (16+) for example AUDIT and AUDIT-C, CRAFFT, SASQ or FAST. The guidance states that the screening tool should be appropriate to the setting; for example, FAST would be appropriate in an emergency department. However, there is not a similar recommendation for Health and ...

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...

We test the effect of audit effort on earnings management using a unique database of hours worked by auditors on 9,738 audits in Greece between 1994 and 2002. When audit hours are lower, (1) abnormal accruals are more often positive than negative, (2) positive abnormal accruals are larger, and (3) companies are more likely to manage earnings upwards in order to meet or beat the zero earnings be...

OBJECTIVES This manuscript assesses safety climate data from the National Machine Guarding Program (NMGP)-a nationwide intervention to improve machine safety. METHODS Baseline safety climate surveys were completed by 2161 employees and 341 owners or managers at 115 businesses. A separate onsite audit of safety management practices and machine guarding equipment was conducted at each business....

This paper reports on how knowledge audit analysis was conducted for special children (SC) communities in Malaysia context. The purpose of the knowledge audit is to determine the knowledge requirement of SC communities which may reveal the required, available and missing knowledge and the person involved related to SC. Four communities of practice (CoPs) have been identified namely Parents, Edu...

A firm’s capacity to efficiently create value from knowledge held by employees and embedded in processes is a key strategic resource. Knowledge Management (KM) seeks to systematically improve that capacity. The first critical step for implementing KM in organizations is the Knowledge Audit. Current audit practices use interviews and questionnaires to understand the KM processes that the organiz...

Biases are commonly seen in numerical cognition. The operational momentum (OM) effect shows that responses to addition and subtraction problems are biased in the whole-number direction of the operation. It is not known if this bias exists for other arithmetic operations. To determine whether OM exists in scalar operations, we measured response bias in adults performing symbolic (Arabic digits) ...