Based on the sample of A-share listed companies in Shanghai and Shenzhen from 2014 to 2019, this paper empirically tests impact internal control external audit corporate cash flow risk interaction between two affecting risk. The results show that high-quality auditing can independently reduce risks, play a substitute effect process. research conclusions expand company’s governance mechanisms ar...

In the audit domain it is agreed that a comprehensive understanding of business processes is crucial for the effectiveness and efficiency of internal and external audits on financial reporting or regulatory compliance. However, a review of current modeling methods revealed that domain specific concepts are not comprehensively supported and only little empirical research has been performed on wh...

The Western Australian Audit of Surgical Mortality (WAASM) is an external, peer-reviewed audit of all deaths that occur in hospital of patients under the care of a surgeon. We conducted a retrospective analysis of prospective audit data collected from 1 January 2002 to 31 December 2011. The annual number of deaths peaked in 2006, then fell 22% by 2011. After correcting for population growth, th...

Many important dosimetry audit networks for radiotherapy have their roots in clinical trial quality assurance (QA). In both scenarios it is essential to test two issues: does the treatment plan conform with the clinical requirements and is the plan a reasonable representation of what is actually delivered to a patient throughout their course of treatment. Part of a sound quality program would b...

Abstract Digitization is one of the main concerns in contemporary society, this phenomenon being accentuated with emergence COVID-19 pandemic, which forced everyone to use technology under conditions imposed by new reality based on social distancing. The paper aims analyze digitization at level supreme audit institutions, transition artificial intelligence, as well its impact performance manage...

The quality of the audit report in corporate organization around world and Nigeria has been great concern considering contribution internal auditors as overseer daily accounting entries an organization. Considering this issue, study focused on evaluation control system a prerequisite for qualitative external report. Survey research design was adopted conduct study. population includes 93 random...

The details of an external quality assessment scheme in histopathology based on district general hospitals in south west England are described. The scheme is supplementary to internal audit carried out in individual departments.