Experienced auditors tend to structure their knowledge of financial statement errors with audit objective as the primary organizing dimension and transaction cycle as secondary. Yet, many audit asks are structured in the opposite manner, requiring auditors to assess whether objectives are met for each transaction cycle. Our paper reports the results of an experiment which indicates that this mi...

Since 2002, regulations have changed the landscape of internal audit as well as how many internal audit departments are viewed by senior management and the board, making it difficult for internal audit, especially small and medium departments, to maintain a role in the risk management process. Many companies are beginning to realize the benefit of using business intelligence in the risk managem...

Cyber-physical-social system (CPSS) allows individuals to share personal information collected from not only cyberspace, but also physical space. This has resulted in generating numerous data at a user’s local storage. However, it is very expensive for users to store large data sets, and it also causes problems in data management. Therefore, it is of critical importance to outsource the data to...

BACKGROUND Attention to the problem of adverse events increases worldwide. The present study aimed to evaluate inter-rater reliability of medical record reviews of adverse events in the Thai context. MATERIAL AND METHOD A total of 279 inpatient records were reviewed by 23 clinical auditors. Each record was examined independently by 3 auditors using a standardised review form. Agreements on th...

Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability t...

Deterrence of illegal activities is frequently carried out by many atomistic auditors (tax auditors, law enforcement agents, etc.). Not much is known either normatively about the best way to incentivize the auditors, nor positively about what these incentives look like in real world organizations. This paper focuses on the positive question. It proposes a game-theoretic model of decentralized d...

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 ...

abstract: despite the importance of predictive variable in prediction, in most of the research in the field of auditors’ opinion the purpose was rendering the suitable models. meanwhile, less attention was paid to the selection of optimal predictive variable and appropriate models of these selection. therefore, in most of these research the predictive variables were chosen randomly and accordin...

BACKGROUND This study was conducted to investigate whether detectable missed breast cancers could be distinguished from truly false negative images in a mammographic screening by a regular peer auditing. METHODS Between 2004 and 2007, a total of 311,193 free nationwide biennial mammographic screenings were performed for 50- to 69-year-old women in Taiwan. Retrospectively comparing the records...