Knowledge audit output helps organizations to make recommendation of KM strategy which later can be used for better managing the knowledge. This paper reviews literature on knowledge audit process with the aim to understand the process, the data gathering techniques employed and the roles of knowledge audit. It aims to report the research gaps and propose directions for future research in this ...

We extend the standard, one-period model of tax evasion to an intertemporal framework in which an expected-utility-maximizing taxpayer updates expectations about the probability of a future audit based on past audit experience. This framework provides a theoretical grounding for the empirical evidence indicating that tax evasion is affected by taxpayers' perceptions of audit probabilities and i...

As audit technology becomes more widespread, practice and academia are raising concerns about the costs benefits of these technologies. We examine how internal auditors use technology-based techniques (TBATs) TBATs impact efficiency effectiveness their audits. two surveys interviews individual chief executives (CAE) to perceptions TBATs. Auditors perceive as beneficial. Specifically, an increas...

BACKGROUND In Tanzania, substandard intrapartum management of foetal distress contributes to a third of perinatal deaths, and the majority are term deliveries. We conducted a criteria-based audit with feedback to determine whether standards of diagnosis and management of foetal distress would be improved in a low-resource setting. METHODS During 2013-2015, a criteria-based audit was performed...

Data processing within large organisations is often complex, impeding both the traceability of data and the compliance of processing with usage policies. The chronology of the ownership, custody, or location of data — its provenance — provides the necessary information to restore traceability. However, to be of practical use, provenance records should include sufficient expressiveness by design...

BACKGROUND Improving the quality of health care requires a range of evidence-based activities. Audit and feedback is commonly used as a quality improvement tool in the UK National Health Service [NHS]. We set out to assess whether current guidance and systematic review evidence can sufficiently inform practical decisions about how to use audit and feedback to improve quality of care. METHODS ...

BACKGROUND There are two dimensions of quality of maternity care, namely quality of health outcomes and quality as perceived by clients. The feasibility of using clinical audit to assess and improve the quality of maternity care as perceived by women was studied in Malawi. OBJECTIVE We sought to (a) establish standards for women friendly care and (b) explore attitudinal barriers which could i...

We propose an approach to post-election auditing based on Bayesian principles, and give experimental evidence for its efficiency and effectiveness. We call such an audit a “Bayes audit”. It aims to control the probability of miscertification (certifying a wrong election outcome). The miscertification probability is computed using a Bayesian model based on information gathered by the audit so fa...