IT&C security audit processes are carried out to implement information security management. The audit processes are included in an audit program as decision of the management staff to establish the organization situation against to the planned or expected one. The audit processes require evidence to highlight the above issues. The evidences are gathered by audit team and some automation process...

The audit of the health and safety management system is understood as a form and tool of controlling. The objective of the audit is to define whether the undertaken measures and the obtained results are in conformity with the predicted assumptions or plans, whether the agreed decisions have been implemented and whether they are suitable in view of the accepted health and safety policy. This pap...

We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...

Abstract: This research investigates the role of audit quality as moderation on association between opinions and accrual earnings. The sample used in this study is Indonesian companies listed Stock Exchange (IDX) during 2016 – 2020. uses Generalized Least Squares (GLS) regression models to process data. results show that are positively associated with earnings management. When examined individu...

Richard Thomson has research interests in quality in health care and health services research. He previously headed the Northern Regional Health Authority's multidisciplinary quality directorate with responsibility for facilitating audit and quality assurance activities across the region. He has contributed to several national groups concerned with influencing policy on audit, including that at...

We apply voting theory to the context of audit committees and examine how the even– odd nature of audit committees is related to earnings quality. We hypothesize that an audit committee with an odd number of directors can improve the committee’s voting efficiency by better aggregating directors’ information and thus enhance the quality of committee decisions, as compared with an audit committee...

INTRODUCTION Maternal mortality and morbidity from eclampsia continues to be seen around the globe. Local Key Performance Index on recurrence of eclamptic fits did not meet targets, thus this raised the issue whether the care provided adhered to the standard management for eclampsia. METHODS This clinical audit was conducted to assess and improve the quality of the service being offered to pa...

INTRODUCTION Maternal mortality and morbidity from eclampsia continues to be seen around the globe. Local Key Performance Index on recurrence of eclamptic fits did not meet targets, thus this raised the issue whether the care provided adhered to the standard management for eclampsia. METHODS This clinical audit was conducted to assess and improve the quality of the service being offered to pa...