منابع مشابه
On Auditing Audit Trails
T he current auditing crisis of big business can provide useful lessons and suggestions for improving similar practices within the computer industry. Audit trails, whether computerbased or manually produced, typically form a significant part of the front-line defense for fraud detection and prevention within systems. Many of our security practices revolve around the generation and preservation ...
متن کاملAuditing Standards, Professional Judgement, and Audit Quality∗
This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...
متن کاملAuditing audits: the method of Oxfordshire Medical Audit Advisory Group.
OBJECTIVES To develop a systematic method for both summative and formative audit of practice audits, and to use the method to review Oxfordshire practice audits and to plan improvement. DESIGN Development of a coding system for the audit cycle subsequently used prospectively to assess audits reported to medical audit advisory group coordinators on practice visits. SETTING All 85 general pra...
متن کاملA Unified Audit Expression Model for Auditing SQL Queries
A privacy auditing framework for Hippocratic databases accepts an administrator formulated audit expression and returns all suspicious user queries that satisfy the given constraints in that audit expression. Such an expression should be expressive, precise, unambiguous and flexible to describe various characteristics of a privacy violation such as target data (sensitive data subject to disclos...
متن کاملAuditing and Audit Firms in Germany before 1931
Considerable differences exist between Germany and AngloAmerican countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objec...
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ژورنال
عنوان ژورنال: Psychiatric Bulletin
سال: 1990
ISSN: 0955-6036,1472-1473
DOI: 10.1192/pb.14.5.309-a