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 کاملAudit of Orthopaedic Surgical Documentation
Introduction. The Royal College of Surgeons in England published guidelines in 2008 outlining the information that should be documented at each surgery. St. James's Hospital uses a standard operation sheet for all surgical procedures and these were examined to assess documentation standards. Objectives. To retrospectively audit the hand written orthopaedic operative notes according to establish...
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 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...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Annals of The Royal College of Surgeons of England
سال: 2008
ISSN: 0035-8843,1478-7083
DOI: 10.1308/003588408x318147