The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...

Though many general practitioners (GPs) now take part in audit, there is still concern about the extent to which participation in audit leads to improvements in practice. Improved methods are needed for the incorporation of research evidence into criteria for use in audit. In this paper, a six-stage systematic method is described for developing audit protocols containing prioritized evidence-ba...

Most intrusion detection systems available today are using a single audit source for detecting all attacks, even though attacks have distinct manifestations in different parts of the system. In this paper we carry out a theoretical investigation of the role of the audit source for the detection capability of the intrusion detection system (IDS). Concentrating on web server attacks, we examine t...

Requirement engineering calls for continuous possibility to check whether latest changes of significant requirements are met by the target systems. This review is important because the environment of the system, if impacted by changes, may lead to new exposures. Current paper reports on knowledge gained during the attempt to move towards continuous security audit by extending one business proce...

The following study provides a risk analysis of the forthcoming nationwide healthcare information system in Germany. Based on the information security audit methodology of the Federal Office for Information Security (BSI), we evaluated the introduction of the new system in hospitals with respect to security. Conceptually, the study focuses explicitly on an organizational level; specifically the...

BACKGROUND Audits are often performed to assess the quality of clinical trial data, but beyond detecting fraud or sloppiness, the audit data are generally ignored. In an earlier study, using data from a nonrandomized study, Shepherd and Yu developed statistical methods to incorporate audit results into study estimates and demonstrated that audit data could be used to eliminate bias. PURPOSE I...

The role of performance measurements and clinical indicators has changed from being a minor component in the management of health care to one where the demands for greater accountability, safety, efficiency, and quality have accentuated the role of measurement and reporting. For those who have been involved in the development of indicators this will be seen as progress. However, the increased d...

This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of...

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the ‘Tax Audit Framework’ when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 5...