In this paper we report on the approach we have developed and the lessons we have learned in an implementation of the monitoring and control layer for continuous monitoring of business process controls (CMBPC) in the US internal IT audit department of Siemens Corporation. The architecture developed by us implements a completely independent CMBPC system running on top of Siemens’ own enterprise ...

Experience in conducting audits carefully, accurately, and objectively is the main competency that must be possessed by auditors. In fact, what happening field shows there are still irregularities errors related to audit process. This basis of research revealing effect competence objectivity on quality. The was conducted using a survey method at PT. Pindad Bandung. data obtained were analyzed q...

BACKGROUND Increasing alcohol consumption and related harms have been reported among the elderly population of Europe. Consequently, it is important to monitor patterns of alcohol use, and to use a valid and reliable tool when screening for risky consumption in this age group. The aim was to evaluate the internal consistency reliability and construct validity of the Alcohol Use Disorders Identi...

Internal audit function (IAF) is a critical component of corporate governance mechanisms, and researchers have argued that internal effectiveness (IAE) utmost importance to serve the purpose. The study attempts contribute better understanding on role committee (AC) characteristics (i.e. AC size, meeting frequency, expertise independence) as driver IAE in public limited companies listed Pakistan...