نتایج جستجو برای: systems audit
تعداد نتایج: 1208818 فیلتر نتایج به سال:
The performance audit literature and experiences of researchers show that there is no any framework for the basic elements of the performance audit in the public sector of Iran. A framework for explaining what we do and a guide for choosing the right thing to do and dealing with what will happen next. The purpose of the research is to identify the basic elements of performance audit in the publ...
We use experimental data from a résumé audit to estimate the impact of particular college majors and internship experience on employment prospects. Despite applying exclusively to business-related job openings, we find no evidence that business degrees improve employment prospects. By contrast, internship experience increases the interview rate by 14 percent. The returns to internship experienc...
We take the position that audit mechanisms are essential for privacy protection in healthcare environments. Although audits are used in practice and commercial tools that provide assistance for audits are emerging, we currently lack rigorous models and definitions of properties that can guide the design of appropriate audit mechanisms. We report on our recent result that presents a principled l...
BACKGROUND While there is widespread acknowledgment of the need for improved quality and quantity of information on births and deaths, there has been less movement towards systematically capturing and reviewing the causes and avoidable factors linked to deaths, in order to affect change. This is particularly true for stillbirths and neonatal deaths which can fall between different health care p...
Third party audits of product quality — such as consumer product reviews, financial audits, and court decisions — are common. Prior economic analysis finds that more accurate assessments improve welfare, either by facilitating better consumer choices or encouraging producers to improve quality. This paper shows that, when auditors have binding capacity constraints, information available to cons...
The specialised nature of information systems (IS) auditing and the skills necessary to perform such audits require standards that apply specifically to IS auditing. One of the goals of the Information Systems Audit and Control Association (ISACA) is to advance globally applicable standards to meet its vision. The development and dissemination of the IS Auditing Standards are a cornerstone of t...
In their efforts to implement an effective IT-governance framework, many companies have acquired IS-Audit staff to provide executive management with information on IS-risks. For the purpose of effective communication, it would be helpful to understand how IS-Auditors, ISmanagement and executive management shape their perception of IS-risks, since this forms the basis for their judgement and dec...
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...
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