BACKGROUND The 10-item Alcohol Use Disorders Identification Test (AUDIT-10) is commonly used to monitor harmful alcohol consumption among high-risk groups, including young people. However, time and space constraints have generated interest for shortened versions. Commonly used variations are the AUDIT-C (three questions) and the Fast Alcohol Screening Test (FAST) (four questions), but their uti...

Shelton (1999) found that experience, based on rank, mitigates the influence of less-thandiagnostic evidence in going concern assessments. But, numerous studies (e.g., Abdolmohammadi and Wright 1987) question the external validity of studies that use rank to determine experience. I suspect that specialized domain experience is a better measure because all auditor ranks do not have procedural kn...

this study was inspired by vanpatten and uludag’s (2011) study on the transferability of training via processing instruction to output tasks and mori’s (2002) work on the development of talk-in-interaction during a group task. an interview was devised as the pretest, posttest, and delayed posttest to compare four intervention types for teaching the simple past passive: traditional intervention ...

An audit trail is an evidence of all procedures that take place in a system and across a network; it provides an outline of user/system events so that safety measures events can be associated to the actions of a specie individual or system element. Audit trails can be inspected for the existence or nonexistence of confident patterns. Audit trails can be used for measuring security issues, acces...

The SISAP (Simple Information Security Audit Process) is a dynamic security audit methodology fully compliant with the ISO 17799 and BS 7799.2, and conformant with the ISO 14508 in terms of its functionality guidelines. The SISAP employs a simulation-based rule base generator that balances risks and business value generation capabilities using the Plan-Do-Check-Act cycle imposed in BS 7799.2. T...

Knowledge audit output helps organizations to make recommendation of KM strategy which later can be used for better managing the knowledge. This paper reviews literature on knowledge audit process with the aim to understand the process, the data gathering techniques employed and the roles of knowledge audit. It aims to report the research gaps and propose directions for future research in this ...

We extend the standard, one-period model of tax evasion to an intertemporal framework in which an expected-utility-maximizing taxpayer updates expectations about the probability of a future audit based on past audit experience. This framework provides a theoretical grounding for the empirical evidence indicating that tax evasion is affected by taxpayers' perceptions of audit probabilities and i...

As audit technology becomes more widespread, practice and academia are raising concerns about the costs benefits of these technologies. We examine how internal auditors use technology-based techniques (TBATs) TBATs impact efficiency effectiveness their audits. two surveys interviews individual chief executives (CAE) to perceptions TBATs. Auditors perceive as beneficial. Specifically, an increas...