نتایج جستجو برای: behavioural components of auditors
تعداد نتایج: 21176075 فیلتر نتایج به سال:
The independent verification of the right applications of business rules in an information system is a task for auditors. The increasing complexity of information systems, and the high risks associated with violations of business rules, have created the need for on line auditing tools. In this paper we sketch a conceptual design for such a tool. The components of the tool are described briefly....
In this paper we are going to investigate the collusion between tax payers and tax auditor (inspector) in order to take evasive action in taxpaying, in a simple game theatrical model. In this model from the government (or tax administration) view point, there are kinds of tow auditors: honest and dishonest and There is the probability that the taxpayer may collude with dishonest auditors, and...
Interface Definition Languages (IDLs) such as CORBA IDL/CIDL lack mechanisms for capturing semantic aspects of software components, such as their interaction protocols. This often poses significant problems for ensuring the behavioural interoperability between components in designing component-based systems. This situation is even more complicated where third-party components are involved. Our ...
the current study examined iranian undergraduate efl students’ willingness to communicate with regard to their vocabulary knowledge. in general, participants were somewhat willing to communicate in english. the total mean score of 730 university students’ perception of willing to communicate was 83.53 out of 135. results, regarding four parts of willingness to communicate, revealed that part...
this study aimed to investigate the spatial perception and evaluation of the place-based affordance of mosques in tehran. reviewing the literature and applying gibson`s affordance and canter`s place theory, the new model called place-based affordance is proposed. in this model, each location contains two potential types of symbolic and behavioural affordance. accordingly, throughout history, be...
We present a novel specification language called JDC to be used at design phase of distributed components. The extensive seek for asynchrony in distributed components demands new techniques for its specification that have not been addressed before. We propose to focus the specification on its data-flow; this allows to reason about inter-component synchronisations produced by a data-driven synch...
Component based design is a new methodology for the construction of distributed systems and applications. In this new setting, a system is built by the assembly of (pre)-existing components. Remains the problem of the compositional verification of such systems. We investigate methods and concepts for the provision of ”sound” assemblies. We define an abstract, dynamic, multi-threaded, component ...
In this paper, the authors examine how different types of fraud in most Information Technology (IT) environments affect an audit risk model from 2001 through 2008. Variations in IT fraud are questionable for determining the audit risks that affect audit quality and report. The data sources in this study came from the Computer Crime and Security Survey report (CSI) 2008. By relating different IT...
Abstract This research aims to analyze one of the most important components activity a company, namely management control. The paper is structured in three parts, thus aiming achieve an objective synthesis that faithfully reflects current structure and regulation company’s first part will address introductory general aspects control according each type respectively, rules applicable partnership...
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