نتایج جستجو برای: based audit

تعداد نتایج: 2957318  

2007
Mariana Carroll Alta van der Merwe

The increasing dependence upon Information systems in the last few decades by businesses has resulted in concerns regarding auditing. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing and so is the profession of IS auditing. As IS auditing is dependent on Information Technology (IT), it is essential that an IS ...

آزیتا جهانشاد, محمد اسماعیل خباز زاده

حسابرسی مالیات بر ارزش‌افزوده به عنوان بخش مرتبط با رسیدگی به پرونده‌های مالیاتی مودیان و مهمترین بخش در ارتباط با تحقق درآمد مالیاتی دولت در نظام مالیات بر ارزش‌افزوده امروزه با چالش‌هایی دست و پنجه نرم می‌کند که آن را از هدف نهایی یعنی دستیابی به کل درآمد مالیاتی بالقوه بازمی‌دارند؛ بنابراین این پژوهش با هدف شناسایی، بررسی چالش‌های حسابرسی مالیات بر ارزش‌افزوده سعی در برداشتن گامی جهت برداشتن...

Journal: :CoRR 2011
P. Di Maio

KAF consists of a process and some templates to guide the planning and execution of audits of knowledge resources, with emphasis on sharing. KAF is based on methodological blueprint provided by the Data Audit Framework (DAF)conceived by the JISC-funded DAFD project.KAF enables organisations to find out what knowledge resources are associated with the project, and how they are shared.KAF is avai...

Journal: :CAIS 2012
Monideepa Tarafdar Ashish Gupta John D'Arcy Ofir Turel Mary Czerwinski

2003
Tommie Singleton Frank Messina

The financial frauds of recent past have created a lot of attention to financial audits and corporate governance. That attention includes the Sarbanes-Oxley Act of 2002. This Act has led to numerous changes in corporate governance. But will the changes affect financial fraud? This research attempts to gather empirical evidence about audit committees, S-OX, and whether the guidelines of S-OX hav...

2007
Kin-Chan Pau Marlon Dumas

Business process performance evaluation is a key step towards assessing and improving e-business operations. In real-scale scenarios, such evaluation requires the collection, aggregation and processing of vast amounts of data, in particular audit trails. This paper aims at enabling such evaluation by integrating workflow technology with data warehousing. We first present a data model for captur...

Journal: :BMJ 1989
C D Shaw D W Costain

The government, general managers, and professional bodies all agree that medical audit should be implemented throughout the United Kingdom. Nevertheless, it is not yet decided either nationally or locally how audit should be defined and what its implications will be. In an analysis to find ways of measuring the design and effectiveness of hospital audit, therefore, seven main measures emerged t...

2002
Rajendra P. Srivastava

The concept of a “Fraud Triangle” is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement Audit. The Fraud Triangle consists of three conditions generally present when fraud occurs: Incentive/Pressure, Opportunity, and Attitude/ Rationalizations. Input from forensic experts, academics and others consistently show that evaluation of information...

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