Without adequate audit mechanisms, electronic health record (EHR) systems remain vulnerable to undetected misuse. Users could modify or delete protected health information without these actions being traceable. The objective of this paper is to assess electronic health record audit mechanisms to determine the current degree of auditing for non-repudiation and to assess whether general audit gui...

The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of T...

The strategic importance of knowledge in today's organisation has been discussed extensively and research has looked at various issues in developing knowledge management systems. Both the characterisation of knowledge and alternate models for understanding the acquisition and use of such knowledge have taken on significant prominence. This is due to the complexities associated with acquiring an...

Background: Alcohol Use Disorders (AUDs) has been recently prioritized as a health problem in Iran. The Alcohol Use Disorders Identification Test (AUDIT) is an easy-to-use diagnostic tool for excessive drinking. This study was designed to assess the validity and reliability of the Persian version of AUDIT questionnaire. Methods: Participants were 70 individuals with AUD (study group) and 70 non...

a data base audit trail. It is defined here to be a generalized recording of " who did what to whom, when, and in what sequence. " This information is to be used to satisfy system integrity, recovery, auditing, and security requirements of advanced integrated data baseldata communications systems. This paper hypothesizes what information must be retained in the audit trail to permit recovery an...

BACKGROUND AND PURPOSE One of the newer audit modalities operated by the International Atomic Energy Agency (IAEA) involves audits of treatment planning systems (TPS) in radiotherapy. The main focus of the audit is the dosimetry verification of the delivery of a radiation treatment plan for three-dimensional (3D) conformal radiotherapy using high energy photon beams. The audit has been carried ...

In this paper the development of collaborative systems is presented, their life cycle, and iterative processes taking place in collaborative banking systems. There is described the audit of collaborative banking systems and source code comparative analysis. The goal of the source code analysis is to find the appropriate programming language for developing collaborative systems.