نتایج جستجو برای: based audit

تعداد نتایج: 2957318  

2004
Richard T. Snodgrass Shilong Yao Christian S. Collberg

Audit logs are considered good practice for business systems, and are required by federal regulations for secure systems, drug approval data, medical information disclosure, financial records, and electronic voting. Given the central role of audit logs, it is critical that they are correct and inalterable. It is not sufficient to say, “our data is correct, because we store all interactions in a...

2004
Gerry Robertson Tracey Rapson

5 Methodology Methodology 2 Summary · The Scottish Audit of Head and Neck Cancers was set up by the (then) Clinical Resource Audit Group (CRAG) of the Scottish Executive Health Department. Dr A G Robertson was the principal grant holder and lead clinician for the project. · A multidisciplinary National Steering Group Committee was set up to oversee the project and met regularly. · The aim of th...

Journal: :iranian journal of public health 0
daniela tatiana agheorghiesei center for health policy and ethics, "grigore.t. popa" university of medicine pharmacy, iasi, romania ; faculty of economics and business administration, alexandru ioan cuza university, iasi, romania. liliana iliescu center for health policy and ethics, "grigore.t. popa" university of medicine pharmacy, iasi, romania ; "grigore.t. popa" university of medicine and pharmacy, iasi, romania. cristina gavrilovici center for health policy and ethics, "grigore.t. popa" university of medicine pharmacy, iasi, romania ; "grigore.t. popa" university of medicine and pharmacy, iasi, romania. liviu oprea center for health policy and ethics, "grigore.t. popa" university of medicine pharmacy, iasi, romania ; "grigore.t. popa" university of medicine and pharmacy, iasi, romania.

we aimed to verify the issue of the ethics audit and its use in the system of accreditation of hospitals. it presents the results of a survey conducted among hospital managers from romania.our article highlights the results of the second part of a research carried out in 2012 on the pertinence and the structure of the ethics audit integrated within the accreditation process of hospitals, accord...

ژورنال: دانش حسابرسی 2022

What society expects the audit profession is delivering audit quality services. The quality that determines audit performance depends on several factors such as auditor capabilities and professional performance of the auditor. The aim of this study was to investigate the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector. ...

ژورنال: دانش حسابرسی 2021
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The main purpose of this study is to investigate the relationship between CEO power, audit quality and financial performance evaluation criteria in listed companies in Tehran Stock Exchange. To measure the CEOchr('39')s power, a combination of the CEOchr('39')s duality criteria, CEO tenure and CEO ownership percentile was used and to measure the quality of audit, the audit fee criterion was use...

2004
Rakesh Agrawal Roberto J. Bayardo Christos Faloutsos Jerry Kiernan Ralf Rantzau Ramakrishnan Srikant

We introduce an auditing framework for determining whether a database system is adhering to its data disclosure policies. Users formulate audit expressions to specify the (sensitive) data subject to disclosure review. An audit component accepts audit expressions and returns all queries (deemed “suspicious”) that accessed the specified data during their execution. The overhead of our approach on...

2002
KAMLESH KHUNTI ELIZABETH GOYDER RICHARD BAKER

Background. Different methods have been used to determine the prevalence and treatment of diabetes. Despite the large number of studies, previous estimations of prevalence and treatment have been carried out on relatively small numbers of patients, and then in only a few practices in single geographical regions. Aim. To investigate the feasibility of collating data from multi-practice audits or...

هدف این مقاله بررسی ارتباط میان ویژگی‌های کمیته حسابرسی با ارائه به‌موقع گزارش حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران می‌باشد. مطابق با تئوری علامت‌دهی، ارائه به‌موقع صورت‌های مالی از سوی شرکت‌ها، دارای محتوای اطلاعاتی بوده و بر ارزش بنگاه اثرگذار است؛ درنتیجه، بررسی عوامل تعیین‌کننده تأخیر در گزارش حسابرسی حائز اهمیت است. تشکیل کمیته حسابرسی و افشاء مشخصات آن از سال 1391 طب...

2015
Kai Zhu Hong Sun

This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analy...

2016
Herbert Kayiga Judith Ajeani Paul Kiondo Dan K. Kaye

BACKGROUND Obstructed labour remains a major cause of maternal morbidity and mortality whose complications can be reduced with improved quality of obstetric care. The objective was to assess whether criteria-based audit improves quality of obstetric care provided to women with obstructed labour in Mulago hospital, Uganda. METHODS Using criteria-based audit, management of obstructed labour was...

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