Since 2002, regulations have changed the landscape of internal audit as well as how many internal audit departments are viewed by senior management and the board, making it difficult for internal audit, especially small and medium departments, to maintain a role in the risk management process. Many companies are beginning to realize the benefit of using business intelligence in the risk managem...

Experienced auditors tend to structure their knowledge of financial statement errors with audit objective as the primary organizing dimension and transaction cycle as secondary. Yet, many audit asks are structured in the opposite manner, requiring auditors to assess whether objectives are met for each transaction cycle. Our paper reports the results of an experiment which indicates that this mi...

Cyber-physical-social system (CPSS) allows individuals to share personal information collected from not only cyberspace, but also physical space. This has resulted in generating numerous data at a user’s local storage. However, it is very expensive for users to store large data sets, and it also causes problems in data management. Therefore, it is of critical importance to outsource the data to...

BACKGROUND Attention to the problem of adverse events increases worldwide. The present study aimed to evaluate inter-rater reliability of medical record reviews of adverse events in the Thai context. MATERIAL AND METHOD A total of 279 inpatient records were reviewed by 23 clinical auditors. Each record was examined independently by 3 auditors using a standardised review form. Agreements on th...

Understanding the background mechanisms affecting the emergence and maintenance of consistent between-individual variation within population in single (animal personality) or across multiple (behavioural syndrome) behaviours has key importance. State-dependence theory suggests that behaviour is 'anchored' to individual state (e.g. body condition, gender, age) and behavioural consistency emerges...