نتایج جستجو برای: traditional based audit
تعداد نتایج: 3136544 فیلتر نتایج به سال:
In this paper, an integrated framework for knowledge audit and capture using the task analysis approach is presented. We first identify the types of knowledge that could be ascribed to tasks and analyze a task by breaking it down into subtasks and task elements. We then identify the skills and knowledge required to perform the tasks at this level. The framework is validated and tested on an exp...
This paper briefly discusses the history, benefits, and shortcomings of traditional audit field experiments to study market discrimination. Specifically it identifies template bias and experimenter bias as major concerns in the traditional audit method, and demonstrates through an empirical example that computerization of a resume or correspondence audit can efficiently increase sample size and...
the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...
abstract the problems caused by the traditional system of criminal justice (which are based on remuneration and rehabilitation) such as, lack of attention to victim’s rights and position and society, underlie the emergence of restorative justice which had the victim-centered perspective, with respect to the role of the offender and participation of civil society. meanwhile, criminal mediation ...
هدف این مطالعه بررسی تاثیر دو جنبه کیفیت حسابرسی داخلی یعنی صلاحیت و همکاری حسابرس داخلی در حسابرسی صورتهای مالی است. مطابق تئوری جانشینی حسابرس مستقل با اتکا به نتایج کار حسابرس داخلی در تلاش های خود صرفه جویی می کند که این امر بر حق الزحمه حسابرس مستقل تاثیر خواهد گذاشت. دو ویژگی کیفی حسابرسی داخلی (صلاحیت و همکاری) منجر به حمایت از دیدگاه جانشینی برای توضیح رابطه بین کیفیت حسابرسی داخلی و حق...
The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper focuses on the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the Internal Audit organization. The system is an implementation of a Continuous Process Audit Methodology (CPAM) and is designed to deal with the problems of auditing large paperless ...
introduction: pre-operative investigations for emergency surgical patients differ between centers. following established guidelines can reduce unnecessary investigation, cost of treatment and hospital stay. the present audit was carried out to evaluate the condition of doing pre-operative investigations for three common surgical emergencies compared to national institute for health and care exc...
OBJECTIVE Central line-associated bloodstream infection (BSI) rates are a key quality metric for comparing hospital quality and safety. Traditional BSI surveillance may be limited by interrater variability. We assessed whether a computer-automated method of central line-associated BSI detection can improve the validity of surveillance. DESIGN Retrospective cohort study. SETTING Eight medica...
The performance audit literature and experiences of researchers show that there is no any framework for the basic elements of the performance audit in the public sector of Iran. A framework for explaining what we do and a guide for choosing the right thing to do and dealing with what will happen next. The purpose of the research is to identify the basic elements of performance audit in the publ...
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