In their efforts to implement an effective IT-governance framework, many companies have acquired IS-Audit staff to provide executive management with information on IS-risks. For the purpose of effective communication, it would be helpful to understand how IS-Auditors, ISmanagement and executive management shape their perception of IS-risks, since this forms the basis for their judgement and dec...

The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...

Patients receiving high-dose cytarabine as part of their chemotherapy regimen have a chance of experiencing neurotoxicities. Prompt identification of signs and symptoms can greatly reduce the chance of patients sustaining permanent neurologic damage. This article describes the development and successful implementation of an evidence-based, standardized neurologic assessment and documentation to...

Secure multiparty computations allow independent parties to collectively analyze data without compromising their input’s privacy. This data secrecy is guaranteed in some security model: in the passive model an adversary can only look at data visible to it, while in the active model adversaries can actively interfere in the computations. So from a security standpoint the active model is preferab...

BACKGROUND In Korea, few studies have been performed on screening instruments for the detection of at-risk drinking and alcohol use disorders in the elderly. This study evaluated the validity of three screening instruments in elderly male drinkers. METHODS The subjects were 242 Korean men aged ≥ 65 years. Face-to-face interviews were used to identify at-risk drinking and alcohol use disorders...

Requirement engineering calls for continuous possibility to check whether latest changes of significant requirements are met by the target systems. This review is important because the environment of the system, if impacted by changes, may lead to new exposures. Current paper reports on knowledge gained during the attempt to move towards continuous security audit by extending one business proce...

The following study provides a risk analysis of the forthcoming nationwide healthcare information system in Germany. Based on the information security audit methodology of the Federal Office for Information Security (BSI), we evaluated the introduction of the new system in hospitals with respect to security. Conceptually, the study focuses explicitly on an organizational level; specifically the...

This article describes how a tool for auditing the side-effects of atypical antipsychotic medication was developed. This was then used to audit case notes revealing that care practices were towards the worst practice end of the continuum. This article considers the wider implications of this for care and education.

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...