INTRODUCTION Poverty is a risk factor for tuberculosis (TB); it increases the risk of infection and active disease but limits diagnostic opportunities. The role of poverty in the stagnant case detection in Cambodia is unclear. This study aims to assess the relationship between district household poverty rates and sputum-positive TB case notification rates (CNRs) in Cambodia in 2010. METHODS P...

This study examined the use and effect of a role-playing game on learners’ ability in information systems audit. The study is based on experimental research. Information systems control and audit case study and video had been developed. A total of 75 graduate students undertaking a Master’s degree in accounting participated in the experiment. The findings suggested that the role-playing game di...

This paper analyzes the status of technological innovation management, made a complete concept of technological innovation audit, and sets up a conceptual model of technical innovation audit using systems engineering method. We puts forward an integrity concept of stakeholders at all levels, established a concept model of technological innovation audit and presents the workflow and common metho...

BACKGROUND Large datasets of the audit log of modern physiologic monitoring devices have rarely been used for predictive modeling, capturing unsafe practices, or guiding initiatives on alarm systems safety. OBJECTIVE This paper (1) describes a large clinical dataset using the audit log of the physiologic monitors, (2) discusses benefits and challenges of using the audit log in identifying the...

As our voting systems have come to rely more deeply on computer technology there have been great opportunities to improve the voting process, however, recently computer scientists and the general public have become wary of the amount of trust we place in the computers running our elections. Many proposals for audit systems to monitor our elections have been created. One popular audit system is ...

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...

Demand for continuous controls monitoring (CCM) has increased in recent years as software platforms have matured and ERP systems have become more robust. The question remains of how to effectively implement the CCM model. This study shows how an ERP Certification Audit can be used as a springboard for effectively creating rulebooks and exception reports that both fulfill requirements of the CCM...

Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in en...