The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and therefore relatively expensive. As an alternative to the traditional 'control through' approach, this paper discusses a 'control around' approach. Within th...

background: in the recent years, new medical technologies and their probable misusing have emerged public concerns about medical ethics. medical ethics is a practical discipline that provides a structured approach for identifying, analyzing, and resolving ethical issues in clinical medicine. methods: in this study we reviewed some new methods of teaching medical ethics in other countries by sea...

The concern that investment in Information Systems (IS) is not delivering anticipated value and benefits is compounded by the difficulty in demonstrating IS value using traditional mechanistic evaluation methods. This is currently an important issue in the UK pubic sector, where the audit commission is employing traditional IS evaluation approaches in external inspections. Using the current lit...

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...

The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the degree of detection risk is further depends on the amount of audit evidence. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit...

Audit logging is an important approach to cyber attack investigation. However, traditional audit logging either lacks accuracy or requires expensive and complex binary instrumentation. In this paper, we propose a Windows based audit logging technique that features accuracy and low cost. More importantly, it does not require instrumenting the applications, which is critical for commercial softwa...

The major aim of this paper is to create awareness of the demand for computer-assisted audit solutions within the European research community. The cause of this demand is twofold; on the one hand, regulatory pressure is increasing through both the reform of the audit sector in the European Union regarding mandatory audit firm rotation and tightened independence requirements. On the other hand, ...

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer’s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a cert...