In Phase IV of the human factors program, two distinct projects have been undertaken. The continuing involvement with Continental Airlines and SUNY at Buffalo on workcard design has now produced a portable computer-based system. This combines the successful improvements to the paper-based workcard (Phase III) with the advantages of a hypertext system allowing multi-level access to documentation...

It has become increasingly difficult for the traditional audit information system to find out the necessary audit information from the mass data generated in the large scale application of accounting computerization and ERP software, etc. For the current massive financial and operation information data of enterprises, a new audit model is necessarily explored to satisfy the requirements on mass...

AIM To investigate whether participation in a clinical audit and education session would improve GP management of patients who smoke. METHODS GPs who participated in an associated smoking cessation research program were invited to complete a three-stage clinical audit. This process included a retrospective self-audit of smoking cessation management practices over the 6 months prior to commenc...

this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011.  using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.  the results of this res...

BACKGROUND The Alcohol Use Disorders Identification Test (AUDIT) is a 10-item alcohol screener that has been recommended for use in Aboriginal primary health care settings. The time it takes respondents to complete AUDIT, however, has proven to be a barrier to its routine delivery. Two shorter versions, AUDIT-C and AUDIT-3, have been used as screening instruments in primary health care. This pa...

In this study, we investigate the problems and obstacles of implementing the risk-based auditing in Iran. We set four hypotheses and used questionnaire containing 45 questions to collect the required data. The questionnaires were distributed between Iranian certified public accountants who were partners or directors of audit firms and audit organizations member of Iranian certified public accou...

This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be...

Evaluating a potential client is an expensive undertaking. Potential clients are evaluated through extensive interviews, evaluation by in-house industry experts, and preliminary audit planning. The audit partner uses prior experience to make judgments about a prospective client. Decisions about a client have long lasting implications for the auditor and the client. Case-based reasoning is an in...

The Alcohol Use Disorders Identification TestConsumption (AUDIT-C) is a three-item alcohol screening questionnaire where threshold scores of ≥4 for men and ≥3 for women have been associated with a higher risk of alcohol misuse. However, some response patterns yield inconsistencies: some individuals who report drinking within National Institute on Alcohol Abuse and Alcoholism (NIAAA) recommended...

Planning adequate audit strategies is a key success factor in "a posteriori" fraud detection, e.g., in the fiscal and insurance domains, where audits are intended to detect tax evasion and fraudulent claims. A case study is presented in this paper, which illustrates how techniques based on classification can be used to support the task of planning audit strategies. The proposed approach is sens...