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...

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...

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 role of performance measurements and clinical indicators has changed from being a minor component in the management of health care to one where the demands for greater accountability, safety, efficiency, and quality have accentuated the role of measurement and reporting. For those who have been involved in the development of indicators this will be seen as progress. However, the increased d...

Information security audit is a monitoring/logging mechanism to ensure compliance with regulations and to detect abnormalities, security breaches, and privacy violations; however, auditing too many events causes overwhelming use of system resources and impacts performance. Consequently, a classification of events is used to prioritize events and configure the log system. Rules can be applied ac...

This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit work to be performed efficiently, effectively an...