From an internal audit perspective, enterprise systems have created new opportunities and challenges in managing internal as well as external risks. In this work, we report results of a survey that examines internal auditors’ ability to identify and manage operational, financial, technological, compliance and other risks as the organization migrates to an ERP environment. Our findings show that...

The aim of the present research is performing an informal analysis for internal audit involving the application of complex information system based on fuzzy logic. The same has been applied in internal audit involving the integration of the accounting field into the information systems field. The technological advancements can provide improvements to the work performed by the internal audit. Th...

Clinical Audit (CA) has been recognized as a useful tool for tool for improving service delivery, clinical governance, and the education and performance of the dental team. This study develops the discussion by investigating its use as an educational tool within UK Dental Foundation Training (DFT). The aim was to investigate the views of Foundation Dentists (FDs) and Training Programme Director...

Pressure ulcer trials often use development of category≥2 pressure ulcers as an endpoint [1]. Research nurses regularly assess patient’s skin to capture pressure ulcer development, however missed assessments may lead to missed pressure ulcers and capturing data from routine care may be an alternative. Pressure ulcer monitoring systems have been introduced in the English NHS including the Safety...

the results of audit provide feedback about the extent of human resources management participation in the realization of the strategic objectives of organization for management. human resource management audit indicates to what extent human resources management performance is in the direction of productivity improvement. the aim of this article is study of different amount of organizational pro...

Knowledge audit output helps organizations to make recommendation of KM strategy which later can be used for better managing the knowledge. This paper reviews literature on knowledge audit process with the aim to understand the process, the data gathering techniques employed and the roles of knowledge audit. It aims to report the research gaps and propose directions for future research in this ...

In this paper, we introduce Audlib, an extendable tool for generating security-relevant information on Unix systems. Audlib is a wrapper environment that generates application level audit information from existing executable programs. Audlib is not a detection system, instead it is designed to supplement existing audit systems and work transparently with them. Audlib records information that is...

This paper theorizes the use of a hybrid expert system to support a complete audit of financial statements for an enterprise. The expert system proposed would support the audit process by using two types of artificial intelligence technologies: case-based reasoning and fuzzy logic technologies. The case base and automated reasoning recommendations would give the auditing firm another insight on...