Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of...

AIM The Nuclear Medicine Software Quality Group of the Institute of Physics and Engineering in Medicine has conducted an audit to compare the ways in which different manufacturers implement the filters used in single-photon emission computed tomography. The aim of the audit was to identify differences between manufacturers' implementations of the same filter and to find means for converting par...

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...

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...

Although vast quantities of data are being created within higher education, few institutions have formal strategies in place for curating these research outputs in the longterm. Moreover there appears to be a lack of awareness as to exactly what data are held and whether they are being managed. In response to these concerns the Joint Information Systems Committee (JISC) issued a call for propos...

The increasing dependence upon Information systems in the last few decades by businesses has resulted in concerns regarding auditing. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing and so is the profession of IS auditing. As IS auditing is dependent on Information Technology (IT), it is essential that an IS ...

Journal of Research and Practice in Information Technology, Vol. 34, No. 1, February 2002 47 Information Systems Audit Trails; An Australian Government Survey Caroline Allinson Manager Information Security, Information Management Division, Queensland Police Service, GPO Box 1440, BRISBANE Qld 4001, Australia. and Information Security Research Centre (ISRC), Queensland University of Technology, ...

the problems that plainly exist in the NHS. Introducing medical audit, developing better information systems, devolving budgets to doctors whose decisions commit the expenditure of public money, revising the element of cross boundary flows in the RAWP (Resource Allocation Working Party) formula, searching for ways of rewarding rather than penalising productive hospitals, and controlling excessi...