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...

The increase in the number of cases of financial fraud due to failure of statutory audit to detect and prevent fraudulent activities has given rise for the services of forensic accountants. This paper highlights how forensic accountants can be employed to resolve this challenge. The study was a theoretical research which considered the roles of forensic accountants in combating fraudulent activ...

Across an aggregation of EuSpRIG presentation papers, two maxims hold true: spreadsheets models are akin to software, yet spreadsheet developers are not software engineers. As such, the lack of traditional software engineering tools and protocols invites a higher rate of error in the end result. This paper lays ground work for spreadsheet modelling professionals to develop reproducible audit to...

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...

Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehr...

Editorial Audit: time to rethink Doctors carry out 20,000 audit projects each year. This will have cost the NHS £834 million by the end of the century.1 What is the benefit to patients? Most clinicians would immediately reply "very little". The NHS Executive is more guarded in reply, but, tellingly, has commissioned more research on the value of audit. The NHS Audit Initiative was formally laun...

This paper shows the problem of multi-source heterogeneous data integration in the audit data storage and access problems. Based on the analyses of existing data integration model, combining with the service-oriented architecture theory, this paper proposes a data center pattern, which is suitable for multi-source heterogeneous data integration model to audit. Furthermore this paper puts forwar...

internal audit is a process affected by an entity ‘s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance. this definition reflects certain fundamental concepts. internal control is: • geared to achievement of objectives in one or more categories operations, repor...