Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 410 for “"Auditing"”.
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Auditing and Regulations
… of the last decades have accentuated the role of auditing in protecting stakeholders' interests and contributing to an efficient functioning of financial markets. Auditing regulation has been at the centre of recent international debates (e.g. EU Green paper; 2010) and different regulatory …
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The Nature of Internal Auditing
… itself to aspects of the nature of internal auditing. Perhaps we can make this title still more meaningful by focusing on the key terms used. The nature oft - that is the es's~ntial qualities or the general characteristics of something, here it is an activity. 'Internal' - this term is …
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Optimizations for election tabulation auditing
In this thesis, we explore different techniques to improve the field of election tabulation audits. In particular, we start by discussing the open problems in statistical election tabulation audits and categorizing these problems into three main sections - audit correctness, flexibility, and …
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Structural auditing methodologies for controlled terminologies
Several auditing methodologies for large controlled terminologies are developed. These are applied to the Unified Medical Language System XXXX and the National Cancer Institute Thesaurus (NCIT). Structural auditing methodologies are based on the structural aspects such as IS-A hierarchy …
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A Conceptualization of remote Auditing framework
Auditing was an activity that was typically performed from the audit client's premises or the auditor's offices. If the audit client had significant components in other countries, the lead auditor would appoint a component auditor within that country to perform the audit work to support the group …
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Auditing technology for electronic voting machines
… trails to audio audits, a new proposal for DRE auditing. Participants in the study completed four elections on a voting machine with a paper trail and four elections on a machine with an audio trail. There were purposeful mistakes inserted into the audits on some of the machines. Results from …
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Statistical modelling and inference for financial auditing
… in statistical applications such as statistical auditing, reliability, insurance, meteorology and biostatistics. The motivating example underlying this research is that of auditing (see the report published by the National Academy Press entitled “Statistical Models and Analysis in Auditing”, …
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Efficient system auditing for real-time systems
Auditing is a powerful tool that provides machine operators with the mechanisms to observe, and glean insights from, generic computing systems. The information obtained by auditing systems can be used to detect and explain suspicious activity, from fault/error diagnosis to intrusion detection and …
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An internal auditing innovation decision: statistical sampling
… the auditor has to choose appropriate auditing technologies and procedures. This audit choice problem has been explored from several perspectives. However, it has not been viewed as an innovation process. This dissertation reports the results of an innovation decision study in internal …
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Intuition in auditing: The perceived use of intuition in auditing and its influence on auditors' judgment and decision making
Contains fulltext : 325808.pdf (Publisher’s version ) (Closed access)
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Does Tightening Auditing Standards Improve or Impair Welfare?
This study investigates the effects of tightening auditing standards in a setting of an oligopolistic audit market and a competitive capital market. I look at how tightening auditing standards affects audit quality, audit fee, audit market share, stock price, and investment decisions. Two audit …
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An Investigation of the Concept of Management Auditing
Made available in DSpace on 2014-12-09T23:09:36Z (GMT). No. of bitstreams: 1 6808229.pdf: 11426425 bytes, checksum: 18a84f351c2ca356271dce458f200c34 (MD5) Previous issue date: 1967
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Navigating the Complexities of Algorithmic Auditing: Challenges and Considerations
The field of algorithmic auditing is witnessing remarkable growth in response to concerns around discrimination-related harms exhibited by AI systems. However, this expansion has brought ambiguity regarding the definition of "audit" and the scope of evaluations. Although algorithmic audits involve …
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Auditing race and gender discrimination in online housing markets
While researchers have developed rigorous practices for offline housing audits to enforce the Fair Housing Act, the online world lacks similar practices. In this work we lay out principles for developing an online fairness audit and demonstrate two examples; gender- and race-based discrimination in …
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A conceptual framework for internal auditing : an empirical examination of the perception and practice of internal auditing - Egypt as a field of study
The need for a conceptual framework for auditing to guide the development of auditing standards and practice on a consistent and theoretically sound basis has been recognised by many practitioners and academicians. This need seems to be even stronger in the case of internal auditing. Thus, one …
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Abstraction, extension and structural auditing with the UMLS semantic network
… of the UMLS, errors are inevitable. A group auditing methodolgy is presented, where the ST assignments for groups of similar concepts are audited. The extent of an ST, which is the group of all concepts assigned this ST, is divided into groups of concepts that have been assigned exactly the …
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Structural analysis and auditing of SNOMED hierarchies using abstraction networks
… as the basis for a number of systematic auditing regimens, with a theme that complex concepts are more error-prone and require special attention in auditing activities. In general, group-based auditing is promoted to achieve a more efficient review within semantically uniform groups. …
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The Role Of Independence In The Effectiveness Of Continuous Auditing
… when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is …
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