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 275 for “"audits"”.
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Facing the Coded Gaze with Evocative Audits and Algorithmic Audits
… embedded into algorithmic systems. Algorithmic audits have emerged as a mechanism to surface the technical limitations of these systems that have negative social implications, yet these audits by themselves do not necessarily lead to stakeholder engagement that can mitigate algorithmic harms. …
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Sancus: Cryptographic Audits for Virtual Currency Institutions
… accountable, privacy preserving, cryptographic audits for virtual currency institutions – entities that allow users to deposit, exchange, and withdraw blockchain-based funds. These audits, verifiable by the public, provide irrefutable proofs that institutions not only have accounted for all …
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The gender pay gap: are equal pay audits an effective solution?
Equal Pay Audits are the latest tool in the campaign for gender equality at work. I use two pay audits, in a bank and an insurance company, to demonstrate how they can be used and abused, and in the process I explore the reasons for the massive gender pay gap of forty three per cent in the finance …
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A proposed framework that enhances the quality of cyber security audits
… economy have since been reported. Cyber security audits need to be strengthened to tighten the protection of information systems. The importance of cybersecurity audits is widely endorsed in literature. Nonetheless, frameworks used to audit cybersecurity are viewed as‘sometimes' weak links to …
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Electrical Demand Analysis Software Tool Suite and Automatic Report Generation for Energy Audits
… A&M University performs ASHRAE Level 1 Energy Audits for manufacturing plants across gulf coast states. The IAC at Texas A&M University seeks to develop a series of electrical demand analysis and report generation software tools to optimize and enhance the electrical investigation inherent with …
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The development and adaptation of the computer aided environment to facilitate industrial energy audits
Industrial Energy Audits became more significant in the last several decades in response to increasing rates of energy cost and sustainable awareness. The Industrial Assessment Center supported by the U.S. Department of Energy is an organization that helps participating industrial facilities to …
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Study of methods, systems, recommendations and bereaved parents’ involvements in perinatal death reviews, inquiries and audits
… reviews as well as national perinatal mortality audits are carried out. In certain circumstances, for example if a higher than expected intrapartum perinatal death rate is recorded, an external inquiry may be commissioned to investigate events of public concern. Reports with recommendations are …
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Promoting ethical behavior among local government employees: the roles of ethical leadership, ethics codes, training, and audits
… impact that ethics codes, ethics training, and audits have in promoting ethical behavior among local government employees. The research began with a survey of city auditors and finance department directors at all U.S. cities with a population of 100,000 or more. The survey results indicated that …
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Third-party quality management audits for automotive component manufacturing: Perceptions and insights into a necessary yet debatable practice
<p>Third-party quality audits have been a continued practice within the manufacturing community since release of the ISO 9000 standard in 1987. In recent times, many within the manufacturing industry are questioning the value of the audit process. (Sayle, 1995, Sayle 1999, Douglas, 2000, Gordon, …
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Statisztikai eljárások alkalmazása az ellenőrzésben, különös tekintettel a pénzügyi ellenőrzésre = Statistical methods in auditing, with special regard to financial audits
Az emberi társadalom kialakulása egyet jelentett a szervezetek létrehozatalával. Kezdetben ez ugyan nem részvénytársaságokat vagy minisztériumokat jelentett, de a közösségi akarat ki-alakítása és érvényesítése mindig is együtt járt bizonyos feladat- és hatásköröknek a társada-lom egyes tagjainál …
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An analysis of the effectiveness of internal audits in government: a case study of five (05) selected government ministries in Lusaka district.
Internal audit is an important part of public sector performance and enforcement of control systems. It includes among other things financial management to ensure that public funds are Used for the intended purpose whilst following the standard procedures. This research examines the sufficiency and …
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An analysis of the effectiveness of internal audits in government: a case study of five (05) selected government ministries in Lusaka district.
Internal audit is an important part of public sector performance and enforcement of control systems. It includes among other things financial management to ensure that public funds are Used for the intended purpose whilst following the standard procedures. This research examines the sufficiency and …
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An analysis of the risk and limitations of placing reliance on lifestyle audits in the fight against corruption and tax evasion in South Africa
… no society is immune to corruption. Lifestyle audits are used to identify corruption and tax evasion. These audits are commonly used by investigators to determine whether a person’s lifestyle is equivalent to their known income. The outcomes from the investigation aid in deterring those who …
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The PCAOB's Achievement of Its Mission
… auditing field through inspections of completed audits. This study seeks to support two hypotheses: that the PCAOB is achieving its mission of protecting investors from improperly completed audits of public companies by decreasing the total number of insufficient audits and that there is causal …
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Evaluation of trichiasis surgeons' performance in selected trachoma endemic African countries
… performance, programmes undertake surgeon audits to identify surgeons needing re-training, reasons for poor outcomes, and actions to optimise surgical outcomes. This study aims to determine the frequency and associated factors of audits conducted in selected countries and factors associated …
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The effectiveness of the web accessibility audit as a motivational and educational tool in inclusive web design
… methodologies, and adopted for subsequent audits carried out on a commercial basis. The impact on recipient organisations and individuals of a sample of 14 commercially commissioned audits was then evaluated. Audit recipients were surveyed, and each Web site audited evaluated to identify …
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What's My Motivation: The Effect of Motivated Reasoning and Accountability on the Determination of Internal Control Effectiveness
When conducting integrated audits, auditors are susceptible to motivated judgment biases that may negatively affect their judgment quality. In a 2012 report, the Public Company Accounting Oversight Board found evidence of auditor judgment failures during their quality inspections of audit firms. In …
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Optimizations for election tabulation auditing
… 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 efficiency. In our first project, we argue that …
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Auditing technology for electronic voting machines
… to indicate that paper trails are effective audits. This work describes a user study done to compare paper 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 …
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