Relevant bibliographies by topics / Audit systems

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Audit systems'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Audit systems"

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Aleliūnas, Irmantas, and Zenona Atkočiūnienė. "Informacijos auditas kitų audito rūšių kontekste." Informacijos mokslai 54 (January 1, 2010): 7–16. http://dx.doi.org/10.15388/im.2010.0.3178.

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Mokslininkai, analizuodami informacijos auditą, pažymi šio audito svarbą ir įvairius jo aspektus, tačiau praktinėje veikloje informacijos auditas neįsitvirtinęs. Informacijos auditas dar neturi parengtų standartų ir metodikų bei labiau panašus į mokslinę veiklą. Siekiant sukurti pagrindą legitimiai bazei, straipsnyje yra atliekamas informacijos audito pozicionavimas bendroje audito aplinkoje. Tyrimo metu įvertinamos audito rūšys, jos struktūrizuojamos ir atliekama informacijos audito bei kitų audito rūšių lyginamoji analizė pagal funkcinį ir kitus požymius.Pagrindiniai žodžiai: informacijos au
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Bezrodnyi, Mikhailo. "DETERMINATION OF AUDIT TIME OF QUALITY MANAGEMENT SYSTEMS." Avtoshliakhovyk Ukrayiny, no. 3 (259) ’ 2019 (October 17, 2019): 8–15. http://dx.doi.org/10.33868/0365-8392-2019-3-259-8-15.

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It’s given an approach for determination and calculation by Certification Bodies the audit time of quality management systems for all types of audits (initial management systems certification audits: stage 1 plus stage 2, surveillance audits, re-certification audits) on consideration of size, structure, types of activities, processes, products, services and complexity of quality management systems of client organizations. The methodology for determining audit time of quality management system takes into consideration the type of audit to be conducted and any type of locations of a client organ
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Alotaibi, Eid M. "Cloud computing to audit quality- evidence from the Kingdom of Saudi Arabia." International Journal of Applied Economics, Finance and Accounting 17, no. 1 (2023): 18–29. http://dx.doi.org/10.33094/ijaefa.v17i1.1004.

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This study investigates how the use of cloud computing systems, compared to on-site ERP systems, affects audit quality. A survey of 430 auditors in Saudi Arabia was conducted to collect data on the impact of cloud computing and on-site ERP systems on audit quality. The collected data was analyzed using statistical techniques to determine the impact of these systems on audit quality. The study found that cloud computing and on-site ERP systems improved audit accuracy, audit process efficiency, report quality, and audit evidence reliability. The results of this study have significant implication
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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.

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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this
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Roncea, Cristinel. "Management systems audit in the annex SL context." TQM Journal 28, no. 5 (2016): 786–96. http://dx.doi.org/10.1108/tqm-10-2015-0129.

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Purpose – The purpose of this paper is to find answers to the current issue of the audit. What has to offer classical approach of audit practice to help organizations improve their performance? What should be done for the results of an audit of the audited organization to be useful in terms of its managers more interested in improving organizational performance, effective leadership, risk management and assessing the maturity of the organization in order to take decisions and improve business than the information to confirm compliance? Design/methodology/approach – Analysis and evaluation of t
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Betri, Betri, Welly Welly, Ida Zuraidah, Lis Djuniar, and Ambo Upek. "Pengaruh Keefektifan Audit Sistem Informasi, Risiko Keamanan Audit Sistem Informasi, dan Strategi Audit Sistem Informasi terhadap Pendeteksian Salah Saji." Balance : Jurnal Akuntansi dan Bisnis 10, no. 1 (2025): 93–106. https://doi.org/10.32502/balance.v10i1.603.

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This study aims to analyze the influence of information systems audit effectiveness, information systems audit security risk, and information systems audit strategy on the detection of misstatements in Public Accounting Firms in Palembang City. This is an associative research using a quantitative approach. The population consists of 60 auditors, with a saturated sampling technique. Primary data were collected through questionnaires and interviews, and processed using SPSS version 23. The results show that all variables are valid and reliable. Simultaneously, audit effectiveness, security risk,
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Jang, Ho Jeong. "Local government audit system and guaranteed autonomy." Korea Association for Corruption Studies 29, no. 3 (2024): 53–76. http://dx.doi.org/10.52663/kcsr.2024.29.3.53.

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Currently, local governments operate various types of auditing systems. Audits by the National Assembly, the Board of Audit and Inspection, external audits by the central government, internal audits by local assemblies and internal audit bodies, and so on. In the case of foreign countries, since the autonomy of Korea is guaranteed, the internal audit system is well developed rather than the local or federal government. However, in Korea, rather than assuring the autonomy of the local autonomous entities, auditing at the central level is taking place, and self--audits by local assemblies and in
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Sari, Nur Zeina Maya, and Rakhmat Nurdin. "Information System Audit Experience and Accountability to Internal Audit Quality." International Journal of Religion 5, no. 12 (2024): 212–23. http://dx.doi.org/10.61707/4efb3g17.

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The purpose of this research to determine the experience of information system audits and accountability for audit quality at the Inspectorate Bandung. Data expected to be a solution quality of internal audits. Obtained through a survey by distributing questionnaires. According to the issue, they do not have competent experience and accountability in carrying out quality audits. Have 30 samples out of 60 observed in population field. Using descriptive and verification methods. Statistical data processing SPSS. The results show that: (1) Information systems audit experience has no direct effect
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Cordeiro, Tatiana Barboza Coelho, and Claudia Morgado. "Audit Methodology for Environmental Safety in Offshore Systems: An Integrated Approach of Brazilian Regulatory Systems." Applied Mechanics and Materials 295-298 (February 2013): 528–31. http://dx.doi.org/10.4028/www.scientific.net/amm.295-298.528.

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This paper presents a methodology that will provide subsidies for offshore companies to perform an audit of their facilities optimized because it contemplates the current legislation requirements on environmental issues, risk management, quality, process safety, occupational safety and health worker. Along the auditing process, organizations are forced to deal with other concerns, such as man-hours used only for monitoring of audits, infrastructure for carrying out various audits, difficulty in developing, implementing and monitoring of action plans of nonconformities generated from several au
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Stoica, Petrica. "EXTERNAL AUDIT SYSTEMS." STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, no. 13 (December 17, 2008): 98. http://dx.doi.org/10.29358/sceco.v0i13.30.

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The present article has as objective the presentation of a series of external audit systems, together with some of their characteristics and models found in different countries. The purpose of the external audit performed by the Supreme Audit Institutions (SAI) is to assure the proper use of the public funds, a good management and the public and private accountability of the authorities, through the published objective rapports.
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Dissertations / Theses on the topic "Audit systems"

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Cohen, Hertzel. "The audit of expert systems." Thesis, City, University of London, 1995. http://openaccess.city.ac.uk/17983/.

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This study presents the results of an investigation into the methods of auditing Expert Systems. Such systems have already proved to be, and are increasingly becoming, a very powerful tool in many areas such as medicine, geology, finance and banking. They embody unique risks which are not treated by conventional audit methods of operating or developing software. The lack of awareness and information about Expert Systems in general and their auditability in particular are somewhat surprising. The author, in tackling this new area, has developed and proposed two models of auditing Expert Systems
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Murdock, J. Melody. "An external communication audit of the National Tropical Botanical Garden /." Diss., CLICK HERE for online access, 2003. http://contentdm.lib.byu.edu/ETD/image/etd194.pdf.

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Kuusisto, Arto. "Safety management systems : audit tools and reliability of auditing /." Espoo [Finland] : Technical Research Centre of Finland, 2000. http://www.vtt.fi/inf/pdf/publications/2000/P428.pdf.

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Liu, Xiaojing, and Taoju Zhang. "An Energy Audit of Kindergarten Building in Vallbacksgården." Thesis, Högskolan i Gävle, Avdelningen för bygg- energi- och miljöteknik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20609.

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Energy consumption rises continuously every year. Globally, buildings count for half of electricity consumption and 20%-40% of total energy consumption. Building energy sector consumed 40% of total energy use in Sweden. The vital of reduce energy consumption is to enhance building efficiency. This energy audit work investigates how energy consumes of kindergarten building in Vallbacksgården. Then give out cost effective suggestions to improve energy efficiency for object building. The result shows total amount of energy input of the building is equal to 241.9 MWh. While district heating takes
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Berberich, Gregory. "The Effects of Audit Methodology and Audit Experience on the Development of Auditors? Knowledge of the Client?s Business." Thesis, University of Waterloo, 2005. http://hdl.handle.net/10012/740.

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This dissertation examines how differences between the strategic-systems audit approach and the traditional, transaction-based audit approach affect the content and complexity of client business knowledge in long-term memory, how these mental representations develop with experience, and how the representations affect risk assessment. Knowledge of the client?s business is essential to conducting an effective and efficient audit, but researchers have devoted little attention to how this knowledge is represented in memory and what effect it has on audit judgment. Moreover, proponents of the s
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De, Wit Pedro. "Energy audit in Ockelbo healthcare center." Thesis, Högskolan i Gävle, Energisystem och byggnadsteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-32492.

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As the world is becoming aware of the impact of global warming reducing greenhouse gases emissions presents itself as a fundamental issue in order to avoid the environmental collapse and its negative consequences. One of the key points of this challenge it’s to make a responsable use of the energy. In European countries, buildings sector consumes around the 40% of the total energy use. Thus ensuring energy efficiency becomes a vital issue in order to reduce energy usage and its environmental impact. This master thesis reports on the energy audit made in Din Hälsocentral. The energy use of the
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Emilsson, (Gustafsson) Sara. "Local authorities' approaches to standardised environmental management systems." Doctoral thesis, Linköpings universitet, Industriell miljöteknik, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5045.

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The overall aim with this thesis is to create a broader understanding of how the EMS tool works in local authorities. This means to study whether EMS is a useful tool for managing the environmental impact from the local authorities' activities and by highlighting its strengths and weaknesses as a tool. EMS is a tool that is used on a voluntary basis that aims at improving organisations' environmental performance. There are several standards for designing EMSs; however, this thesis focuses on EMSs designed according to the principles of the international standard ISO 14001 and the EU regulation
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Pleskačová, Barbora. "Využití podpory auditu IS ve finančním auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199219.

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Diploma thesis aims to clarify necessity of the use of IS audit in the financial audit and to identify the main areas of IS audit, which are necessary to focused during the financial audit. IS Audit is a developing area, but it is not always taken as a natural part of the financial audit. The first part summarizes the theoretical knowledge of the financial audit and the audit of information systems. The second part describes the links between these two types of audit, the reasons why i tis necessary to involve the IS audit into the financial audit and the method of tis involving. In the end, t
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Fike, Randy L. (Randy Lynn). "Supply chain risk management : (redefining the audit function within a large industrial company)." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33316.

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Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, 2005.<br>Includes bibliographical references (leaves 72-74).<br>As supply chains become more sophisticated, difficulties with their operation can become more complex as well. An organization must ensure the flow of goods and services end- to-end across the supply chain at the promised level and at the anticipated cost. This thesis describes the redesign and centralization of the supply chain operating model of a large industrial company, and suggests a structure capable of mitigating supply chai
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Gomez, Adrian. "Energy audit of a bakery in Sweden." Thesis, Högskolan i Gävle, Energisystem, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-24525.

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In order to reach the European aim for a sustainable growth, the “Triple 20 by 2020”, the energy audit in every sector is one of the keys of the success. In order to carry on with the energetical development, sustainability and future energy efficient systems, the energy efficiency in the industry is one of the most important matters. The Swedish industry uses 147 TWh of energy per year, which represents the 39% of the total final energy use and also the biggest energy user of the three sectors. The food processing industry only uses a 3% of the total Swedish industrial energy use, however thi
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Books on the topic "Audit systems"

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Arnett, Colin. Information systems for clinical audit. typescript, 1991.

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Ron, Weber. Information systems control and audit. Pearson Education, 2007.

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Review, New York (State) Legislature Legislative Commission on Expenditure. State telecommunications: Program audit. The Commission, 1987.

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Woolf, Emile. The audit approach to computer systems. CAET, 1985.

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Maryland. General Assembly. Dept. of Legislative Services. Office of Legislative Audits. Audit report: Judiciary Judicial Information Systems. Office of Legislative Audits, 2008.

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Maryland. General Assembly. Dept. of Legislative Services. Office of Legislative Audits. Audit report: Judiciary Judicial Information Systems. Office of Legislative Audits, 2008.

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Gilhooley, Ian A. Information systems management: Control and audit. Institute of Internal Auditors, 1991.

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Colorado. Office of State Auditor. Beanpole telecommunication project, performance audit. Colorado State Auditor, 2002.

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Colorado. Office of State Auditor., ed. Revenue control systems performance audit, August 1991. [State of Colorado, Office of State Auditor, 1991.

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Benson, Dale S. Quality audit systems for primary care centers. Methodist Hospital of Indiana, 1987.

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Book chapters on the topic "Audit systems"

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Rao, T. V. "HRD Systems." In HRD Audit. Routledge India, 2024. http://dx.doi.org/10.4324/9781003530534-9.

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Eisner, Howard. "A Success Audit." In Systems Engineering: Building Successful Systems. Springer International Publishing, 2011. http://dx.doi.org/10.1007/978-3-031-79336-3_28.

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Lessambo, Felix I. "Bank Audit Systems." In The U.S. Banking System. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-34792-5_17.

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van Dijk, J. C., and Paul Williams. "Audit Files." In Expert Systems in Auditing. Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-12474-9_16.

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Boczko, Tony. "Accounting Information Systems Audit." In Information Systems in Accounting and Finance. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-48586-2_13.

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Li, Jingning. "Accounting Firm Size, Abnormal Audit Fees and Audit Quality." In Atlantis Highlights in Intelligent Systems. Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-030-5_110.

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van Dijk, J. C., and Paul Williams. "Initiating the Audit Process." In Expert Systems in Auditing. Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-12474-9_9.

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Bolton, Andrew. "Internal quality audit." In Quality Management Systems for the Food Industry. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-6091-3_10.

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Bolton, Andrew. "Internal quality audit." In Quality Management Systems for the Food Industry. Springer US, 1997. http://dx.doi.org/10.1007/978-1-4615-2189-1_10.

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Elsas, P. I., R. P. van de Riet, and J. J. van Leeuwen. "Knowledge-based Audit Support." In Database and Expert Systems Applications. Springer Vienna, 1992. http://dx.doi.org/10.1007/978-3-7091-7557-6_87.

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Conference papers on the topic "Audit systems"

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Li, Lina. "Automated Audit Methods Supported by Blockchain Technology." In 2024 International Conference on Integrated Intelligence and Communication Systems (ICIICS). IEEE, 2024. https://doi.org/10.1109/iciics63763.2024.10859497.

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Zhang, Mengna, and Yuehong Cai. "Security protection measures for audit information systems using artificial intelligence." In 2024 International Conference on Electronics and Devices, Computational Science (ICEDCS). IEEE, 2024. https://doi.org/10.1109/icedcs64328.2024.00058.

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Liu, Xin, Yi Ren, Guodong Qi, Yujing Li, and Rui Fan. "Artificial Intelligence Digital Audit System Under Machine Learning Technology." In 2024 3rd International Conference on Artificial Intelligence and Autonomous Robot Systems (AIARS). IEEE, 2024. http://dx.doi.org/10.1109/aiars63200.2024.00139.

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Farahani, Mahsa, Ghazal Shenavar, Ali Hosseinghorban, and Alireza Ejlali. "Uncovering EDK2 Firmware Flaws: Insights from Code Audit Tools." In 2024 5th CPSSI International Symposium on Cyber-Physical Systems (Applications and Theory) (CPSAT). IEEE, 2024. http://dx.doi.org/10.1109/cpsat64082.2024.10745401.

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Williams, Charlie, and Om Chawla. "Safety and Environmental Management Systems (SEMS) Audit Methodology." In SPE Mexico Health, Safety, Environment, and Sustainability Symposium. SPE, 2016. http://dx.doi.org/10.2523/179709-ms.

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Abstract Introduction In the United States, the Bureau of Safety and Environmental Enforcement (BSEE) requires an offshore lease operator to implement a Safety and Environmental Management System (SEMS), and to have it audited at least once every 3 years to evaluate its compliance to the regulatory requirements detailed in 30 CFR 250, Subpart S. The first round of these SEMS audits, which concluded in 2013, was executed using varying audit styles – from system audits through to compliance audits. These varying audit styles, in turn, lead to differing types output, levels of detail, format and
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Tiengtrong, W., and C. Klunngien. "Efficient Tool for Bias-Free HSE Management System Audits." In SPE International Health, Safety, Environment and Sustainability Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/220514-ms.

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Abstract Internal audits of the health, Safety, and Environment (HSE) are essential to verifying the effectiveness of HSE management processes. However, conducting HSE audits can also be challenging, especially when it comes to avoiding or eliminating auditor biases. These biases can lead to errors in audit findings, reduce the effectiveness of internal audit reports, and ultimately undermine the credibility of the entire auditing process. This paper demonstrates an innovative tool for conducting bias-free HSE audits in organizations. The Management System Verification (MSV) toolkit is a creat
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Rudder, Marc, Amanda Kissoon, and Indira Rampaul-Cheddie. "Raising the National Average for Asset Integrity Management in the Energy Sector of a Small Island Developing State." In SPE Trinidad and Tobago Section Energy Resources Conference. SPE, 2021. http://dx.doi.org/10.2118/200934-ms.

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Abstract In 2015 and 2016, the Ministry of Energy and Energy Industries (MEEI) undertook a National Facilities Audit (NFA) to augment the periodic audit exercises of the Ministry. This Audit was the first of its kind conducted in Trinidad and Tobago and involved upstream, midstream and downstream energy sector companies. Some companies scored highly in the Audit, some were average and others below average. This paper will provide guidance to operators who scored below the average so that they can make the necessary adjustments to improve their Asset Integrity scores to above average and beyond
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Garcia, Osmarina Pedro Garcia, Leticia Mara Rocha, Elias Garcia, and Udo Strassburg. "AUDIT SYSTEM: SHOWING ACCOUNTING ADVICE OFFICE'S POINTS OF AUDIT OF SYSTEMS." In 10th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/rf-351.

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Duque, Francisco Javier Valencia. "Continuous audit. A new paradigm of audit?" In 2016 11th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2016. http://dx.doi.org/10.1109/cisti.2016.7521622.

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Ciobu, Stela, and Ion Cara. "Challenges of internal audit in the financial control system of banks." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.43.

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The issue of determining the quality of internal audit in the financial control system of banks is extremely important in order to maintain financial stability. Internal audit was not effective in many cases, mainly because of the combination of three factors: gradual audits, lack of understanding of the bank’s activity and inadequate followup of problems. The fragmented audit resulted from the structuring of the internal audit programs as a series of separate commitments on some activities within the same department or within the bank. Therefore, the introduction of information technology sys
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Reports on the topic "Audit systems"

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Sylvester, Prem, Wendy Hui Kyong Chun, Anikó Hannák, et al. Global Approaches to Auditing Artificial Intelligence: A Literature Review. Edited by Danaë Metaxa, Jack Bandy, Luis Adrián Castro-Quiroa, et al. International Panel on the Information Environment (IPIE), 2024. https://doi.org/10.61452/bwym7397.

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This Synthesis Report is a literature review outlining the regulatory, industry, and academic approaches to AI audits. We review 78 articles published in peer-reviewed journals and as preprints, 21 documents from industry associations and standard-setting organizations, and national policy documents and regulations from 20 countries. Based on this review, we identify three key takeaways about the landscape of AI auditing: 1. To accurately assess the potential risks, and impacts of AI systems, we need a trustworthy audit ecosystem with complementary approaches from internal, external, and commu
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McKinley, Catherine, Prem Sylvester, Benjamin Faveri, et al. Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. Edited by Saiph Savage, Mona Sloam, Luis Adrián Castro-Quiroa, et al. International Panel on the Information Environment (IPIE), 2024. https://doi.org/10.61452/guyx7442.

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This Summary for Policymakers provides a high-level précis of the Synthesis Report Towards A Global AI Auditing Framework: Assessment and Recommendations. The growing integration of artificial intelligence (AI) into critical sectors of society, from healthcare to education, has the potential to support widespread social transformation and progress. However, AI systems also have the power to perpetuate biases, deepen inequalities, and cause environmental harm. Accurately evaluating the risks and benefits of an AI system requires a careful audit. Current approaches to auditing, however, rarely i
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Faveri, Benjamin, Maureen Johnson-León, Prem Sylvester, et al. Towards A Global AI Auditing Framework: Assessment and Recommendations. Edited by Luis Adrián Castro-Quiroa, Eloísa Gacía-Canseco, Joan Hassan, et al. International Panel on the Information Environment (IPIE), 2025. https://doi.org/10.61452/zwed1485.

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A high-level précis of the Synthesis Report can be found in the Summary for Policymakers Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. The growing integration of artificial intelligence (AI) into critical sectors of society, from healthcare to education, has the potential to support widespread social transformation and progress. However, AI systems also have the power to perpetuate biases, deepen inequalities, and cause environmental harm. Accurately evaluating the risks and benefits of an AI system requires a careful audit. Current approaches to auditi
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Menendez, James N. A Guide to Understanding Audit in Trusted Systems. Defense Technical Information Center, 1988. http://dx.doi.org/10.21236/ada385462.

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Paranjothi, Gokul, Jonathan Morgenstein, and Hallie Lucas. MFVI Energy Efficiency Audit Training Module 3.1: Cooling Systems. Office of Scientific and Technical Information (OSTI), 2022. http://dx.doi.org/10.2172/1889270.

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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than t
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Gimble, Thomas F. Environmental Programs: Summary Report on the Joint Audit of DoD Wastewater Treatment Systems. Defense Technical Information Center, 2002. http://dx.doi.org/10.21236/ada399294.

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Mas’ud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.031.

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Recently, there has been an expansion in the deployment of digital systems and digital IDs among taxing authorities. However, little is known about the extent to which such technologies are being adopted, or about whether the data from them is being used strategically to improve tax administration. Even less is known about this in the context of subnational tax administration, although this could be very relevant in some contexts, such as Nigeria. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs among state internal revenue servi
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Nosova, Olga. Corporate Governance System and Corporate Social Responsibility in East European Countries. Vilnius Business College, 2024. http://dx.doi.org/10.57005/ab.2024.1.1.

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The paper examines how corporate social responsibility and corporate governance systems affect the wellbeing of East European countries. Corporate governance is the system of forms and methods used for a company's governance. Inspecting the relationship between corporate governance and corporate social responsibility considers the opinions of different stakeholders about the development and administration of a company's portfolio. A wide range of scientific publications define and study theoretically the issues surrounding corporate governance structure, models, control, audit system, and mana
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Mak, Ngoy, Say Sok, and Leang Un. Finance in Public Higher Education in Cambodia. Cambodia Development Resource Institute, 2019. https://doi.org/10.64202/wp.115.201905.

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Cambodian higher education finance is archaic and inappropriate for creating a robust and responsive higher education system. The customary practice of line item budgeting is also obsolete. Many countries in the region have long moved towards block grants and some have recently incorporated performance-based funding. In Cambodia, bureaucratic financial management has created many loopholes and obstacles, including slow disbursement of funds, excessive and rigid regulation, and ineffective and efficient use of resources. However, any move towards new funding modalities must be aligned with effo
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