Relevant bibliographies by topics / Auditing activities

Contents

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

Academic literature on the topic 'Auditing activities'

Author: Grafiati
Published: 28 May 2022
Last updated: 30 July 2025

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Journal articles on the topic "Auditing activities"

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Магомедова, З. О., and М. С. Камилов. "Standards of auditing and auditing activities and their improvement." Экономика и предпринимательство, no. 7(132) (October 11, 2021): 1280–83. http://dx.doi.org/10.34925/eip.2021.132.7.234.

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В настоящем исследовании рассматриваются современные аспекты применения и развития стандартов аудита и аудиторской деятельности в условиях Российской Федерации. Также изучена роль международных стандартов аудиторской деятельности в функционировании хозяйствующих субъектов. Выявлены современные проблемы аудита и аудиторской деятельности, а также предложены мероприятия по их устранению и оптимизации аудита в целом. Представлена схема стандартизации аудита в Российской федерации в период с 1996 по 2021 год. This study examines the current aspects of the application and development of auditing sta
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Колесник, Н. Ф., О. В. Шибилева, and М. В. Казаков. "Legislative regulation of auditing activities." Экономика и предпринимательство, no. 9(122) (October 3, 2020): 1193–95. http://dx.doi.org/10.34925/eip.2020.122.9.234.

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В статье рассмотрены основы правового регулирования аудиторской деятельности в Российской Федерации. Уточнены понятие аудита и отличительные особенности аудиторской деятельности. Система правового регулирования аудиторской деятельности в России определена как смешанная, включающая финансово-правовое (публичное) регулирование и саморегулирование. Констатируется усиление роли международных стандартов аудиторской деятельности в нормативноправовом регулировании аудита в России. Предложены меры по развитию правового регулирования аудиторской деятельности в Российской Федерации. The article discusse
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Coppett, John I. "Auditing your customer service activities." Industrial Marketing Management 17, no. 4 (1988): 277–84. http://dx.doi.org/10.1016/0019-8501(88)90031-4.

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P., S. Aithal, and Sridhar Acharya P. "TECHNIQUES FOR ELECTRIC ENERGY AUDITING IN EDUCATION SYSTEM." International Journal of Management, IT and Engineering 5, no. 7 (2023): 318–25. https://doi.org/10.5281/zenodo.7816812.

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Present education system is concentrating in imparting the quality education to the student community with the help of various electric and electronic equipments like computer, Internet facility, audio visual classrooms, video conferencing facility, LCD Projectors, wi-fi facility etc. In this regard the uses of the various electric and electronic equipments in the teaching field should be optimized and students should be trained in optimal utilization of the same. Continuous use of the above mentioned equipments in the education system need the routine auditing activity to keep the facilities
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Sreeramana, Aithal, and Acharya P. Sridhar. "Techniques for Electric Energy Auditing in Education System." International Journal of Management, IT and Engineering (IJMIE) 5, no. 7 (2015): 318–25. https://doi.org/10.5281/zenodo.268544.

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Present education system is concentrating in imparting the quality education to the student community with the help of various electric and electronic equipments like computer, Internet facility, audio visual classrooms, video conferencing facility, LCD Projectors, wi-fi facility etc. In this regard the uses of the various electric and electronic equipments in the teaching field should be optimized and students should be trained in optimal utilization of the same. Continuous use of the above mentioned equipments in the education system need the routine auditing activity to keep the facilities
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Thi, Thu Hien Phan, and Ha Tran Ngoc. "Audit of Price Transfer Activities in Vietnam." International Journal of Management Sciences and Business Research 8, no. 3 (2019): 139–44. https://doi.org/10.5281/zenodo.3491642.

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Auditing plays a very important role in ensuring the objective honesty of the financial statements, in addition, the audit also has a role in providing users with information about potential risks. related to the continuous operation of the business. Transfer pricing is a problem that many people care about; transfer prices directly affect the interests of the host country as well as related businesses. Researching the status of price transfer and auditing of transfer pricing activities in our country and some countries in the world, thereby giving appropriate solutions to apply in auditing th
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Массарыгина and V. Massarygina. "Questions of External Quality Control in the Audit Activities." Auditor 2, no. 1 (2016): 13–21. http://dx.doi.org/10.12737/17576.

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REDKO, О. "The Audit “Dressed” in Law, or Some Aspects of the Auditor’s Responsibility in Ukraine." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3-4 (December 21, 2021): 64–71. http://dx.doi.org/10.31767/nasoa.3-4-2021.07.

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An evidence of the auditing activities’ globalization is the unification of technical rules and norms of auditing practices across countries, including international requirements to the quality of audit, taking form of standards or recommendations or legal acts. But the legal responsibility of an auditor before customers remains to be in the national jurisdictions. The article highlights the peculiarities in implementing the legal responsibility of an auditor by case of Ukraine. 
 In the legal framework of the Ukrainian audit, namely in the Law of Ukraine “Audit of Financial Statements an
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Dymova, I., and Yulia Dymova. "Institutional Design of Financial Audit." Auditor 9, no. 9 (2023): 11–21. http://dx.doi.org/10.12737/1998-0701-2023-9-9-11-21.

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The article presents an overview of the development of the system of institutional regulation of auditing activities in Russia. A comparison was made of previously adopted Russian auditing standards and international auditing standards that are currently in force in the Russian Federation. At the same time, the question was raised about the advisability of introducing international auditing standards in the Russian Federation and abolishing Russian auditing standards, which were already developed taking into account international auditing standards, but in Russian and adapted to Russian accoun
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Johne, Axel, and Patricia Snelson. "Auditing product innovation activities in manufacturing firms." R&D Management 18, no. 3 (1988): 227–33. http://dx.doi.org/10.1111/j.1467-9310.1988.tb00589.x.

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Dissertations / Theses on the topic "Auditing activities"

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Bruze, Liza, and Weng-San Angie Lee. "The shift from professionalism to commercialism in the auditing profession : “Everything in our society is commercialized”." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48888.

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Background: The auditing profession is in constant change and marketing activities such as advertising has gone from being prohibited to become a legal activity within the profession. The Swedish auditing profession has for a long time been protected by laws and regulations. With the increased use of marketing activities in the profession, researchers claim that the profession has shifted from professionalism to commercialism. Research has argued the positive and negative outcomes of increased marketing activities within the profession where the auditors have had mixed perceptions regarding th
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Жукова, Тетяна Анатоліївна, Татьяна Анатольевна Жукова, Tetiana Anatoliivna Zhukova та Ю. О. Соломко. "Діяльність аудиторських компаній "Великої четвірки": показники розвитку". Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/79006.

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Досліджено питання діяльності аудиторських компаній "Великої четвірки". Проаналізовано показники фінансового стану аудиторських компаній за 2017-2018 рр. Визначено проблемні питання в діяльності аудиторських компаній.<br>Исследован вопрос деятельности аудиторских компаний "Большой четверки". Проанализированы показатели финансового состояния аудиторских компаний по 2017-2018 гг. Определены проблемные вопросы в деятельности аудиторских компаний.<br>The issue of activity of the "Big Four"accounting firms is investigated. The indicators of the financial condition of audit companies for 2017-2018
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Hudcová, Michaela. "Auditorské činnosti a jejich porovnání." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198219.

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This work deals with audit activities and assurance engagements. So it deals with similar issues from Czech and international perspective. It describes the types of audit activities and assurance engagements. It also describes related legislation, standards and regulatory authorities. The work contains information about persons, who perform audit activities and assurance engagements. This thesis compares audit activities and assurance engagements. The comparison shows a great similarity. This work deals with practical use of audit activities. It is solved from audit firm's and client's perspec
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Hallström, Viktor, and Emma Strand. "THE RISKS OF ENVIRONMENTAL ACTIVITIES : How are these risks handled by the corporate governance and the external auditor?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-25338.

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The purpose of this study is to examine external auditors´ current practices when performing an audit of companies with environmentally hazardous activities, i.e. if the environmental risks are taken into account by the auditor of an audit. To understand what the auditors should review, this study also examines how these companies control their environmental risks. A qualitative method has been conducted based on ten semi-structured interviews, consisting of auditors experienced in auditing industrial companies as well as corporate managers of the largest industrial companies within the Stockh
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Lindgren, Måns, and Thu Uyen Dang. "CSR-aktiviteter & CSR-kommunikation : En kvalitativ undersökning av praxis inom Deloitte." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20070.

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Bakgrund: Corporate Social Responsibility, CSR, är ett begrepp som förklarar hur företag engagerar sig i tre olika områden: ekonomiskt, miljömässigt, och socialt för att anpassa sig till den samhällsekonomiska utvecklingen. CSR är en aspekt som blir alltmer vanlig för företag att tillämpa genom att långsiktigt nå sina mål. Om företag inte prioriterar CSR i hög grad kan det riskera att de förlorar kunder och får ett dåligt rykte. De som jobbar för att se till att företag har ett bra CSR-arbete är revisionsföretag. Revisionsföretag ska vara bra representanter för CSR-arbete för att styrka deras
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Ferreira, Nelfa Souza. "Saúde auditiva em frequentadores de ginásio de esportes: mensuração do nível de pressão sonora e avaliação audiológica." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/25/25143/tde-02062015-144809/.

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O ruído faz-se cada vez mais onipresente no cotidiano de toda sociedade e a exposição continuada a elevados Níveis de Pressão Sonora (NPS), dentre outros danos, pode originar uma Perda Auditiva Induzida por Níveis de Pressão Sonora Elevados (PAINPSE): lesão auditiva irreversível, que interfere na qualidade de vida do sujeito acometido, podendo ser ocasionada tanto pela exposição ocupacional, quanto pela não ocupacional. E, o ginásio de esportes figura como um ambiente propício à exposição de tal natureza, onde coexistem esses dois tipos. A proposição deste estudo foi investigar a exposição son
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Hamard, Marie-Luce. "Motricite et langage oral chez de jeunes deficients auditifs ; role d'une activite physique d'expression." Lille 2, 1996. http://www.theses.fr/1996LIL2T005.

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Edeline, Jean-Marc. "Etude comparee des modifications des activites cellulaires dans la voie auditive et dans l'hippocampe au cours de l'acquisition et de la retention d'un apprentissage." Paris 6, 1988. http://www.theses.fr/1988PA066221.

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La multiplicite des structures du snc presentant des modifications lors d'un apprentissage pose le probleme de savoir ce que refletent ces changements. Cette question a amene les auteurs, dans leur premiere partie a enregistrer un temoin electro-physiologique dans un protocole ou l'acquisition sur un stimulus se fait en l'absence de rc comportementale et dans leur deuxieme partie a enregistrer les reponses sensorielles evoquees par le sc lors d'un conditionnement, son-choc
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Pomerleau, Turcotte Justine. "État de l'enseignement de la formation auditive en contexte extrascolaire offert aux enfants de 6 à 12 ans, au Québec." Master's thesis, Université Laval, 2016. http://hdl.handle.net/20.500.11794/27457.

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Ce projet a pour but de dresser un portrait de l’enseignement de la formation auditive (FA) en milieu extrascolaire offert aux enfants de 6 à 12 ans au Québec. Un questionnaire en ligne complété par 147 professeurs a permis de récolter des informations sur les activités réalisées avec les élèves, leurs perceptions à propos de l’apprentissage et de l’enseignement de la formation auditive, ainsi que sur leur utilisation des technologies et des stratégies qu’ils proposent aux élèves lorsqu’ils réalisent des dictées musicales. De façon générale, les résultats obtenus permettent d’en savoir davanta
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Edeline, Jean-Marc. "Etude comparée des modifications des activités cellulaires dans la voie auditive et dans l'hippocampe au cours de l'acquisition et de la rétention d'un apprentissage." Grenoble 2 : ANRT, 1988. http://catalogue.bnf.fr/ark:/12148/cb37613448d.

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Books on the topic "Auditing activities"

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Gracheva, Elena, Lana Arzumanova, Irina Lagkueva, et al. Legal regulation of auditing activities. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2082404.

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The textbook structurally highlights the issues of auditing activities from the standpoint of financial and legal science on the basis of a comprehensive analysis of regulatory legal acts, thematic scientific literature and judicial practice. The forms of documents that auditors work with when conducting audits and drawing up audit reports are presented, examples of tasks and how to solve them, questions for self-control, as well as additional literature that highlights certain issues of the audit sphere are given.&#x0D; For masters of law and economics universities.
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Doherty, Stephen A. Trading control: Basic strategies for establishing and evaluating control in trading activities. Institute of Internal Auditors, 1998.

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American Institute of Certified Public Accountants. Finance Companies Guide Special Committee. Audits of finance companies: Including independent and captive financing activities of other companies. 2nd ed. American Institute of Certified Public Accountants, 1988.

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United States. Department of Homeland Security. Office of Audits. Audit of export controls for activities related to China. Dept. of Homeland Security, Office of Inspector General, Office of Audits, 2006.

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Minnesota. Dept. of Revenue. Sales tax audit and collection activities: Determining the costs and benefits of sales tax audit and collection activities. The Department, 1993.

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Auditor, Massachusetts Department of the State. Independent state auditor's report on certain activities of the Executive Office of Environmental Affairs. Commonweatlh of Massachusetts, Auditor of the Commonwealth, 2003.

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Office, General Accounting. Government auditing standards: Standards for audit of governmental organizations, programs, activities, and functions. The Office, 1988.

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United States. Securities and Exchange Commission. Office of Audits. SEC's oversight of the Securities Investor Protection Corporation's activities. U.S. Securities and Exchange Commission, Office of Inspector General, Office of Audits, 2011.

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American Institute of Certified Public Accountants. Oil and Gas Committee. Audits of entities with oil and gas producing activities. American Institute of Certified Public Accountants, 1986.

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Massachusetts. Dept. of the State Auditor., ed. Independent State Auditor's report on certain activities of the Massachusetts State Lottery Commission. Commonwealth of Massachusetts, Auditor of the Commonwealth, 2002.

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Book chapters on the topic "Auditing activities"

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Mills, David. "Audit activities." In Quality Auditing. Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-0697-9_8.

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Daidj, Nabyla. "The evolution of IT/IS audit activities in the digital era." In The Digital Transformation of Auditing and the Evolution of the Internal Audit. Routledge, 2022. http://dx.doi.org/10.4324/9781003215110-6.

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Daidj, Nabyla. "The impact of the COVID-19 crisis on internal audit function and related activities." In The Digital Transformation of Auditing and the Evolution of the Internal Audit. Routledge, 2022. http://dx.doi.org/10.4324/9781003215110-7.

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Seppänen, Piia, Iida Kiesi, Sonia Lempinen, and Nina Nivanaho. "Businessing Around Comprehensive Schooling." In Finland’s Famous Education System. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-8241-5_9.

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AbstractThe idea of education as a commodity, particularly as a field of export, has gradually taken hold in Finland creating a base for government collaboration with edu-business. In that logic comprehensive schooling for citizens in a small nation like Finland is positioned as a tool for a platform economy and to make profit within a sector of welfare society that has traditionally been considered separate from business-making forces. In this chapter after briefly describing the commercial actors in comprehensive schooling in Finland, we aim to understand how businessing around comprehensive
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Lähdesmäki, Tuuli, Jūratė Baranova, Susanne C. Ylönen, et al. "Multimodality: Art as a Meaning-Making Process." In Learning Cultural Literacy through Creative Practices in Schools. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-89236-4_3.

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AbstractThe authors of the book see multimodality as intrinsic to human communication and texts, and as consisting of a multiplicity of signs. This chapter discusses how this applies in educational settings, to examine how different modes of communication are intertwined and utilized in learning, including children’s creative learning practices. In this, the authors use the semiotic concepts that operate in all communicative contexts: Field, tenor, and mode. Through them, the authors view the CLLP as a space that enables social activities, exploration of cultural, social, and societal contents
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Murdock, Hernan. "Auditing Business Functions and Activities." In Operational Auditing, 2nd ed. CRC Press, 2021. http://dx.doi.org/10.1201/9781003096931-13-13.

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Pires, Paulo Botelho, and Pedro Cotta Cardoso. "Salesforce Management Auditing." In Sales Management for Improved Organizational Competitiveness and Performance. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3430-7.ch002.

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Salespeople play a key role as they are the link between companies and their clients. This means that sales managers must be increasingly concerned about managing their teams to maximize their results. Therefore, to ensure best practices and promote their performance, companies should periodically audit the management of their sales team. The main objective of the present study is to identify the most relevant activities for sales managers and build an audit procedure to evaluate their performance and identify potential gaps that need to be rectified to promote their success and companies. Sev
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Piano, Samuele Lo, Razi Sheikholeslami, Arnald Puy, and Andrea Saltelli. "Sensitivity auditing." In The Politics of Modelling. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780198872412.003.0008.

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Abstract Mathematical models that draw inference from real systems are often used to inform policy-making processes. However, system complexity and uncertainties require effective tools to ensure the credibility of a model. Critical aspects include acknowledging the conditionality of model-based knowing and refraining from overinterpreting the results. We show that sensitivity auditing, an extension of sensitivity analysis to the entire cycle of model framing and building, is an effective means to scrutinize policy-relevant modelling activities, including forms of quantifications such as metri
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Ozturk, Mahmut Sami. "Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution." In Organizational Auditing and Assurance in the Digital Age. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7356-2.ch009.

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The purpose of this chapter is to investigate the role of audit activities and auditors in Industry 4.0. The preferred methodological approach in the study is a general analysis of auditing in Industry 4.0 in the form of a literature review. According to the purpose of the study, the effect and role of auditing big data, the internet of things, the cloud, artificial intelligence, and other components in Industry 4.0 are investigated. Furthermore, auditing activities that can be implemented in Industry 4.0 are presented as suggestions in the study. The study explains the role of auditing as a w
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Ozturk, Mahmut Sami. "Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution." In Research Anthology on Cross-Industry Challenges of Industry 4.0. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-8548-1.ch050.

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The purpose of this chapter is to investigate the role of audit activities and auditors in Industry 4.0. The preferred methodological approach in the study is a general analysis of auditing in Industry 4.0 in the form of a literature review. According to the purpose of the study, the effect and role of auditing big data, the internet of things, the cloud, artificial intelligence, and other components in Industry 4.0 are investigated. Furthermore, auditing activities that can be implemented in Industry 4.0 are presented as suggestions in the study. The study explains the role of auditing as a w
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Conference papers on the topic "Auditing activities"

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Shaojun, Chen. "Research on Auditing Rent-seeking Activities in Capital Market." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.1088.

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Yekimov, Sergey. "Using Internal Standards In Auditing Activities To Strengthen Market Positions." In AmurCon 2020: International Scientific Conference. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.06.03.152.

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Fedajev, Aleksandra, Marina Janković-Perić, and Šaban Gračanin. "RAČUNOVODSTVENE I REVIZORSKE USLUGE U REPUBLICI SRBIJI – ANALIZA LIKVIDNOSTI I SOLVENTNOSTI." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.339f.

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The provision of accounting and auditing services provides a wide range of business information necessary for making business decisions. The importance of these services, although under constant pressure for transformation and adaptation over time, in the world and Serbia has not diminished. The number of business entities in the Republic of Serbia that perform accounting, bookkeeping, auditing, and tax consulting tends to grow. Accordingly, the paper's aim is to examine its liquidity and solvency compared to other activities that provide other professional, scientific, and technical services.
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Andronie, Maria. "E- LEARNING AND DISTANCE LEARNING INFORMATION SYSTEMS AUDITING." In eLSE 2013. Carol I National Defence University Publishing House, 2013. http://dx.doi.org/10.12753/2066-026x-13-074.

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Distance learning and in particular e- Learning are activities that are usually based on new technologies like ICT (Information and Communication Technology). Distance learning and e- Learning brought many advantages to those who used them, making possible for people from different social categories to have more easily access to education. However, there appeared also criticism to their use, especially to distance learning, blaming the reduced quality of training provided to the students. Some of these criticisms are partially justified by the fact that some institutions applied distance learn
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Strapuc, Constantin. "Internal public audit in the local public administration in Romania - retrospective and perspective." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.29.

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Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. In particular, the internal public auditing takes the form of a functionally independent and objective activity of assurance and advice for the decision-makers of the organization, designed to add value and improve the activities of the public entity. The present paper is intended to be a retrospective look at how the internal public audit activity was organized and carried out in the Romanian local public administration, as well as an anticipation of
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Ersdal, Gerhard, David Galbraith, and John Sharp. "Lessons Learned From Auditing Structural Integrity Management." In ASME 2014 33rd International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/omae2014-23676.

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As part of its regulatory duties the Norwegian Petroleum Safety Authority (PSA) periodically undertakes audits of the Structural Integrity Management (SIM) functions of the operators of facilities within the Norwegian offshore jurisdiction; typically one or two audits of reasonable detail are undertaken each year, but in addition PSA have also tried a series of mini-audits based purely on interviews without examination of evidence. In many cases certain aspects of the SIM cause the auditors some concern and there is a degree of consistency about those aspects of SIM causing such concern, and o
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Bruening, Robert J., Robert D. Saunders, William F. Barnard, and Frank F. McElroy. "A Reference UV-B Spectroradiometer For Comparison And Auditing of Field Monitoring Instruments." In Optical Remote Sensing of the Atmosphere. Optica Publishing Group, 1990. http://dx.doi.org/10.1364/orsa.1990.wd30.

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As part of the Environmental Protection Agency's stratospheric ozone program, the Atmospheric Research and Exposure Assessment Laboratory of the EPA (AREAL) has been given the responsibility of standardizing absolute measurements of incident ultra-violet radiation being obtained by various environmental research activities, both within and outside of EPA. Of primary interest are quantitative UV radiation flux measurements in the environmentally active wavelength range of 280 to 400 nm, including the UV-B range. Measurements of UV-B radiation are associated with a wide variety of research activ
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Stanković, Predrag. "POUZDANOST FINANSIJSKIH IZVEŠTAJA REVIZORSKIH KUĆA „VELIKE ČETVORKE“ IZ PERSPEKTIVE FORENZIČKOG RAČUNOVODSTVA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.271s.

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The primary need of financial statement users is to have confidence in the accuracy and objectivity of the data presented in the financial statements they analyse and use as a basis for making certain decisions. The extent to which this need is met is largely determined by audit firms, as the primary controllers of the occuracy and objectivity of the data that companies present in their financial statements. In this regard, users rely on the assessments of financial statements provided by auditors and, based on these evaluations, make and implement their business decisions. However, unlike aud
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Uzun Kocamış, Tuğçe, and H. Muhammet Kekeç. "The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01911.

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The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure.&#x0D; E-applications prevent tax evasion and ensu
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Hodgson, Oliver J., Dennis W. J. Keen, and Malcolm Toft. "Findings From 16 Years of Auditing Pipeline Integrity Management Systems." In 2016 11th International Pipeline Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/ipc2016-64397.

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A Pipeline Integrity Management System (PIMS) is a comprehensive, systematic, and integrated set of arrangements implemented by an operator to assess, mitigate, and manage pipeline risk. Over the past 16 years, Penspen have performed over 30 PIMS audits of pipeline operators internationally. This paper presents the collated findings from these audits, and examines the common areas in which operators have fallen short of best practice. The paper concludes with a series of recommendations based on the findings, which can be adopted by operators to improve their PIMS arrangements and practices. P
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