Relevant bibliographies by topics / Auditing – Evaluation

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

Academic literature on the topic 'Auditing – Evaluation'

Author: Grafiati
Published: 4 June 2021
Last updated: 4 February 2022

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Journal articles on the topic "Auditing – Evaluation"

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Zeng, Lei, Yang Xiao, and Hui Chen. "Auditing overhead, auditing adaptation, and benchmark evaluation in Linux." Security and Communication Networks 8, no. 18 (June 4, 2015): 3523–34. http://dx.doi.org/10.1002/sec.1277.

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Srivastava, Rajendra P., Arnold Wright, and Theodore J. Mock. "Multiple hypothesis evaluation in auditing." Accounting & Finance 42, no. 3 (November 2002): 251–77. http://dx.doi.org/10.1111/1467-629x.00077.

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Лосева and N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality." Auditor 3, no. 1 (January 25, 2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.
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Yang, David C. "SECs Electronic Filing System: An Evaluation." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 40. http://dx.doi.org/10.19030/jabr.v6i3.6288.

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This paper discusses the development and functioning of the SEDCs EDGAR system. The considerations for using EDGAR and the future impact of such a revolutionary system on accounting issues and practices such as continuous reporting, continuous auditing and database auditing, etc. are examined.
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Chelimsky, Eleanor. "Comparing and Contrasting Auditing and Evaluation." Evaluation Review 9, no. 4 (August 1985): 483–503. http://dx.doi.org/10.1177/0193841x8500900406.

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Baric, Leo. "Health Promoting Schools Evaluation and Auditing." Journal of the Institute of Health Education 29, no. 4 (January 1991): 114–20. http://dx.doi.org/10.1080/03073289.1991.10805747.

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Chelimsky, Eleanor. "Auditing and evaluation: Whither the relationship?" New Directions for Evaluation 1996, no. 71 (June 1996): 61–67. http://dx.doi.org/10.1002/ev.1043.

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Asare, Stephen K., and W. Robert Knechel. "Termination of information evaluation in auditing." Journal of Behavioral Decision Making 8, no. 1 (March 1995): 21–31. http://dx.doi.org/10.1002/bdm.3960080103.

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Hu, Kuang-Hua, Fu-Hsiang Chen, and Gwo-Hshiung Tzeng. "CPA FIRM’S CLOUD AUDITING PROVIDER FOR PERFORMANCE EVALUATION AND IMPROVEMENT: AN EMPIRICAL CASE OF CHINA." Technological and Economic Development of Economy 24, no. 6 (December 20, 2018): 2338–73. http://dx.doi.org/10.3846/tede.2018.6619.

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While CPA (Certified Public Accountant) firms utilize cloud auditing technologies to generate auditing reports and convey information to their clients in the Internet of Things (IoT) Era, they often cannot determine whether cloud auditing is a secure and effective form of communication with clients. Strategies related to cloud auditing provider evaluation and improvement planning are inherently multiple attribute decision making (MADM) issues and are very important to the auditor industry. To overcome these problems, this paper proposes an evaluation and improvement planning model to be a refe
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Pierre, Jon, B. Guy Peters, and Jenny de Fine Licht. "Is auditing the new evaluation? Can it be? Should it be?" International Journal of Public Sector Management 31, no. 6 (August 13, 2018): 726–39. http://dx.doi.org/10.1108/ijpsm-08-2017-0219.

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Purpose The purpose of this paper is to study the changing relationship between auditing and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a number of advanced democracies have evolved from conventional auditing institutions to becoming increasingly concerned with assisting policy change and administrative reform in the public sector; tasks that are traditionally associated with evaluation. The paper discusses the potential consequences of this development for the SAIs themselves as well as for the audited and reforming institutions and for policy-making. Des
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Dissertations / Theses on the topic "Auditing – Evaluation"

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Collison, J. E. "The Evaluation of health and safety auditing systems." Thesis, Aston University, 1995. http://publications.aston.ac.uk/15296/.

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The specific objective of the research was to evaluate proprietary audit systems. Proprietary audit systems comprise question sets containing approximately 500 questions dealing with selected aspects of health and safety management. Each question is allotted a number of points and an organisation seeks to judge its health and safety performance by the overall score achieved in the audit. Initially it was considered that the evaluation method might involve comparing the proprietary audit scores with other methods of measuring safety performance. However, what appeared to be missing in the first
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Khalifa, Amna Saeed Accounting Australian School of Business UNSW. "Evaluation of alternative idea generation techniques in audit fraud risk assessments." Awarded by:University of New South Wales. School of Accounting, 2007. http://handle.unsw.edu.au/1959.4/31454.

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Recent international regulatory reforms have put more responsibility on auditors for detecting financial statement fraud. The recent changes to international auditing standards make it compulsory for members of the audit team to discuss the susceptibility of an entity to fraudulent misstatements at the audit planning stage. These standards do not stipulate the format of these group discussions, nor provide any explicit guidelines on how to carry out effective discussions. This dissertation reports on two studies that examine different discussion techniques which could lead to a better identifi
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Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.

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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the
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Moroney, Robyn Ann Accounting Australian School of Business UNSW. "An investigation and comparison of the decision-making process used by industry specialist and other auditors." Awarded by:University of New South Wales. Accounting, 2003. http://handle.unsw.edu.au/1959.4/19242.

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Large accounting firms have been structuring their audit divisions along industry lines for some years. Industry specialisation is seen as a means of differentiation between otherwise similar accounting firms. At the individual level industry specialists are identified as being so designated within their firm. They spend a substantial amount of their time auditing clients in that industry. The purpose of this study is to determine what industry specialist auditors do that is different and similar when working on industry-based tasks, one of which they specialise in. Behavioural decision theory
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Scholz, Christian. "Evaluation and categorization of findings according to the Minimum Requirements for the Internal Audit Function of Banks 1/2000 (German Federal Financial Supervisory Authority)." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/70206.

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Thesis (MBA)- Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: The main object of this study project is clause 14 of the circular 1/2000 "Minimum Requirements for the Internal Audit Function of Banks" of the German Federal Financial Supervisory Authority. It requires that banks have a risk management system, a risk-based audit planning and a risk-based audit procedure. These have initiated the transformation process of the internal audit functions from the traditional audit approach, which is past and present orientated, to the risk-based audit approach, which is future oriented. Duri
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Keil, James E. "An evaluation of Company XYZ's use of electronic on-board recorder system for Federal Motor Carrier Safety Administration (FMCSA) regulatory compliance." Menomonie, WI : University of Wisconsin--Stout, 2006. http://www.uwstout.edu/lib/thesis/2006/2006keilj.pdf.

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Ersoy, Yasemin. "An evaluation of the role of external auditing in the accountability of co-operatives in Turkey." Thesis, Cardiff University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251527.

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Moffeit, Katherine S. (Katherine Southerland). "The Effect of Cognitive Style on Auditor Internal Control Evaluation." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331974/.

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The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of intern
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Lilley, Rebbecca Catherine, and n/a. "The development of an occupational health and safety surveillance tool for New Zealand workers." University of Otago. Dunedin School of Medicine, 2007. http://adt.otago.ac.nz./public/adt-NZDU20071011.112802.

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World-wide, working life is undergoing major changes. Established market economies are increasingly characterised by demands for vastly greater market flexibility. New Zealand (NZ) has been no different with rapid changes occurring over the last 2 decades in the organisation of labour, of work and of the work environment. Recent international research suggests that work change significantly impacts upon worker health and safety. Many OECD nations undertake routine cross-sectional surveys to monitor changes in working conditions and environments, assessing the health and safety impact of thes
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Pan, Ye, and 潘燁. "The association between organizational culture and Control Self Assessment: adoption and approach choice." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B38901444.

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Books on the topic "Auditing – Evaluation"

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English, Fenwick W. Curriculum auditing. Lancaster, Pa., U.S.A: Technomic Pub. Co., 1988.

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English, Fenwick W. Curriculum auditing. Lancaster, Pa: Technomic Publishing Co., 1988.

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Network security auditing. Indianapolis, Ind: Cisco Press, 2010.

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B, Breuker Judy, ed. The evaluation and management step: An auditing tool. 2nd ed. St. Louis, Mo: Saunders, 2009.

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Collison, Jane Elizabeth. The Evaluation of health and safety auditing systems. Birmingham: Aston University. Department of Mechanical and Electrical Engineering, 1995.

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Humphrey, Christopher. The audit expectations gap in the United Kingdom. London: Research Board, Institute of Chartered Accountants in England and Wales, 1992.

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Office, General Accounting. U.N. audit and evaluation. Washington, D.C: The Office, 1992.

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United States. General Accounting Office. National Security and International Affairs Division. U.N. audit and evaluation. Washington, D.C: The Office, 1993.

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Office, General Accounting. U.N. audit and evaluation. Washington, D.C: The Office, 1992.

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A, Mills Charles. The quality audit: A management evaluation tool. Milwaukee: ASQC Quality Press, 1989.

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Book chapters on the topic "Auditing – Evaluation"

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Huang, Zhuoqun, Ronald L. Rivest, Philip B. Stark, Vanessa J. Teague, and Damjan Vukcevic. "A Unified Evaluation of Two-Candidate Ballot-Polling Election Auditing Methods." In Electronic Voting, 112–28. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-60347-2_8.

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Cevahir, Arzu, and Kıymet Tunca Çalıyurt. "Evaluation and Rating of Corporate Governance and Internal Auditing in Turkish Public Companies." In Ethics and Sustainability in Accounting and Finance, Volume II, 235–52. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1928-4_14.

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Milad, Isam. "An Evaluation of Voluntary Disclosure Level of Listed Banks in Borsa Istanbul During the Period from 2013 to 2017." In Auditing Ecosystem and Strategic Accounting in the Digital Era, 253–85. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72628-7_12.

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van Dijk, J. C., and Paul Williams. "Recording, Evaluating and Testing Controls." In Expert Systems in Auditing, 102–12. London: Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-12474-9_12.

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Mansoor, Nasir, Thomas Rudhof-Seibert, and Miriam Saage-Maaß. "Pakistan’s “Industrial 9/11”: Transnational Rights-Based Activism in the Garment Industry and Creating Space for Future Global Struggles." In Interdisciplinary Studies in Human Rights, 107–20. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73835-8_6.

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AbstractThis chapter is based on an internal evaluation of the of the 2012–2019 cooperation between the Pakistani National Trade Union Federation (NTUF), the German humanitarian organisation medico international, and the Berlin-based European Center for Constitutional and Human Rights (ECCHR). Written from a first-person perspective by three members of these organisations, it offers invaluable insights into the internal coordination and strategic deliberations of the partners’ evolving transnational efforts to hold the German retail company KiK and Italian social auditing firm RINA to account on behalf of the survivors and victims’ families of the 2012 Ali Enterprises factory fire. The authors elaborate on the multi-dimensional effects and aftermath of the Ali Enterprises tragedy, and recount the lessons learned from their different perspectives as trade unionists, activists, and lawyers based in both Pakistan and Germany. On this basis, the chapter then maps additional possible avenues for supporting the transnational struggles of workers around the globe. All in all, it offers rich insights into the experiences and complex debates ongoing amongst the authors and their organisations on how to develop common positions and further enhance their mutual understanding in order to collectively imagine and work towards transformative political goals.
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Ham, Christopher. "Auditing and Evaluating Health Policy and the NHS." In Health Policy in Britain, 233–65. London: Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-137-01397-2_11.

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Bukhsh, Faiza Allah, and Hans Weigand. "Evaluating the Application of Service-Oriented Auditing in the B2G Domain: A Case Study." In Lecture Notes in Business Information Processing, 281–95. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-24511-4_22.

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Lambrechts, Wim, and Kim Ceulemans. "Sustainability Assessment in Higher Education: Evaluating the use of the Auditing Instrument for Sustainability in Higher Education (AISHE) in Belgium." In Sustainability Assessment Tools in Higher Education Institutions, 157–74. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02375-5_9.

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Dufresne, Aude, Odile Martial, and Christophe Ramstein. "Multimodal User Interface System for Blind and “Visually Occupied” users: Ergonomic Evaluation of the Haptic and Auditive Dimensions." In IFIP Advances in Information and Communication Technology, 163–68. Boston, MA: Springer US, 1995. http://dx.doi.org/10.1007/978-1-5041-2896-4_27.

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"Auditing the Brandsphere." In From Brand Vision to Brand Evaluation, 223–65. Routledge, 2010. http://dx.doi.org/10.4324/9780080966649-15.

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Conference papers on the topic "Auditing – Evaluation"

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Khanji, Salam Ismail Rasheed, Asad Masood Khattak, and Hakim Hacid. "Database auditing and forensics: Exploration and evaluation." In 2015 IEEE/ACS 12th International Conference of Computer Systems and Applications (AICCSA). IEEE, 2015. http://dx.doi.org/10.1109/aiccsa.2015.7507093.

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Biedma López, Estíbaliz, Nieves Gómez Aguilar, and Juan Manuel Piñero Lopez. "RETHINKING EVALUATION IN DISTANCE LEARNING OF AUDITING." In 13th annual International Conference of Education, Research and Innovation. IATED, 2020. http://dx.doi.org/10.21125/iceri.2020.0615.

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Roubtsova, Ella, and Niels Wiersma. "A Practical Extension of Frameworks for Auditing with Process Mining." In 13th International Conference on Evaluation of Novel Approaches to Software Engineering. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0006798904060415.

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Ravindran, Kaliappa. "QoS Auditing for Evaluation of SLA in Cloud-based Distributed Services." In 2013 IEEE World Congress on Services (SERVICES). IEEE, 2013. http://dx.doi.org/10.1109/services.2013.74.

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Epstein, Ziv, Blakeley H. Payne, Judy Hanwen Shen, Casey Jisoo Hong, Bjarke Felbo, Abhimanyu Dubey, Matthew Groh, Nick Obradovich, Manuel Cebrian, and Iyad Rahwan. "TuringBox: An Experimental Platform for the Evaluation of AI Systems." In Twenty-Seventh International Joint Conference on Artificial Intelligence {IJCAI-18}. California: International Joint Conferences on Artificial Intelligence Organization, 2018. http://dx.doi.org/10.24963/ijcai.2018/851.

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We introduce TuringBox, a platform to democratize the study of AI. On one side of the platform, AI contributors upload existing and novel algorithms to be studied scientifically by others. On the other side, AI examiners develop and post machine intelligence tasks to evaluate and characterize the outputs of algorithms. We outline the architecture of such a platform, and describe two interactive case studies of algorithmic auditing on the platform.
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Srisomboon, Kanabadee, Kumthorn Malathum, Sumawadee Skuntaniyom, Jatepiya Duangthongkham, and Nattapong Phanthuna. "Hand Hygiene Auditing Algorithm using Image Processing for Hand Hygiene Evaluation Machine." In 2019 16th International Conference on Electrical Engineering/Electronics, Computer, Telecommunications and Information Technology (ECTI-CON). IEEE, 2019. http://dx.doi.org/10.1109/ecti-con47248.2019.8955358.

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Waheed, Bushra, Brodie Couch, Gouri Bhuyan, Hassan Iqbal, and Eddie Lee. "Compliance Oversight of Operators’ Integrity Management Program for Pipelines: A Risk Based Evaluation Approach Incorporating Safety Culture." In 2018 12th International Pipeline Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/ipc2018-78240.

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Integrity Management Program (IMP) is a systematic and documented program for assuring asset integrity throughout the full life cycle of an asset. To ensure safe and reliable operation, the British Columbia Oil and Gas Commission (Commission) has been requiring its licensed pipeline operators through its regulations to develop and implement pipeline integrity management programs (IMPs) in accordance with Canadian Industry Standard CSA Z662. The auditing process, the collated results and findings from the IMP audit years (2011–15) were published in IPC 2016-64161[1]. Since 2016, the Commission
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Bukhsh, Faiza Allah, and Hans Weigand. "Compliance Checking of Shipment Request by Utilizing Process Mining Concepts: An Evaluation of Smart Auditing Framework." In 2017 International Conference on Frontiers of Information Technology (FIT). IEEE, 2017. http://dx.doi.org/10.1109/fit.2017.00049.

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Aslam, Mudassar, Christian Gehrmann, and Mats Björkman. "Continuous security evaluation and auditing of remote platforms by combining trusted computing and security automation techniques." In the 6th International Conference. New York, New York, USA: ACM Press, 2013. http://dx.doi.org/10.1145/2523514.2523537.

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Liu, Qian. "Accounting Auditing And Evaluation Of Colleges And Universities Taking Account Of Operation Cost Accounting Matrix Algorithm." In 2020 International Conference on Virtual Reality and Intelligent Systems (ICVRIS). IEEE, 2020. http://dx.doi.org/10.1109/icvris51417.2020.00217.

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