Academic literature on the topic 'Auditor's Office'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Auditor's Office.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Auditor's Office"

1

Paramita, Pradnya, and I. Ketut Suryanawa. "Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting." E-Jurnal Akuntansi 30, no. 6 (June 26, 2020): 1369. http://dx.doi.org/10.24843/eja.2020.v30.i06.p03.

Full text
Abstract:
The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting. Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.
APA, Harvard, Vancouver, ISO, and other styles
2

Limbong, Christine Octo Debora, and I. Dewa Nyoman Badera. "Tekanan Anggaran Waktu Memoderasi Pengaruh Role Stres Terhadap Perilaku Disfungsional Auditor." E-Jurnal Akuntansi 30, no. 3 (March 14, 2020): 733. http://dx.doi.org/10.24843/eja.2020.v30.i03.p15.

Full text
Abstract:
The purpose of this study is to analyze the time budget pressure moderate the influence of the role of stress on the auditor's dysfunctional behavior (Study at PT Bank BNI Denpasar Regional Office). This research was conducted in all thirty-two offices of PT Bank BNI Denpasar Regional Officein the Bali Region in 2019 by making 68 auditors as samples using the saturated sample method. Data collection is done by distributing questionnaires, tested through regression analysis moderation (MRA) techniques. Based on the analysis, the role stress variable has a significant positive effect on the dysfunctional behavior of auditors at PT Bank BNI Denpasar Regional Office. Time budget pressure has a significant positive effect on the auditor's dysfunctional behavior at PT Bank BNI Denpasar Regional Office. Time budget pressure moderates the influence of role stress on the auditor's dysfunctional behavior at PT Bank BNI Denpasar Regional Office. Keywords: Role Stress; Time Budget Pressure; Auditor's Dysfunctional Behavior.
APA, Harvard, Vancouver, ISO, and other styles
3

Hermawan Prasetya, Hardi, and Dodik Ariyanto. "Pengaruh Stress Kerja Dan Emotional Intelligence Terhadap Turnover Intention Internal Auditor." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 356. http://dx.doi.org/10.24843/eja.2019.v29.i01.p23.

Full text
Abstract:
The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research respondents were 107. Complementary techniques with saturated sample methods. Data collection was carried out by distributing questionnaires and returning data as many as 96 auditors. Data was tested by multiple linear regression analysis techniques. Based on the results of the analysis, the work stress variable has a significant effect on the auditor's internal turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.000 <0.05, H1 is accepted. Emotional intelligence has a significant effect on internal auditor turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.004 <0.05, H1 is accepted. Keywords : Stress Of Work; Emotional Intelligence; Turnover Intention.
APA, Harvard, Vancouver, ISO, and other styles
4

Choi, Jong-Hag, Jeong-Bon Kim, Annie A. Qiu, and Yoonseok Zang. "Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?" AUDITING: A Journal of Practice & Theory 31, no. 2 (February 1, 2012): 43–72. http://dx.doi.org/10.2308/ajpt-10241.

Full text
Abstract:
SUMMARY Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local auditor (1) if the auditor's practicing office is located in the same metropolitan statistical area (MSA) as the client's headquarters, and (2) if the geographic distance between the two cities where the auditor's practicing office and the client's headquarters are located is within 100 kilometers, or they are in the same MSA. As predicted, our empirical results are consistent with local auditors providing higher-quality audit services than non-local auditors. In addition, as predicted, this quality difference is weakened for diversified clients with more operating or geographic segments. The results are robust to a variety of sensitivity checks. Overall, our evidence suggests that informational advantages associated with local audits enable auditors to better constrain management's biased earnings reporting, with greater advantages for less diversified clients. JEL Classification: M42.
APA, Harvard, Vancouver, ISO, and other styles
5

Sanjaya, I. Nyoman Wirada, and I. Dewa Gede Dharma Suputra. "Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor." E-Jurnal Akuntansi 29, no. 2 (November 25, 2019): 869. http://dx.doi.org/10.24843/eja.2019.v29.i02.p28.

Full text
Abstract:
The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. Keywords : Auditor's Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.
APA, Harvard, Vancouver, ISO, and other styles
6

Utami Magister Akuntansi Pascasarjana, U, Nur Muchlisiah. "PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN." Bongaya Journal for Research in Accounting (BJRA) 2, no. 2 (October 18, 2019): 39–48. http://dx.doi.org/10.37888/bjra.v2i2.193.

Full text
Abstract:
This research was conducted by aiming to determine the effect ofwhistleblowing systems, auditor capabilities, auditor professional skepticism andindependence of fraud detection. This study uses primary data using a questionnaire of33 auditors as a sample of all auditor numbers as many as 48 auditors working at theInspectorate Office of South Sulawesi Province. Data analysis using multiple regressionwith the help of SPSS software. The results of this study indicate that: (1) Whistleblowingsystems have a positive and significant effect on fraud detection: (2) The auditor's abilityhas a positive and significant effect on fraud detection: (3) The auditor's professionalskepticism has a positive and significant effect on fraud detection: (4) Independencepositive and significant effect on fraud detection.
APA, Harvard, Vancouver, ISO, and other styles
7

Iryani, Lia Dahlia. "The Effect of Competence, Independence, and Professional Auditors to Audit Quality." JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) 1, no. 1 (September 1, 2017): 1–4. http://dx.doi.org/10.33751/jhss.v1i1.363.

Full text
Abstract:
Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.
APA, Harvard, Vancouver, ISO, and other styles
8

Putra, I. Gede Bandar Wira, and I. Putu Sudana. "Effect of auditor's role conflict on auditor’s stress with core self-evaluations as moderators." International research journal of management, IT and social sciences 6, no. 4 (July 8, 2019): 147–55. http://dx.doi.org/10.21744/irjmis.v6n4.669.

Full text
Abstract:
The purpose of this study was to provide empirical evidence of the effect of core self-evaluations on the relationship between auditor's role conflict and auditor’s stress. 82 auditors who work in a Public Accountant Office registered in the Province of Bali are used as a population by using purposive sampling in accordance with established criteria. The data analysis technique used was moderated regression analysis. The results showed that auditor’s role conflict had a positive effect on auditor’s stress and showed that core self-evaluations weakened the influence of auditor’s role conflict on auditor’s stress. The results of this study can be taken into consideration for the Public Accountant Firm to use personality tests in the auditor's career selection and development process and provide empirical evidence for the model of stress theory.
APA, Harvard, Vancouver, ISO, and other styles
9

Hirsch, Rina M. "The Effect of Spatial Distance and Domain Knowledge Distinctiveness on Auditor Reliance on IT Specialists." Journal of Information Systems 34, no. 1 (June 14, 2019): 81–103. http://dx.doi.org/10.2308/isys-52456.

Full text
Abstract:
ABSTRACT Due to limitations in IT expertise, auditors frequently rely upon IT specialists during audit engagements. Does social similarity between the auditor and an IT specialist induce social biases that affect the auditor's reliance on the specialist? Using an experiment with 60 auditors, I examine how financial auditors' reliance on IT specialists is affected by two dimensions of social similarity: the IT specialist's spatial distance (in-house office location versus sourcing from another office) and domain knowledge distinctiveness (distinct versus overlapping) relative to financial auditors. My findings provide evidence of a possible boundary condition to the widely accepted social identity theory by documenting the interaction of two dimensions of social similarity on auditor behavior. Specifically, when IT specialists possess distinct (overlapping) domain knowledge, auditors place greater (similar) reliance on out-of-office specialists relative to in-house specialists.
APA, Harvard, Vancouver, ISO, and other styles
10

Sarboini, Rahmah Yulianti, and Rahma Try Fajri. "Pengaruh Kompetensi, Komitmen dan Etika Auditor Terhadap Kinerja Auditor Internal pada Kantor Inspektorat Aceh." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 8, no. 2 (November 30, 2022): 125–34. http://dx.doi.org/10.35870/jemsi.v8i2.836.

Full text
Abstract:
This study aims to determine the effect of auditor competence, commitment and ethics on the performance of internal auditors at the Aceh Inspectorate Office, either simultaneously or partially. The population in this study are auditors who work at the Aceh Inspectorate Office. Total population of 47 people. The sampling method used is the Census because it involves the entire population as research respondents. The samples taken in this study were 47 people. The data used in this study is multiple linear regression. The results of the study show that auditor competence, commitment and ethics simultaneously influence the performance of internal auditors at the Aceh Inspectorate Office. The correlation coefficient (R) = 0.779 which indicates that the degree of relationship (correlation) between the independent variables and the dependent variable is 77.9%. This means that the performance of internal auditors at the Aceh Inspectorate Office is very closely related to the factors of education, training, years of service and the R2 coefficient value is obtained by a value of 0.580 which means it influences the auditor's performance at the Aceh Inspectorate Office. While the partial results of the study also reveal that auditor competence, commitment and ethics affect the performance of internal auditors at the Aceh Inspectorate Office, this proves that auditor competence, commitment and ethics have an influence on auditor performance at the Aceh Inspectorate Office.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Auditor's Office"

1

Reynolds, John Kenneth. "The impact of objectivity on the auditors reporting decisions : an office-level analysis /." free to MU campus, to others for purchase, 1999. http://wwwlib.umi.com/cr/mo/fullcit?p9953890.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

O'Donnell, William J. "Auditors in marriage tribunals guidelines for canonical education /." Theological Research Exchange Network (TREN), 2005. http://www.tren.com.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

AlHusaini, Walid A. A. "The Kuwait Investment Office (KIO) scandal : a study of auditing and audit expectations in an international context." Thesis, University of Sheffield, 2000. http://etheses.whiterose.ac.uk/6032/.

Full text
Abstract:
Auditing has grown substantially in recent times, expanding into different parts of the world through a network of international audit firms (dominated mainly by the Big Six or more recently the Big Five). The growth of auditing and audit firms has not been hindered significantly by consistent criticism, doubts and debates about the value of the auditing function and what it can deliver in countries with long established audit traditions. Much of such criticism and debates usually surface in the aftermath of major financial scandals and corporate collapses and have increasingly been captured of the term of the "audit expectation gap" -a phrase referring to the difference between what auditors perceive as their duty and what the users of financial statements expect from auditors. Research has examined the main elements of the audit expectations gap, including the nature of assurance, audit reporting, auditor independence and regulation/liability of auditors. Few research studies, however have focused on examining the audit function through a case study of a major financial scandal. Even fewer studies have paid attention or researched the audit function in non- Anglo-American contexts. This is the primary aim of the thesis. To explore such a research area, this study uses the scandal that surrounded Grupo Torras, the Kuwait Investment Office's (KIO) investment holding group in Spain. The collapse of the group in 1992 offers the opportunity to examine auditing in Spain, a country with notably high expectations of auditing in recent times, and Kuwait, a developing country recently having returned to democracy. The issue of the audit expectations gap in Kuwait is also explored using a questionnaire survey of the views of auditors, directors and users in Kuwait. Such survey represents the first comprehensive survey of auditing expectations in the Gulf region - an increasingly significant economic area given the growth in oil revenues. The case study reveals different response to the scandal. In Spain, criticism and debates started to surface immediately after the scandal while in Kuwait no major criticism or debate about the audit function has taken place. The case study shows how auditing was unable to cope in a complicated financial and political environment, where senior powerful managers, were involved in mismanagement and fraud. Despite the limitations of the auditing function in practice, the questionnaire survey shows only a limited audit expectations gap in Kuwait and considerable degree of satisfaction among people in Kuwait with auditing. This shows that the image of auditing is mostly based on perception rather than on its ability to perform in practice and raises a range of important issues for the future, especially giving the growing doubts about the uniform nature of auditing service provided by "multinational" audit firms.
APA, Harvard, Vancouver, ISO, and other styles
4

Cardoso, Grasiele Oliveira Alves. "Aplicação do lean office no processo de auditoria de um organismo de certificação aeroespacial." Instituto Tecnológico de Aeronáutica, 2014. http://www.bd.bibl.ita.br/tde_busca/arquivo.php?codArquivo=3044.

Full text
Abstract:
O presente trabalho apresenta uma aplicação do Lean Office no processo de auditoria de certificação de um Organismo de Certificação de Sistema da Qualidade (OCS) aeroespacial, com o objetivo de mapear e identificar oportunidades de melhoria no processo. Para a aplicação do Lean Office, foi realizada uma pesquisa-ação na qual foram implementados os passos de 1 a 8 que são propostos por Tapping e Shuker, no livro "Lean Office: gerenciamento do fluxo de valor para áreas administrativas - 8 passos para planejar, mapear e sustentar melhorias lean nas áreas administrativas". Com a aplicação do Lean Office, pode-se constatar que é possível mapear e aprimorar um processo, cujo foco é a prestação de serviços, por meio da eliminação de etapas que não agregam valor e redução do Lead Time. Sendo assim, verificou-se que a implementação do Lean Office no processo de auditoria de certificação de um OCS possibilitou o mapeamento do fluxo de valor desse processo e a verificação de desperdícios que levaram a identificação de oportunidades de melhoria, o que determina o alcance do objetivo desta pesquisa.
APA, Harvard, Vancouver, ISO, and other styles
5

Juneja, Parminder K. "Auditory distractions in open office settings: a multi attribute utility approach to workspace decision making." Diss., Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34771.

Full text
Abstract:
In open office settings, auditory distractions coming from surrounding work environment are shown to be a considerable source of indirect costs to an organization, such as performance costs, behavioral costs, and healthcare costs, to name a few. These costs are substantial to affect the net productivity of an organization, where productivity is equal to revenue minus the costs. This research argues that the costs of auditory distractions should be estimated when evaluating the value of a workspace for an organization. However, since organizational decisions are generally guided by cost-benefit analysis and a precise dollar figure cannot be attached to the stated indirect costs because these are subjective in nature; therefore, these are generally ignored. Costs that are critical to sustainability and development of a business and the fact that cost-benefit approach is no longer appropriate for these decisions, a more robust decision-based approach to workspace selection is proposed. Decision-based approach is seen as an organized approach to select between workspace options under uncertainty and risk wherein the selected workspace is maximized in terms of some expected utility. Here utility is defined as the measurement of strength or intensity of a person's preferences. Decision-based approach include consideration of a multitude of environmental decision variables, objective or subjective, in a single equation and processing of the same in a limited amount of time with rationality and consistency. A multi-attribute workspace choice utility decision model is developed with the intent to facilitate systematic understanding and analysis of workspace alternatives for an organization. This research shows how the decision-making approach to workspace selection simplifies the problem by providing a structure that is easily comprehensible, and allows simultaneous processing of both, qualitative and quantitative conflicting objectives, through a single decision-making model. In doing so, this research firmly establishes the importance of workspace's adaptability to auditory distractions for office workers, particularly knowledge workers, who are constantly undertaking a range of complex tasks. The study holistically and systematically addresses the fundamental issue prevalent in state-of-the-art North American open plan office settings of substantiality of two extremely contrasting requirements, concentration and collaboration, in the same workspace and work environment at a given time.
APA, Harvard, Vancouver, ISO, and other styles
6

Ahmad, Maslina Binti. "Auditor independence in Malaysia : the perceptions of loan officers and professional investors." Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/47567/.

Full text
Abstract:
The current study examined several issues regarding auditor independence from the perspective of an emerging market such as Malaysia. A spate of ‘mini-Enrons’ in 2007 and 2008 has raised questions of investor confidence in the financial system specifically the national stock market. These scandals involving listed companies have highlighted concerns of regulators and other interested parties relating to threats to auditor independence. Factors affecting the ability of auditors to remain independent include long audit tenure, financial dependence on a single audit client, non-audit services provided to audit clients, ex-auditor employment with an audit client and the existence of audit committees. It is therefore timely to examine the importance of auditor independence in the provision of reliable and credible financial information. The current study uses a questionnaire survey to examine users’ (bank loan officers and professional investors) perceptions of the impact of the various factors on auditor independence. The results of the study revealed that Malaysian users of financial statements have serious concerns about the threats to auditor independence. The results also reveal that audit committees are perceived as the main safeguard for auditor independence. In general, both groups of respondents agreed that the current regulations for auditors, as set down by the Malaysian Institute of Accountants’ By-Laws, were sufficient to safeguard auditor independence. However, there are mechanisms that the financial statement users believed should be implemented that could provide greater protection for their investment. For example, the loan officers in this study seemed to prefer mandatory audit firm rotation to partner rotation. Further investigation indicated that differences existed in perceptions across the examined demographic and background variables. The results of the study also suggest that Malaysian loan officers and professional investors still have faith in the auditing profession and this is reflected in their belief that audited financial statements are important for them to make lending and investing decisions.
APA, Harvard, Vancouver, ISO, and other styles
7

Khumalo, Mildred Tariro. "An investigation of the efficacy of the Office of the Auditor-General in ensuring public financial accountability in the Gauteng Province." Thesis, University of Fort Hare, 2007. http://hdl.handle.net/10353/283.

Full text
Abstract:
Increasing accountability is a key element in a wide variety of governance reforms, from national level, public sector restructuring, to anti corruption campaigns and to centralise service delivery at local levels. (Van Wyk, 2002:311). Financial accountability has a major effect on performance issues, and these two combined have implications on democratic accountability. It is obviously a fact that when public officials become accountable, this will have a positive effect on service delivery. The introduction of the Public Finance Management Act (PFMA) 1999 (Act 1 of 1999) as amended by Act 29 of 1999 adopts an approach to financial management, which emphasises the need for accountability of results by focusing on output and responsibility rather than the rule driven approach of the previous Exchequer Acts. One quickly realises that the PFMA aims to regulate financial management at both National and Provincial levels of government. It directs attention at revenue, expenditure, assets and liabilities and aims to see that these are managed efficiently and effectively. Public finance accountability is increasingly becoming important in the public sector. One means of effecting accountability is through auditing. For this reason the Office of the Auditor -General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate effective accountability through auditing. The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘watchdog’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring effective public financial management and accountability within state departments so as to improve service delivery.
APA, Harvard, Vancouver, ISO, and other styles
8

Santos, Adair Loredo dos. "Democracia, controle e corrupção: o caso da “Máfia dos Auditores Fiscais” na cidade de São Paulo: 2013." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21711.

Full text
Abstract:
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-11T12:41:18Z No. of bitstreams: 1 Adair Loredo dos Santos.pdf: 1125875 bytes, checksum: 1d3818285716300d123b1f56dd164d7b (MD5)
Made available in DSpace on 2018-12-11T12:41:18Z (GMT). No. of bitstreams: 1 Adair Loredo dos Santos.pdf: 1125875 bytes, checksum: 1d3818285716300d123b1f56dd164d7b (MD5) Previous issue date: 2018-10-29
In this study, the administrations of mayors of Gilberto Kassab and Fernando Haddad were analyzed with the intention of demonstrating the performance of democratic controls in the fight against corruption, as well as the practices in the public policy of the city of Sao Paulo during the period of their administrations. As a result, the case known as the "Audit Tax Mafia" was analyzed, which shows the State's fragility in containing, restraining, and extirpating these criminal organizations located within its core. It also emphasizes the importance of administrative actions and decisions aimed at interfering in partisan and personal political interests, or as reinforcers of practices of corruption and disorder. The study demonstrates that the institutional apparatus, which should exercise the function of control, suffers numerous negative interferences and, to a large extent, treats the cases superficially and without the rigor that a realignment of paths would require, as well as in the sphere of Justice. As a result, corruption becomes "institutionalized" and becomes a part of the current politicaladministrative system, within a promiscuous correlation between the executive and legislative branches and several other agents, among them lies a section of public officials
Neste estudo foram analisadas as práticas na política pública do município de São Paulo, no período das gestões dos prefeitos Gilberto Kassab e Fernando Haddad, a fim de demonstrar a atuação dos controles democráticos no combate à corrupção. Para isso, analisou-se o caso conhecido como “Máfia dos Auditores Fiscais”, o qual mostra a fragilidade do Estado em conter, coibir e em extirpar essas organizações criminosas instaladas em seu cerne. Além de ressaltar a importância de ações e decisões administrativas voltadas para a ingerência de interesses políticos partidários e pessoais, ou como reforçadores de práticas de corrupção e de desmandos. O estudo demonstra que o aparato institucional, que deveria exercer a função de controladoria, sofre inúmeras interferências negativas e, em grande parte, trata os casos de maneira superficial e sem o rigor que uma correção de rota exigiria, inclusive na esfera da Justiça. Com isso, a corrupção acaba “institucionalizada” e como parte do sistema políticoadministrativo vigente, numa correlação promíscua entre os poderes executivo, legislativo e diversos outros agentes, dentre eles, uma parte de funcionários públicos
APA, Harvard, Vancouver, ISO, and other styles
9

Bentley, Alexander Simon Jeremy. "An offline multi-class auditory P300 brain-computer interface using principal and independent component analysis." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10127.

Full text
Abstract:
This thesis investigated a multi-class auditory P300 BCI as a step towards FES applicability. A multi-class P300 paradigm approach provides degrees-of-freedom in operating an FES device over the traditional P300 paradigm. Accuracy in classification of target P300s contributes to the paradigm's applicability in a 'real' environment. The computational effectiveness of the paradigm can be enhanced through signal processing prior to classification. A combination of principal component analysis (PCA) and independent component analysis (ICA), together with a method of enhancing the P300 properties through temporal and spatial manipulation are investigated as a means of improving classification accuracy. The combination of these techniques and the use of a multi-class P300 paradigm presents a different approach as a step towards FES applicability in an auditory BCI.
APA, Harvard, Vancouver, ISO, and other styles
10

Madsen, Pierre. "Commercial Loan Officers and the Audit Expectation Gap." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202335.

Full text
Abstract:
The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. In addition, this thesis also asks the question ifeducation is a mean to reduce commercial loan officers’ audit expectation gap. A questionnaire containing seven-point Likert scales with bipolar adjectival statements wassent to auditors and commercial loan officers. The respondents were asked to choose anumber from the scale which identified their level of agreement to either one of thestatements. The results revealed substantial evidence of an audit expectation gap particularly on issuesconcerning auditors’ responsibilities in fraud detection and prevention. Education oncommercial loan officers could reduce the audit expectation gap.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Auditor's Office"

1

Slack, S. E. The Accountant and auditor's guide to the Microsoft office system. Rollinsford, NH: Agility Press, 2005.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Montana. Legislature. Legislative Audit Division. State Auditor's Office financial-compliance audit for the two fiscal years ended ... Helena, Mont: The Division, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Montana. Legislature. Office of the Legislative Auditor. State Auditor's Office financial-compliance audit for the two fiscal years ended ... Helena, Mont: The Office, 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Massachusetts. Dept. of the State Auditor. Independent State Auditor's report on certain activities of the Executive Office of Elder Affairs. Boston: Commonwealth of Massachusetts, Auditor of the Commonwealth, 2002.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Minnesota. Legislature. Office of the Legislative Auditor. Financial Audits Division., ed. Minneapolis Employees Retirement Fund special review: Oversight by MERF board and State Auditor's Office. Saint Paul, MN: Financial Audit Division, Office of the Legislative Auditor, State of Minnesota, 1994.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Vermont. Office of the State Auditor. Office of the State Auditor's review of the Department of Finance and Management's implementation of Project VISION. [Montpelier, VT] (132 State Street, Montpelier, 05633-5101): State of Vermont, Office of the State Auditor, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Auditor, Massachusetts Dept of the State. Office of the State Auditor's report on the examination of information technology-related controls at the Massachusetts Office on Disability, July 1, 2000 to September 2, 2003. Boston: Commonwealth of Massachusetts, Auditor of the Commonwealth, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Massachusetts. Dept. of the State Auditor., ed. State auditor's report of the activities of the Executive Office of Energy Resources, July 1, 1987 to June 30, 1988. Boston: Commonwealth of Massachusetts, Auditor of the Commonwealth, 1989.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Massachusetts. Dept. of the State Auditor. State auditor's interim report on certain activities relating to the Executive Office of Economic Affairs and the Massachusetts Office of Travel and Tourism, July 1, 1987 to June 30, 1989. Boston: Commonwealth of Massachusetts, Auditor of the Commonwealth, 1989.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Auditor's Office"

1

de Korte, Elsbeth, Lottie Kuijt-Evers, and Peter Vink. "Effects of the Office Environment on Health and Productivity 1: Auditory and Visual Distraction." In Ergonomics and Health Aspects of Work with Computers, 26–33. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-73333-1_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

French, Derek. "17. Company officers, secretary and auditor." In Mayson, French & Ryan on Company Law, 519–42. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198841517.003.0017.

Full text
Abstract:
This chapter focuses on company officers (secretaries, auditors and managers), with emphasis on their responsibilities and liabilities under the Companies Act 2006 (CA 2006) and the appropriate sanctions for breach of its requirements. It first considers who, in general terms, is an ‘officer’ or ‘manager’ of a company for the purposes of criminal or fiduciary liability. Then it deals with the appointment and qualifications of secretaries and the appointment and reappointment of auditors. There is discussion of auditors’ remuneration, integrity and independence, the required contents of an auditor’s report and an auditor’s investigative powers. There is analysis of an auditor’s liability in contract and tort for negligence in carrying out the audit and negligent misstatement in an auditor’s report. The chapter cites relevant legislation, including CA 2006 and UK Corporate Governance Code, and considers two particularly significant cases: Caparo Industries plc v Dickman [1990] 2 AC 605 and Stone and Rolls Ltd v Moore Stephens [2009] UKHL 39, [2009] AC 1391.
APA, Harvard, Vancouver, ISO, and other styles
3

French, Derek. "17. Company officers, secretary and auditor." In Mayson, French & Ryan on Company Law, 515–38. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198870029.003.0017.

Full text
Abstract:
This chapter focuses on company officers (secretaries, auditors and managers), with emphasis on their responsibilities and liabilities under the Companies Act 2006 (CA 2006) and the appropriate sanctions for breach of its requirements. It first considers who, in general terms, is an ‘officer’ or ‘manager’ of a company for the purposes of criminal or fiduciary liability. Then it deals with the appointment and qualifications of secretaries and the appointment and reappointment of auditors. There is discussion of auditors’ remuneration, integrity and independence, the required contents of an auditor’s report and an auditor’s investigative powers. There is analysis of an auditor’s liability in contract and tort for negligence in carrying out the audit and negligent misstatement in an auditor’s report. The chapter cites relevant legislation, including CA 2006 and UK Corporate Governance Code, and considers two particularly significant cases: Caparo Industries plc v Dickman [1990] 2 AC 605 and Stone and Rolls Ltd v Moore Stephens [2009] UKHL 39, [2009] AC 1391.
APA, Harvard, Vancouver, ISO, and other styles
4

Tochtermann, Peter. "Auditing of accounts." In Unified Patent Protection in Europe: A Commentary. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198755463.003.0180.

Full text
Abstract:
Pursuant to Art 70 Draft Financial Regulations, two independent and impartial auditors will be appointed (Art 75(1) Draft Financial Regulations). The working group had been of the opinion that one auditor could be sufficient to fulfil the function effectively during the start-up period but eventually decided that two auditors should be appointed for reasons of transparency and proper control. The Budget Committee may appoint a third auditor if it is deemed necessary (Art 70(1) Draft Financial Regulations). The auditors are appointed by the Budget Committee with the CMSs able to propose candidates who will be included in a list from which the auditors will be recruited (Art 70(1) Draft Financial Regulations). The auditors may not have been staff members of the Court in the three years prior to their appointment (Art 70(2) Draft Financial Regulations), must be experienced in auditing, and should preferably have served as auditors in the public administration of a CMS. They should also be fluent in at least one working language of the UPC and able to work in a second language. All three working languages of the UPC have to be represented (Art 70(2) and (3) Draft Financial Regulations). The auditors are appointed for a period of four years and may be reappointed once (Art 70(4) Draft Financial Regulations). They may not take up employment at the Court in the three years following their term of service and will remain in office until a successor has been found to fill their position (Art 70(5) Draft Financial Regulations).
APA, Harvard, Vancouver, ISO, and other styles
5

Adkison, Danny M., and Lisa McNair Palmer. "Executive Department." In The Oklahoma State Constitution, 105–22. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780197514818.003.0009.

Full text
Abstract:
This chapter addresses Article VI of the Oklahoma constitution, which concerns the executive department. Section 1 provides that “the Executive authority of the state shall be vested in a Governor, Lieutenant Governor, Secretary of State, State Auditor and Inspector, Attorney General, State Treasurer, Superintendent of Public Instruction, Commissioner of Labor, Commissioner of Insurance, and other officers provided by law and this Constitution.” While these executive officers may hold meetings outside the state’s capital, they may not set up branch offices in any place other than Oklahoma City. Section 2 states that “the Supreme Executive power shall be vested in a Governor.” Sections 3 and 4 provides for the eligibility of an individual to certain state offices as well as the terms of office and succession, respectively. The chapter then details the provisions for the qualifications, powers, and duties of each of the executive officers. Article VI also includes the provision for the seal of the state (Section 35), which incorporates images from the Five Civilized Tribes along with the seal of Oklahoma Territory.
APA, Harvard, Vancouver, ISO, and other styles
6

Brodowski, Dominik. "Article 110 OLAF and the Court of Auditors." In European Public Prosecutor's Office, 652–54. Nomos Verlagsgesellschaft mbH & Co. KG, 2021. http://dx.doi.org/10.5771/9783845290768-652.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

French, Derek. "17. Corporate officers and promoters." In Mayson, French & Ryan on Company Law. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198797234.003.0017.

Full text
Abstract:
This chapter focuses on company officers (secretaries, auditors and managers) and promoters, with emphasis on their responsibilities and liabilities under the Companies Act 2006 (CA 2006) and the appropriate criminal sanctions for breach of its requirements. It first considers the term ‘officers’ of a company in the context of liability for criminal offences before turning to the appointment and qualifications of secretaries and the appointment and reappointment of auditors. The circumstances under which secretaries, auditors, managers and promoters become criminally liable are also explained. The chapter cites relevant legislation, including CA 2006 and UK Corporate Governance Code, and considers two particularly significant cases: Caparo Industries plc v Dickman [1990] 2 AC 605 and Stone and Rolls Ltd v Moore Stephens [2009] UKHL 39, [2009] AC 1391.
APA, Harvard, Vancouver, ISO, and other styles
8

Laffan, Brigid. "11. The Court of Auditors and the European Anti-Fraud Office: The politics of financial accountability." In Institutions of the European Union. Oxford University Press, 2017. http://dx.doi.org/10.1093/hepl/9780198737414.003.0011.

Full text
Abstract:
This chapter examines the politics of financial accountability in the European Union by focusing on two organizational entities designed to protect its financial interests: the Court of Auditors and the European Anti-Fraud Office (OLAF, from the French Office européen de lutte antifraude). It first provides an overview of the two institutionsʼ origins before discussing their internal structures, powers, and their place in the institutional landscape of the EU. It then considers the institutions in context, with emphasis on their respective roles in financial control and the larger EU system, theories on their establishment and development, and their impact. The chapter concludes by assessing the contributions of OLAF and the Court of Auditors to the growing salience of financial management in the EU.
APA, Harvard, Vancouver, ISO, and other styles
9

Flynn, Leo. "Article 286 TFEU." In The EU Treaties and the Charter of Fundamental Rights. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198759393.003.428.

Full text
Abstract:
Article 247 EC The Members of the Court of Auditors shall be chosen from among persons who belong or have belonged in their respective States to external audit bodies or who are especially qualified for this office. Their independence must be beyond doubt.
APA, Harvard, Vancouver, ISO, and other styles
10

"About the Office of the Auditor General." In Pasquinades in E, 263–72. 2nd ed. University of Ottawa Press, 2022. http://dx.doi.org/10.2307/j.ctv2pwtn1q.21.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Auditor's Office"

1

Wolniak, Radoslaw. "THE PERCEPTION OF ARCHITECTURAL BARRIERS IN SOSNOWIEC MUNICIPIAL OFFICE FROM DISABLE PERSON POINT OF VIEW." In GEOLINKS International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/geolinks2020/b2/v2/37.

Full text
Abstract:
The paper concentrate on problems connected with problems of peoples with disability. The main aims of the paper is to measure the level of quality of service in the case of architectural barriers in municipal offices by peoples in disability. We made following hypothesis: the types of disability significantly affects the perception of quality of services in municipal office regarding architectural barrier. The problem of satisfaction of people with disability in the case of architectural barriers in municipal office in Sosnowiec was analyzed from type of disability point of view. We distinguished five main types of disability in the paper: sensory impairment – a lack, damage or disorder of sensory analysers’ function (this category includes the blind, the visually impaired, the deaf, hard of hearing persons and people with visual and auditory perception disorders); intellectual impairment – mental retardation; social functioning impairment – disorders of neural and emotional balance; communication impairment – hindered verbal contact (speech impediments, autism, stammering); motor impairment – people with motor organ dysfunction. On the basis of that are discussed in this publication the research, we can conclude that the overall assessment of architectural barriers for people with disabilities is as in the case of the Municipal Office in Sosnowiec at an average level. The problems focus mainly on matters of specialized service selected groups of customers with disabilities who require further elaboration. Another type of problem is to issue a limited number of parking spaces for the disabled, but for objective reasons, it will be difficult to solve. Also we can say that the assessment of the architectural barriers by peoples with various types of disability vary significantly. The architectural barriers are the problem especially for people with motor disabilities – those persons are going to municipal office often and because of type of their disability barriers within the office and near the office is the big problem for them. The results are supporting the hypothesis that the type of disability affects perception of architectural barriers by peoples with disabilities.
APA, Harvard, Vancouver, ISO, and other styles
2

Gifford, Toby. "Tuning Into The Task: Sonic Environmental Cues And Mental Task Switching." In The 22nd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2016. http://dx.doi.org/10.21785/icad2016.039.

Full text
Abstract:
This position paper suggests a novel approach to enhancing productivity for professionals whose core business is deep thinking, by manipulation of the sonic environment. Approaching the issue from the perspective of sound-design, it proposes the composition and algorithmic generation of background soundscapes that promote a psychological state of flow [1], and can become mentally associated with particular tasks through exposure, so as to facilitate task switching by switching soundscapes. These background soundscapes are intended to mask distracting clatter, oppressive quiet, and other suboptimal sonic environments frequently encountered in office workplaces. Consequently, I call them active-silences— soundscapes designed to be not heard, although they may be relatively loud. The most commonly used active-silence is white noise, though there are surprisingly diverse other approaches to crafting active-silence. This variety suggests the possibility of training associations that pair distinct active-silences with distinct mental tasks.
APA, Harvard, Vancouver, ISO, and other styles
3

Rambo, Jeffrey D., and Yogendra K. Joshi. "Physical Models in Data Center Airflow Simulations." In ASME 2003 International Mechanical Engineering Congress and Exposition. ASMEDC, 2003. http://dx.doi.org/10.1115/imece2003-41381.

Full text
Abstract:
The trend of increasing functionality of electronics with a reduction in size has caused a rapid increase in the volumetric heat generation of today’s equipment. This problem is compounded by the vertical stacking of such components in tall enclosures, called racks. The organization of these racks into large infrastructure facilities, or data centers, generates enough heat to require a room-level cooling strategy. The total power dissipated in current data centers can be as large as several MW. Since all the heat generated must be removed, a systematic thermal management methodology is required to ensure efficient, reliable and safe operating conditions. The mathematical description of the airflow and heat transfer characteristics involves a range of length scales, all of which are infeasible to approach simultaneously. In this study, a modeling framework for data centers is investigated, with emphasis on the physical models employed in numerical simulations. Computational fluid dynamics (CFD) models are presented to develop a unit cell, or a minimum sized model which is representative of these facilities. A unit cell architecture is a useful design tool for the evaluation of tomorrow’s cooling strategies. A premium on floor space may result in oddly shaped facilities, so a need exists for a common basis of comparison. The flow patterns inside a data center typically fall into the regime of turbulent mixed convection. The choice of turbulence model employed in a Reynolds-averaged Navier-Stokes (RANS) type simulation is examined using a commercial code. Comparisons are made with indoor airflow simulations of office spaces and auditoria because of the similarity of office spaces and auditoria because of the similarity in velocities and length scales. Results shows up to 20% variation in temperature predictions can occur between various commercially-implemented turbulence models.
APA, Harvard, Vancouver, ISO, and other styles
4

Mathew, Marlene, Mert Cetinkaya, and Agnieszka Roginska. "BSoniq: A 3-D EEG Sound Installation." In The 23rd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.001.

Full text
Abstract:
Brain Computer Interface (BCI) methods have received a lot of attention in the past several decades, owing to the exciting possibility of computer-aided communication with the outside world. Most BCIs allow users to control an external entity such as games, prosthetics, musical output etc. or are used for offline medical diagnosis processing. Most BCIs that provide neurofeedback, usually categorize the brainwaves into mental states for the user to interact with. Raw brainwave interaction by the user is not usually a feature that is readily available for a lot of popular BCIs. If there is, the user has to pay for or go through an additional process for raw brain wave data access and interaction. BSoniq is a multi-channel interactive neurofeedback installation which, allows for real-time sonification and visualization of electroencephalogram (EEG) data. This EEG data provides multivariate information about human brain activity. Here, a multivariate event-based sonification is proposed using 3D spatial location to provide cues about these particular events. With BSoniq, users can listen to the various sounds (raw brain waves) emitted from their brain or parts of their brain and perceive their own brainwave activities in a 3D spatialized surrounding giving them a sense that they are inside their own heads.
APA, Harvard, Vancouver, ISO, and other styles
5

Djou, LD Gadi, and Fitri Lukiastuti. "The Influence of Competence and Locus of Control Towards Government Internal Auditors Performance Mediated by Job Satisfaction at Inspectorate Office of Endez Regency." In 1st International Conference on Science, Health, Economics, Education and Technology (ICoSHEET 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/ahsr.k.200723.003.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Animashaun, Aisha, and Gilberto Bernardes. "Noise promotes disengagement in dementia patients during non-invasive neurorehabilitation treatment." In 4th Symposium on Occupational Safety and Health. FEUP, 2021. http://dx.doi.org/10.24840/978-972-752-279-8_0009-0014.

Full text
Abstract:
Introduction:The lack of engagement and the shortage of motivation and drive, also referred to as apathy, negatively impacts the effectiveness and adherence to treatment and the general well-being of people with neurocognitive disorders (NCDs), such as dementia. Methodology:The hypothesis raised states that the engagement of people with dementia during their non-invasive treatments for NCDs is affected by the noisy source levels and negative auditory stimuli present within environmental treatment settings. An online survey was conducted with the study objectives to assess 1) the engagement levels of dementia patients while interacting with others at home versus in therapy facilities, 2) the emotions perceived when interacting with people at home compared to therapy sessions, 3) the perceived loudness of the environment at home versus in therapy facilities, and 4) which source sounds negatively impact the patients at home and during therapy sessions. A purposive sampling (n=62) targeting relatives, friends, and caregivers of dementia patients was conducted via online community forums in the DACH region. Moreover, a recording session was conducted in a psychotherapist’s office to verify the answer tothe questionnaire on the noise sources perceived in therapy facilities. Results and Discussion:The raised hypothesis that disruptive auditory stimuli and noise levels influence the engagement levels of demented individuals during treatment is confirmed as the engagement is affected by the perceived noise disruptions when comparing perceived noise levels and engagement at home to those in treatment facilities.Significant statistical results were found between the lower engagement of demented individuals when interacting with people during therapy sessions compared to higher engagement in-home interactions. Furthermore, negatively perceived sound sources can be found in both therapy facilities and home settings. The noise sound sources identified, such as human voices, household appliances and household noises, while recording inthe psychotherapist’s office align with the questionnaire responses received on this topic. The findings indicate that the perceived heightened noise levels in therapy facilities stand in correlation with the lowered engagement rate perceived during the therapy session compared to the lower noise level and higher engagement encountered when demented individuals interact at home. Conclusion:If the identified noise elements are masked or replaced by other auditory stimuli that promote a soothing soundscape, the original disturbances encountered during therapy and the lack of engagement can possibly be minimized. Further studies need to be conducted in the prototyping of a noise intervention tool to analyze the impact on lack of engagement through noise disturbances.Keywords. Noise, Engagement, Dementia, Therapy, Apathy.INTRODUCTIONNeurocognitive disorders (NCDs) are a steadily rising global public health concern. In 2020, around 50 million people worldwide lived with major NCDs, specifically dementia, with nearly 10 million new cases per year1NCDs can be found in many diseases, including Alzheimer, Parkinson, Huntington, and Creutzfeldt-Jakob (Reith, 2018). The causes of NCDs are typically associated with advanced age. Still, it can occur from incidents such as traumatic brain injuries, infections, thyroid problems, damage to the blood vessels, and other causes (Kane et al., 2017), increasingly affecting a wide range of people and age groups. Successful treatment methods are limited and can be split into two main categories, invasive and non-invasive methods.Invasive treatment methods are surgical procedures, such as Deep Brain Stimulation (DBS), a neurosurgical procedure in which a neurotransmitter is placed in the brain to send electrical 1World Health Organization, Dementia [website] https://www.who.int/news-room/fact-sheets/detail/dementia(accessed 12 April 2021)
APA, Harvard, Vancouver, ISO, and other styles
7

Oleksandr, Osaulenko, Volodymyr Panteleiev, and Yakiv Karchev. "Statistical literacy in Ukraine: problems and developments." In Teaching Statistics in a Data Rich World. International Association for Statistical Education, 2017. http://dx.doi.org/10.52041/srap.17701.

Full text
Abstract:
This poster summarizes the current state of affairs in the Ukrainian system of statistical education and prospects for its development. Ukrainian higher educational institutions teaching economics have trained statistics throughout the study period - both within a general mathematical curriculum (probability theory, mathematical statistics, econometrics, etc.) and as part of vocational training for various economic specialties. Thanks to such features, statistical education is an integral part of training financiers, accountants, auditors, managers, etc. Ukraine has made significant achievements in training specialists in statistics. Lately, ties between higher education institutions and main employers (official statistics and business) have been strengthened, including students' internships in the offices of employers, lectures by leading specialists, and more modern curricula such as ESTP and EMOS. The center for contemporary statistical education of Ukraine is the National Academy of Statistics, Accounting and Audit, whose main mission is the training of highly qualified personnel, primarily for the needs of official statistics, in accordance with international recommendations and educational standards in this field. To implement the program “Learning throughout life”, the Academy has developed training programs for continuous statistical education (retraining and second higher education), popularization of the profession, and a statistical literacy manual for general education schools. The Government of Ukraine has also initiated the creation of a International Statistical Institute for the countries of Eastern Europe, the Caucasus and Central Asia, on the basis of the Academy, as another training center.
APA, Harvard, Vancouver, ISO, and other styles
8

Bentley, Alexander S. J., Colin M. Andrew, and Lester R. John. "An offline auditory P300 brain-computer interface using principal and independent component analysis techniques for functional electrical stimulation application." In 2008 30th Annual International Conference of the IEEE Engineering in Medicine and Biology Society. IEEE, 2008. http://dx.doi.org/10.1109/iembs.2008.4650252.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Clark, William H. "The Development of Nomographs Into Mathematical Functions." In ASME 1996 Design Engineering Technical Conferences and Computers in Engineering Conference. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/96-detc/cie-1358.

Full text
Abstract:
Abstract This study was initiated to develop a quick, accurate evaluation of the energy usage and demand of hospitals. The computer programs that were available to facilitate such energy studies required more time, accuracy and data than was available in the project scope (i.e. an industrial type of overall energy audit) to perform a long-term energy analysis. The thoroughness required of a comprehensive study of such a complex facility could not, however, be sacrificed for the sake of a quick, expedient solution. A compromise solution that is both accurate and quick was found in the series of nomographs produced by an exhaustive study by the Federal Programs Office of the U.S. Department of Energy. This report, dated June 1, 1979, is entitled, “Architects and Engineers Guide to Energy Conservation in Existing Buildings.” Pertinent nomographs from this report were converted into mathematical functions. These, in turn, were assimilated into a seamless stand alone database application, complete with data entry screens, pull down menus, help messages and data entry screening. The result is an effective, user friendly software program that is simple enough to be used by contractors, but with the accuracy and input variability required of professional energy auditors. The weather data bases includes over four hundred U.S. stations and several hundred international locations, to include bin analysis capabilities at each. The cumulative result of the equations itemized herein, when used for a building analysis, is a consistent match to actual metered energy usage data. This was proven on a dozen comprehensive hospital energy audits, for which over $10 million in actual energy conservation projects were proved. These were done for the Texas Loan Star program using oil overcharge money. There is strong confidence by users of this software that the values this application of nomographs produces are accurate and trustworthy. The calculations are performed quickly and easily enough that many iterations can be done — in the time taken to do a single run on competing software — to evaluation many interrelated project costs and paybacks.
APA, Harvard, Vancouver, ISO, and other styles
10

"The Influence of Role Conflict, Role Ambiguity and Role Overload on Auditor Performance (Empirical Study at the BPK Representative Office of the Republic of Indonesia in Maluku Province)." In International Conference of Science Management Art Research Technology. RSF Press & RESEARCH SYNERGY FOUNDATION, 2020. http://dx.doi.org/10.31098/ic-smart.v1i1.26.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Auditor's Office"

1

Smolenyak, Barbara E., Donald D. Steele, Vera J. Garrant, and Janet C. Johnson. Quality Control Review of Office of the State Auditor Mississippi State University Fiscal Year Ended June 30, 1996. Fort Belvoir, VA: Defense Technical Information Center, April 1998. http://dx.doi.org/10.21236/ada373711.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Jacobsen, Nils. Linjebussens vekst og fall i den voksende byen: en studie av bybussenes geografiske kvalitet Stavanger – Sandnes 1920 – 2010. University of Stavanger, November 2019. http://dx.doi.org/10.31265/usps.244.

Full text
Abstract:
Linear city bus services are facing increased challenges from city growth. Increased number of inhabitants on increasing acres of built-up areas, makes it demanding to maintain adequate bus services within reasonable catchment areas. Number of departures per hour give a partial description of the bus service quality. Number of departures give reference to the time aspect of bus service quality, but say nothing about the geographical aspect. What part of the entire line network is within reach of direct bus service when frequencies are limited? To address the geographical aspect of bus service quality, the term network ratio is introduced. The term Network Ratio (NR) signifies what part of the entire line network is within reach of direct bus service to or from a certain place in the network. Network Ratio is given as a mathematical term whereby direct bus lines are calculated as a percentage of the entire network. The character and development of Network Ratio in a specific city is illustrated through an analysis of the urban growth of line network and built-up areas in the twin cities of Stavanger and Sandnes. The analysis is covering the period 1920 – 2000 in intervals of 20 years from the first bus lines were established in the urban area. Year 2010 is also included due to major changes implemented right after the turn of the millennium. Development show there is a close relation between bus network and built-up areas. When areas are being built, bus lines follow. The initial fase 1920 – 40 with extensive development of bus lines combined with some areal growth, is followed by a fase of consolidation 1940 – 60. The latter period is characterized by moderate areal growth, extended lines reducing network ratios, and increasing frequencies on the best bus lines. Extensive areal growth in the following period 1960 – 80, implies increased number of bus lines. As a consequence network ratios as well as frequencies are falling in the entire network. In 1960 certain lines had developed as much as 6 departures per hour, while maximum bus line frequency in 1980 has diminished to 2. New bus service development is introduced in the following period between 1980 and 2000. Numerous bus companies are united, and a more comprehensive planning of bus services are applied. The number of bus lines is stabilized at about 40, the fall in network ratio is reduced, and certain lines develop 4 departures per hour. Parallell to the bus development, growth of built-up areas is slowing down due to increased urban renewal with higher densities within built-up areas. In the period 2000 – 2010 new efforts are given to the development of bus services. Development of Network Ratio takes a new direction: The length of network links with high NR is increasing, while links with very low NR are diminishing. Number of bus lines is decreasing, and by 2010 almost 50% of the bus lines are served with 4 departures or more. Passenger comfort is improved in buses as well as on bus stops, and low floor buses are introduced to ease accessibility. Bus service quality is further developed after 2010. Digital services are introduced including digital ticketing, bus service information and real-time information on internet. In addition real-time information is presented at high frequency bus stops through visual screen and auditory speaker. Inside the buses name of next stop is given on screen and through loudspeaker. Further development of the bus services, should include improved Network Ratios in the entire network, as well as increased frequencies on major bus corridors. The latter is a task not only for the bus service planners, but just as well for the city planners and politicians in collaboration with the developers implementing urban density and allocation of important destinations. A last, but not least, objective for bus service development will be to improve punctuality and total travel time. Today a considerable proportion of city bus services are delayed in car traffic congestions. This is occurring especially on main streets and during rush hours. A set of different solutions are needed to address this question: 1. Dedicated bus streets (including car access to limited addresses) 2. Bus lines through local streets in concentrated housing, office and shopping areas. 3. Dedicated bus lane on main streets where possible. 4. Car traffic regulations on main streets without space for extra bus lane. As an overall vision, we need to cultivate the word of Flemming Larsen: urban growth as pearls on a string, as shown in fig. 13 and fig. 14.
APA, Harvard, Vancouver, ISO, and other styles
3

Health hazard evaluation report: HETA-92-180-2246, Ohio State Auditors Office, Sharonville, Ohio. U.S. Department of Health and Human Services, Public Health Service, Centers for Disease Control, National Institute for Occupational Safety and Health, August 1992. http://dx.doi.org/10.26616/nioshheta921802246.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Office of Inspector General report on audit of Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1997 and 1996. Office of Scientific and Technical Information (OSTI), October 1998. http://dx.doi.org/10.2172/291039.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Queensland Government Savings Bank - Brisbane (Head Office) - Statutory Reports - Annual Report on the Government Savings Bank Securities for the years ended 2 Jan. 1913, by the Agent General, London; and 7 July 1913, by the Auditor General - 1913. Reserve Bank of Australia, March 2021. http://dx.doi.org/10.47688/rba_archives_2006/20727.

Full text
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography