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Relevant bibliographies by topics / Compliance auditing

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Academic literature on the topic 'Compliance auditing'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 August 2024

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Journal articles on the topic "Compliance auditing"

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Kasprisin, CA. "Auditing into compliance." Transfusion 34, no. 1 (1994): 5–6. http://dx.doi.org/10.1046/j.1537-2995.1994.34194098604.x.

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Slobodianyk, Yuliia, Svitlana Shymon, and Volodymyr Adam. "COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES." Baltic Journal of Economic Studies 4, no. 5 (2019): 320. http://dx.doi.org/10.30525/2256-0742/2018-4-5-320-331.

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Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing. The use of ISSAIs is aimed at maintaining high-quality control measures to ensure the public administration system accountability and transparency. The aim of the research is to consider the current state and prospects of introducing the public compliance auditing into the practice of the Supreme Audit Institution in Ukraine. Design/ methodology/approach. The methodological basis of the study was to conduct the best practices comparative analysis in public auditing and to implement the desktop study of theoretical scientific researches, open analytical data produced by governmental and non-governmental bodies. Findings. The analysis of the Accounting Chamber of Ukraine’s reports proved that the control activities contained the compliance auditing elements. In this context, a proper legal framework for carrying out compliance auditing is not yet established and the appropriate methodological developments are not available. The author believes that implementing the ISSAI standards for the public compliance auditing may be accelerated due to the step-by-step implementation of the activities proposed. Practical implications. The specific recommendations on implementing the compliance auditing in accordance with the ISSAI standards requirements are important to regulators. Originality/value. The study can be the basis for further research in the field of the public compliance auditing theory and methodology, and the results may be useful for practitioners.

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Gill, Stephen. "PSM auditing: Thinking beyond compliance." Process Safety Progress 35, no. 3 (2015): 295–99. http://dx.doi.org/10.1002/prs.11797.

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Floştoiu, Sebastian, and Marius Milandru. "Conceptual Specifications Regarding the Primacy of System Auditing Over Other Types of Auditing within the Ministry of Defense." Land Forces Academy Review 22, no. 1 (2017): 58–64. http://dx.doi.org/10.1515/raft-2017-0009.

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Abstract At present, continuous effort is being made, in the field of internal public auditing, at the level of the Internal Auditing Board, to shift from compliance auditing, that verifies the accordance of the performed activities to the law, to system auditing which aims to monitor both the aspect of compliance and that of assessing the achievement of objectives within the frame of economy, efficiency and effectiveness. Consequently, we can state that system auditing is a result of the two types of auditing (compliance and operational) and that its promotion is of utmost necessity, due its superior quality. Within this general context, this study approaches system auditing in a logical manner, presenting a positive attitude and vision by setting forth opinions regarding the role of system auditing within missions of protection. Our purpose is to identify ways and solutions towards improving internal public system auditing within the MoD.

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Namuduri, Kamesh. "Information systems auditing - going beyond compliance." International Journal of Auditing Technology 1, no. 1 (2013): 45. http://dx.doi.org/10.1504/ijaudit.2013.052247.

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Beatrice Oyinkansola Adelakun. "THE IMPACT OF AI ON INTERNAL AUDITING: TRANSFORMING PRACTICES AND ENSURING COMPLIANCE." Finance & Accounting Research Journal 4, no. 6 (2022): 350–70. http://dx.doi.org/10.51594/farj.v4i6.1316.

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Artificial Intelligence (AI) is revolutionizing internal auditing by transforming traditional practices and enhancing compliance mechanisms. This abstract explores the multifaceted impact of AI on internal auditing, highlighting key advancements in efficiency, accuracy, risk management, and regulatory adherence. AI technologies, particularly machine learning and advanced data analytics, are enhancing the capabilities of internal auditors to analyze large volumes of data swiftly and with greater precision. Traditional internal auditing methods, often constrained by manual processes and sampling techniques, are being supplanted by AI-driven approaches that offer comprehensive analysis and real-time insights. This shift enables auditors to identify anomalies, fraud, and operational inefficiencies more effectively, thereby improving the overall accuracy and reliability of audit outcomes. One of the significant benefits of AI in internal auditing is its ability to automate routine and repetitive tasks. By leveraging AI, auditors can focus on higher-value activities, such as strategic risk assessment and decision-making, thus enhancing the overall productivity of the audit function. Furthermore, AI-driven tools can continuously monitor financial transactions and operational processes, providing real-time alerts and insights that help in early detection of potential issues and proactive risk management. AI also plays a crucial role in ensuring compliance with regulatory standards. By integrating AI systems with compliance frameworks, organizations can automate the tracking and reporting of compliance-related activities. This not only reduces the risk of human error but also ensures that organizations stay updated with evolving regulatory requirements. AI’s ability to process and analyze regulatory texts enables organizations to swiftly adapt to new compliance mandates, thereby mitigating the risk of non-compliance penalties. However, the integration of AI into internal auditing is not without challenges. Ensuring data quality and integrity is paramount, as AI systems rely on accurate data inputs to function effectively. Additionally, the "black box" nature of some AI algorithms can pose transparency issues, making it difficult for auditors to explain how specific conclusions were reached. Addressing algorithmic biases and maintaining auditor expertise in AI technologies are also critical considerations. In conclusion, AI is significantly transforming internal auditing practices by enhancing efficiency, accuracy, and compliance. While the benefits are substantial, careful management of data quality, transparency, and algorithmic biases is essential to fully realize the potential of AI in internal auditing. Keywords: Impact, Ai, Internal Auditing, Transforming Practices, Ensuring Compliance.

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Wang, Ke, Michael Zipperle, Marius Becherer, Florian Gottwalt, and Yu Zhang. "An AI-Based Automated Continuous Compliance Awareness Framework (CoCAF) for Procurement Auditing." Big Data and Cognitive Computing 4, no. 3 (2020): 23. http://dx.doi.org/10.3390/bdcc4030023.

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Compliance management for procurement internal auditing has been a major challenge for public sectors due to its tedious period of manual audit history and large-scale paper-based repositories. Many practical issues and potential risks arise during the manual audit process, including a low level of efficiency, accuracy, accountability, high expense and its laborious and time consuming nature. To alleviate these problems, this paper proposes a continuous compliance awareness framework (CoCAF). It is defined as an AI-based automated approach to conduct procurement compliance auditing. CoCAF is used to automatically and timely audit an organisation’s purchases by intelligently understanding compliance policies and extracting the required information from purchasing evidence using text extraction technologies, automatic processing methods and a report rating system. Based on the auditing results, the CoCAF can provide a continuously updated report demonstrating the compliance level of the procurement with statistics and diagrams. The CoCAF is evaluated on a real-life procurement data set, and results show that it can process 500 purchasing pieces of evidence within five minutes and provide 95.6% auditing accuracy, demonstrating its high efficiency, quality and assurance level in procurement internal audit.

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LePar, Kathleen. "Quality Consciousness … Auditing for HIPAA Privacy Compliance." Lippincott's Case Management 9, no. 6 (2004): 257–64. http://dx.doi.org/10.1097/00129234-200411000-00004.

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&NA;. "Quality Consciousness … Auditing for HIPAA Privacy Compliance." Lippincott's Case Management 9, no. 6 (2004): 265–66. http://dx.doi.org/10.1097/00129234-200411000-00005.

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LePar, Kathleen. "Quality Consciousness…Auditing for HIPAA Privacy Compliance." Journal of Nursing Care Quality 19, no. 2 (2004): 105–13. http://dx.doi.org/10.1097/00001786-200404000-00006.

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Dissertations / Theses on the topic "Compliance auditing"

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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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[Verfasser], Hasan. "A Generic Auditing Framework for Compliance Verification of Internet Service Level Agreements / Hasan." Aachen : Shaker, 2007. http://d-nb.info/1166509702/34.

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Kent, Keith Wesley. "The Development of an Auditing Tool to Measure Adherence to a Sedation Protocol." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/556004.

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Introduction: A protocol for management of sedation and pain for mechanically ventilated patients at Flagstaff Medical Center (FMC) was implemented in August 2013. It was unknown whether the protocol is being adhered to or whether it has had an impact on patient outcomes. Objectives: To develop an audit and feedback mechanism to monitor adherence to sedation protocol at FMC and determine whether the protocol has impacted patient outcomes. Methods: A retrospective manual chart review was conducted including all mechanically ventilated adult patients for four, one-month periods: 1) pre-protocol; and 2) one month, 3) six months, and 4) 12 months post-protocol implementation. Results: 132 total patients were included (32 pre; 100 post-protocol). Mean weighted adherence score for post-protocol study groups were 5.0±0.6, 5.0±0.7, and 5.2±0.7 (p=0.926) out of ten. Time of mechanical ventilation (p=0.003) and hospital length of stay (LOS) (p=0.023) were reduced post (56±58h; 9.8±7.9days) vs. pre-protocol (90±67h; 13±7days). The adherence score was weakly correlated with hospital LOS but not time of mechanical ventilation. Conclusion: This project demonstrates improvements in patient outcomes from utilization of a sedation protocol. However, this project also highlights several challenges associated with the monitoring of protocol adherence. A lack of audit and feedback may be a factor in the observed unchanged adherence over time. Both research and monitoring activities are impaired by EHR systems that do not allow for the easy extraction of data. Ensuring that adequate audit and feedback strategies are designed and available prior to implementation of new protocols is an essential step in planning the implementation of a new protocol.

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Buijink, Willem Frederik Jan. "Empirical financial accounting research compliance with regulation, distributional properties of financial ratios and demand for external auditing /." Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1992. http://arno.unimaas.nl/show.cgi?fid=8263.

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Sinclair, J. G. "An approach to compliance conformance for cloud-based business applications leveraging service level agreements and continuous auditing." Thesis, Queen's University Belfast, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.676738.

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Organisations increasingly use flexible, adaptable and scalable IT infrastructures, such as cloud computing resources, for hosting business applications and storing customer data. To prevent the misuse of personal data, auditors can assess businesses for legal compliance conformance. For data privacy compliance there are many applicable pieces of legislation as well as regulations and standards. Businesses operate globally and typically have systems that are dynamic and mobile; in contrast current data privacy laws often have geographical jurisdictions and so conflicts can arise between the law and the technological framework of cloud computing. Traditional auditing approaches are unsuitable for cloud-based environments because of the complexity of potentially short-lived, migratory and scalable real-time virtual systems. My research goal is to address the problem of auditing cloud-based services for data privacy compliance by devising an appropriate machine-readable Service Level Agreement (SLA) framework for specifying applicable legal conditions. This allows the development of a scalable Continuous Compliance Auditing Service (CCAS) for monitoring data privacy in cloud-based environments. The CCAS architecture utilises agreed SLA conditions to process service events for compliance conformance. The CCAS architecture has been implemented and customised for a real world Electronic Health Record (EHR) scenario in order to demonstrate geo-location compliance monitoring using data privacy restrictions. Finally, the automated audit process of CCAS has been compared and evaluated against traditional auditing approaches and found to have the potential for providing audit capabilities in complex IT environments.

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Souza, Jane Dias Gomes de. "A importância da função de compliance em instituições financeiras." reponame:Repositório Institucional do BNDES, 2013. https://web.bndes.gov.br/bib/jspui/handle/1408/7025.

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O tema foi escolhido devido a sua importância frente as frequentes notícias divulgadas, pela mídia em geral, de casos relacionados às diversas formas de erros, fraudes e corrupções que estão expostas às instituições financeiras. Assim, de forma a evitar e minimizar os efeitos destes atos, que, em alguns casos, podem atingir a imagem da empresa gerando descredibilidade e, em última instância, até a descontinuidade dos negócios e, com isso, sérios reflexos na sociedade, as autoridades competentes buscam minimizar os diversos riscos envolvidos através de leis e regulamentos. No Brasil, tem se estruturado e implantando metodologias de controles internos de maneira a minimizar os impactos financeiros das perdas decorrentes de riscos operacionais. Nos últimos anos, devido aos inúmeros escândalos, percebe-se uma evolução dessas legislações, o que demonstra uma constante preocupação dos órgãos reguladores. Como consequência disso, existe a necessidade de um acentuado aperfeiçoamento dos sistemas de controles pelos profissionais de auditoria, compliance e controles internos. Este estudo busca demonstrar a importância da função de compliance, como um dos pilares de governança dentro das instituições financeiras. A metodologia utilizada foi de pesquisa bibliográfica. A conclusão é que um sistema de controles adequado ao porte da instituição contribui para fortalecimento da imagem perante os stakeholders minimizando o risco de descontinuidade dos negócios.<br>The theme was chosen because of its importance by frequent news reports, the media in general, cases related to various forms of error, fraud and corruptions that are exposed financial institutions. Thus, in order to prevent and minimize the effects of these acts, which in some cases can reach the company's image generating discrediting and, ultimately, to the disruption of business and, with it, serious repercussions in society, the authorities seek to minimize the various risks involved through laws and regulations. In Brazil, has been structured methodologies and implementing internal controls to minimize the financial impact of losses from operational risks. In recent years, due to the numerous scandals, realizes an evolution of these laws, which shows a constant concern of regulators. As a result, there is a need for a marked improvement of control systems for professional audit, compliance and internal controls. This study seeks to demonstrate the importance of the compliance function, as one of the pillars of governance within financial institutions. The methodology used was the literature research. The conclusion is that a system of controls appropriate to the size of the institution contributes to strengthening the image with stakeholders while minimizing the risk of business interruption.<br>MBA (especialização em Finanças) - Ibmec Business School, Rio de Janeiro, 2013.<br>Bibliografia: p. 45-46.

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Modisagae, Thapelo. "The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41829.

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The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless of the size of the financial institutions. Despite the compliance AML efforts undertaken by various institutions, AML compliance appears to be a daunting challenge, the question posed by this research is whether there is a need for independent anti-money laundering (AML) compliance reviews, given the invasive nature of money laundering in financial institutions. Secondly, the research addresses the question of who is well positioned to perform the independent AML compliance reviews. In addressing the second question, the research will discuss why internal audit is an invaluable resource in terms of risk management processes and the reasons why they are an integral part of the AML solution.<br>Dissertation (MPhil)--University of Pretoria, 2013.<br>gm2014<br>Auditing<br>unrestricted

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Alhendi, Eyad Abdulaziz. "The impact of foreignness on the compliance with the international standards for the professional practice of internal auditing." Thesis, University of Hull, 2017. http://hydra.hull.ac.uk/resources/hull:17100.

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The Institute of Internal Auditors (IIA) was established to organise the profession. The IIA provides members with an International Professional Practices Framework (IPPF) to lead their professional practice and confirm the highest-quality internal audit effects in various environments. One of the IPPF components is the International Standards for the Professional Practice of Internal Auditing (the Standards). The goals of the Standards are to describe essential principles that characterise the practice of internal auditing, to deliver a framework for performing and promoting a wide range of value-added internal auditing, to create the basis for the assessment of internal audit performance, and to foster development of organizational processes and operations. However, some researchers have reported many factors related to the lack of compliance with the Standards, related directly to the fieldwork of the profession, which can be controlled by the board of directors, executives or audit committee either in the short or long term. This study however, is premised on the assumption that solving the internal factors (for instance, internal auditors' educational level (college degree), professional certificates, Certificate of Internal Auditors (CIA), membership of organisation and age of internal audit staff) related directly to the organization or its resources is not the ultimate solution to compliance with the International Standards for the Professional Practice of Internal Auditing Standards. This is because, if a particular organisation tries to adopt a certain strategy to eliminate negative effects associated with internal factors, there are complicated external environmental factors that may not be controllable. For this reason, this study examines foreignness (social capital) as a major factor that affects internal auditors' compliance with the Standards from an environmental perspective, which is one of the main significant contributions of this study. The study examines compliance with International Standards for the Professional Practice of Internal Auditing in relation to various cultural factors, such as personal, friendship, and family relationships, which are especially salient in developing, Arab, and Gulf countries. Moreover, another contribution of this study is to examine compliance with the standards from a linguistic prospective. Many countries may recognize and use English as an official language and have no trouble in the basic comprehension of the standards, but meaning may not be completely and accurately conveyed in the nuances of the language, which are unique to different cultural settings. For this reason, the study assumes that language will play a critical role with regard to understanding and consequently complying with the standards. In non-English speaking countries, the IIA has tried to solve this issue by translating the standards into the host country language. Therefore, the study also examines compliance with the International Standards for the Professional Practice of Internal Auditing in terms of two main linguistic factors, Understanding and Translation. A questionnaire strategy was used to collect quantitative data. The companies listed on the Saudi Stock Exchange Market, selected from different sectors in order to have a diversity of responses from many industries. The results showed that there is an influence of social capital (personal social capital, friendship social capital, and family social capital) on the compliance with the International Standards for the Professional Practice of Internal Auditing (Independence and Objectivity, Individual Objectivity, and Governance). The findings also showed that there is an effect of Linguistic Social Capital (Understanding, and Translation) on compliance with the International Standards for the Professional Practice of Internal Auditing with regard to professional terms such as Add Value and Residual Risk.

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Tschantz, Michael Carl. "Formalizing and Enforcing Purpose Restrictions." Research Showcase @ CMU, 2012. http://repository.cmu.edu/dissertations/128.

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Privacy policies often place restrictions on the purposes for which a governed entity may use personal information. For example, regulations, such as the Health Insurance Portability and Accountability Act (HIPAA), require that hospital employees use medical information for only certain purposes, such as treatment, but not for others, such as gossip. Thus, using formal or automated methods for enforcing privacy policies requires a semantics of purpose restrictions to determine whether an action is for a purpose. We provide such a semantics using a formalism based on planning. We model planning using a modified version of Markov Decision Processes (MDPs), which exclude redundant actions for a formal definition of redundant. We argue that an action is for a purpose if and only if the action is part of a plan for optimizing the satisfaction of that purpose under the MDP model. We use this formalization to define when a sequence of actions is only for or not for a purpose. This semantics enables us to create and implement an algorithm for automating auditing, and to describe formally and compare rigorously previous enforcement methods. We extend this formalization to Partially Observable Markov Decision Processes (POMDPs) to answer when information is used for a purpose. To validate our semantics, we provide an example application and conduct a survey to compare our semantics to how people commonly understand the word “purpose”.

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Kalibjian, Jeff, and Steven Wierenga. "Assuring Post Processed Telemetry Data Integrity With a Secure Data Auditing Appliance." International Foundation for Telemetering, 2005. http://hdl.handle.net/10150/604910.

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ITC/USA 2005 Conference Proceedings / The Forty-First Annual International Telemetering Conference and Technical Exhibition / October 24-27, 2005 / Riviera Hotel & Convention Center, Las Vegas, Nevada<br>Recent federal legislation (e.g. Sarbanes Oxley, Graham Leach Bliley) has introduced requirements for compliance including records retention and records integrity. Many industry sectors (e.g. Energy, under the North American Energy Reliability Council) are also introducing their own voluntary compliance mandates to avert possible additional federal regulation. A trusted computer appliance device dedicated to data auditing may soon be required in all corporate IT infrastructures to accommodate various compliance directives. Such an auditing device also may have application in telemetry post processing environments, as it maybe used to guarantee the integrity of post-processed telemetry data.

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Books on the topic "Compliance auditing"

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Monk, Harold L. Compliance auditing. American Institute of Certified Public Accountants, 1995.

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Cleaver, Brian A. Environmental compliance auditing. S. Thornes, 1995.

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Inc, Touchstone Environmental, and Specialty Technical Consultants, eds. Cal/OSHA compliance and auditing. STP Specialty Technical Publishers, 2001.

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A, Seid Marcine, and Stowe S. Christopher, eds. Immigration compliance auditing for lawyers. American Bar Association, 2011.

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Center, Environmental Resource, ed. Environmental auditing and compliance manual. Van Nostrand Reinhold, 1993.

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Weiss, Martin M. Auditing IT infrastructures for compliance. Jones & Bartlett Learning, 2011.

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(Firm), ERM-West, ed. Environmental auditing: California compliance guide. STP Speciality Technical Publishers, 1996.

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Environmental Resources Management (ERM) Group., ed. Environmental auditing: Federal compliance guide. STP, Specialty Technical Publishers, 1995.

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G, Solomon Michael, ed. Auditing IT infrastructures for compliance. Jones & Bartlett Learning, 2011.

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United States. Environmental Protection Agency, ed. EPA compliance assistance centers: Innovative partnerships for environmental compliance. Environmental Protection Agency, 1999.

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Book chapters on the topic "Compliance auditing"

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Dunlap, E. Scott. "Compliance Audits." In Loss Control Auditing, 2nd ed. CRC Press, 2023. http://dx.doi.org/10.1201/9781003371465-4.

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Gardner, Jonathan. "Compliance and Auditing." In Pro SQL Server 2012 Practices. Apress, 2012. http://dx.doi.org/10.1007/978-1-4302-4771-5_9.

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Centonze, Paolina. "Cloud Auditing and Compliance." In Security, Privacy, and Digital Forensics in the Cloud. John Wiley & Sons Singapore Pte. Ltd, 2019. http://dx.doi.org/10.1002/9781119053385.ch8.

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Upadhyay, Arvind Kumar. "Statutory Compliance and Auditing." In Textile Management. CRC Press, 2023. http://dx.doi.org/10.1201/9781032630007-12.

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Walters, Rob, and Grant Fritchey. "Auditing, Encryption, and Compliance." In Beginning SQL Server 2012 Administration. Apress, 2012. http://dx.doi.org/10.1007/978-1-4302-3982-6_12.

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Walters, Robert E., Grant Fritchey, and Carmen Taglienti. "Auditing, Encryption, and Compliance." In Beginning SQL Server 2008 Administration. Apress, 2009. http://dx.doi.org/10.1007/978-1-4302-2414-3_15.

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Ghose, Aditya, and George Koliadis. "Auditing Business Process Compliance." In Service-Oriented Computing – ICSOC 2007. Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-74974-5_14.

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Islam, Muhammad Azizul. "Social Compliance Accounting, Auditing and Reporting." In Social Compliance Accounting. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-09997-2_3.

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Smieliauskas, Wally, Minlei Ye, and Ping Zhang. "Audits of compliance reporting with GAAP." In Auditing and Society. Routledge, 2020. http://dx.doi.org/10.4324/9780429457234-11.

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Lutchman, Chitram, Kevan Lutchman, Ramakrishna Akula, Charles Lyons, and Waddah S. Ghanem Al Hashmi. "Auditing for Conformance and Compliance." In Operations Excellence Management System (OEMS). CRC Press, 2019. http://dx.doi.org/10.1201/b22439-11.

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Conference papers on the topic "Compliance auditing"

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Robinson, Guy G. "Internal Auditing - More Than Compliance." In NCSL International Workshop & Symposium. NCSL International, 2015. http://dx.doi.org/10.51843/wsproceedings.2015.28.

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A well-developed and executed internal audit program is flexible and allows for assessment of an organization’s compliance to multiple international standards on a continuous basis, not just during the process of initial assessment or renewal by external accreditation or registration bodies. A robust internal audit program with trained and experienced Quality Engineers is a scalable process and can pay significant dividends to a calibration/test organization by doing more than just meeting the internal audit requirements of external accrediting bodies.

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Yip, Frederick, Alfred Ka Yiu Wong, Nandan Parameswaran, and Pradeep Ray. "Semantic-Based Fuzzy Reasoning for Compliance Auditing." In 2008 Second IEEE International Conference on Semantic Computing (ICSC). IEEE, 2008. http://dx.doi.org/10.1109/icsc.2008.64.

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Yip, Frederick, Alfred Ka Yiu Wong, Nandan Parameswaran, and Pradeep Ray. "Towards Robust and Adaptive Semantic-Based Compliance Auditing." In 2007 11th IEEE International Enterprise Distributed Object Computing Conference Workshops (EDOC Workshops). IEEE, 2007. http://dx.doi.org/10.1109/edocw.2007.33.

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Bukhsh, Faiza Allah, and Hans Weigand. "Smart Auditing -- Innovating Compliance Checking in Customs Control." In 2013 IEEE 15th Conference on Business Informatics (CBI). IEEE, 2013. http://dx.doi.org/10.1109/cbi.2013.27.

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Chen, Zhixiong, Jong Yoon, Christopher M. Frenz, and Kenneth Compres. "IT Governance, Compliance and Auditing Curriculum--A Pedagogical Perspective." In 2011 IEEE World Congress on Services (SERVICES). IEEE, 2011. http://dx.doi.org/10.1109/services.2011.87.

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Jenkins, C. "19. Health and Safety Compliance Auditing: Regularly Overlooked Issues." In AIHce 2006. AIHA, 2006. http://dx.doi.org/10.3320/1.2753375.

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Luxton, Juliana, and Marissa Bravington-Turner. "P-125 Auditing for success – driving forward quality – achieving compliance." In Leading, Learning and Innovating, Hospice UK 2017 National Conference, 22–24 November 2017, Liverpool. British Medical Journal Publishing Group, 2017. http://dx.doi.org/10.1136/bmjspcare-2017-hospice.150.

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Madi, Taous, Suryadipta Majumdar, Yushun Wang, Yosr Jarraya, Makan Pourzandi, and Lingyu Wang. "Auditing Security Compliance of the Virtualized Infrastructure in the Cloud." In CODASPY'16: Sixth ACM Conference on Data and Application Security and Privacy. ACM, 2016. http://dx.doi.org/10.1145/2857705.2857721.

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Ataullah, Ahmed A., and Frank Wm Tompa. "Lifecycle Management of Relational Records for External Auditing and Regulatory Compliance." In 2011 IEEE International Symposium on Policies for Distributed Systems and Networks - POLICY. IEEE, 2011. http://dx.doi.org/10.1109/policy.2011.20.

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Itani, Dani, Rania Itani, Ahmed Ae Eltweri, Alessio Faccia, and Leena Wanganoo. "Enhancing Cybersecurity Through Compliance and Auditing: A Strategic Approach to Resilience." In 2024 2nd International Conference on Cyber Resilience (ICCR). IEEE, 2024. http://dx.doi.org/10.1109/iccr61006.2024.10532959.

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Reports on the topic "Compliance auditing"

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Beron, Kurt, Helen Tauchen, and Ann Dryden Witte. A Structural Equation Model for Tax Compliance and Auditing. National Bureau of Economic Research, 1988. http://dx.doi.org/10.3386/w2556.

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Ravikumar, B., and Yuzhe Zhang. Optimal Auditing and Insurance in a Dynamic Model of Tax Compliance. Federal Reserve Bank of St. Louis, 2011. http://dx.doi.org/10.20955/wp.2011.020.

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

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than traditional financial or compliance auditing and is seen by many sources to be conducive to improving accountability, although compliance and financial auditing are still viewed as the core of external audit. There is a substantial body of literature on donor-assisted PFM reforms but a paucity of focused study or discussion of donor support to external audit specifically. This evidence gap may be due to the cost of examining the narrow focus required on donor-assisted external audit specifically. This is compounded by the complexity of gathering a sufficiently large database through surveys combined with the lack of access (for individual academics) to official datasets across countries. Furthermore, measuring the impact of SAIs, for example, is difficult due to the variety of regulatory structures that exist, inhibiting comparative cross-country studies, which has resulted in a preference for in-depth analyses. Only multilateral institutions have conducted comprehensive cross-country surveys. However, the evidence does show that strengthened PFM systems and SAIs,1 if they are independent and fully resourced, increase transparency and accountability, helping to combat corruption, when governments are made answerable to their audit findings. The evidence on the effectiveness of SAIs (against corruption) is mixed and not as strong as for PFM reforms in general. The impact of PFM interventions in preventing or reducing corruption increases when reforms are sector-specific and complemented by societal awareness initiatives, citizen participation, and infomediary advocacy. This finding seems applicable to SAIs as the discourse is increasingly on improving comprehension of audit reports and wider dissemination to relevant stakeholders.

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Motta Café, Renata, Anastasiya Yarygina, and Lisseth Escalante. Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0013027.

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A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking rather than traditional auditing. This information is inexpensive to collect, but may not be sufficiently accurate to promote taxpayer compliance. We conducted a randomized controlled trial to evaluate the effectiveness of self-regularization interventions on tax compliance among simplified tax regime firms. We examine the treatments that use this information in three different ways: messaging, providing tax compliance manuals, and assisted regularization, in which tax auditors assist taxpayers in the self-regularization process. We find that assisted regularization increased the reported monthly income by 20 percent (US$1,160), which also nearly closed the tax evasion gap and reduced inconsistencies in tax declarations by 67 percent (37-point reduction). The manual and message interventions had positive, albeit smaller, effects. While the assisted regularization intervention had the largest effects, a cost-effectiveness analysis reveals that this intervention is not optimal for smaller firms because of the costs incurred by the tax authority. No effects were observed on firms' tax compliance in declarations filed in the post- intervention periods.

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Hicks, Jacqueline. Approaches to Combatting Modern Slavery in Supply Chains. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2022.004.

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The purpose of this rapid review is to lay out some of the general approaches used by both business and government to tackle ‘modern slavery’ in international business supply chains, and locate evidence of their effectiveness International institutions have been encouraging large international businesses to tackle modern slavery by offering guidelines on how to investigate the issue in their supply chains (‘due diligence’), but their implementation, and ‘auditing’ is highly variable. National governments are increasingly mandating businesses through legislation to report on what they do. More recently, governments have begun imposing a legal duty of care on parent companies which means they can be held responsible for what their subsidiaries do. Key findings are: There is no consistency in how international companies currently implement the due diligence guidelines; The design of national disclosure legislation is generally judged to be flawed. There is medium compliance in terms of quantity of company reports and low compliance in terms of quality; The design of national disclosure legislation is generally judged to be flawed. There is medium compliance in terms of quantity of company reports and low compliance in terms of quality. Overall, the evidence on forced labour and modern slavery is recognised as being “dangerously thin and riddled with bias” (LeBaron, 2018, p.1). It is difficult to research directly because of its illegality, the involvement of powerful interests, and the potential to further endanger highly vulnerable workers. Nevertheless, there is a very large number of articles and reports written on the issue, particularly from the last five years. The main sources used in this review came from both grey literature and academic literature.

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