Relevant bibliographies by topics / Independent Audit

Contents

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

Academic literature on the topic 'Independent Audit'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Independent Audit"

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Gunawan, Yuliana, Yunita Christy, Se Tin Se Tin, and Livia Jonathan. "The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance." BALANCE: Economic, Business, Management and Accounting Journal 18, no. 1 (2021): 42. http://dx.doi.org/10.30651/blc.v18i1.6495.

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ABSTRACT This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board
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Lowensohn, Suzanne H., and Frank Collins. "The Role and Perceptions of Independent Audit Partners in the Governmental Audit Market." Accounting and the Public Interest 1, no. 1 (2001): 17–41. http://dx.doi.org/10.2308/api.2001.1.1.17.

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Audits are the primary means of monitoring that public funds are appropriately spent by governmental entities. Currently, independent auditors (rather than governmental auditors) are the primary suppliers of governmental audit services, despite the fact that many of them view governmental audits as “secondary” (AICPA 1987). Furthermore, nongovernmental auditors are believed to be less “independent” and more prone to lose sight of the programmatic demand to safeguard the public trust (Power 1997) than governmental auditors. To better understand the supply of governmental audit services, this st
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Inês, Amanda Inácio, Leonardo Flach, and Luísa Karam De Mattos. "Auditor Independence: An Independent Auditor Never Makes “Mistrakes”." Journal of Public Administration and Governance 9, no. 4 (2020): 309. http://dx.doi.org/10.5296/jpag.v9i4.16169.

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This study aims to perform a systematic review of the scientific literature on the topic Independent Audit. The research method of this study was based on descriptive statistics, a sample of 32 full articles published in scientific journals national, and have been published in the period between 2008 to 2019. Accordingly, the results of this study show a summary of scientific literature on the topic Independent Audit and allowed to statistically summarize the state of the art scientific production carried out in recent years on the subject auditor independence. The results show research networ
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Gaol, David Lumban, Edi Subiyantoro, and Prihat Assih. "The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies." International Journal of Research in Social Science and Humanities 06, no. 01 (2025): 115–29. https://doi.org/10.47505/ijrss.2025.1.8.

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This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality. The number of samples in this study was 12 companies for 6 years, namely 2018 to 2023, so that the total number of observations was 72 samples. The data analysis technique used multiple regression. The results of the analysis show that audit committee activities have a positive and significant effect on audit
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Amalia, Nurhidayah Ainun, Andi Wawo, and Raodahtul Jannah. "Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable." Journal of Business Management and Economic Development 2, no. 02 (2024): 635–49. http://dx.doi.org/10.59653/jbmed.v2i02.682.

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This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia S
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Maharani, Destin Alfianika, and Paulina Rosna Dewi Redjo. "Corporate Governance Factors On Audit Report Lag." JAS (Jurnal Akuntansi Syariah) 7, no. 1 (2023): 58–72. http://dx.doi.org/10.46367/jas.v7i1.1084.

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This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag. The research population is companies that are members of the Jakarta Islamic Index for 2017-2019. Determination of the sample using purposive sampling technique, with predetermined criteria, to obtain 45 samples. This research is quantitative research whose data sources use secondary data originating from documentation in the form of company annual reports and literature. The analysis technique in this resea
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Trisnawati, Trisnawati, and Jefriyanto Jefriyanto. "Pengaruh Audit Tenure, Dewan Independen, dan Independensi Audit terhadap Kualitas Audit dengan Kepemilikan Institusional sebagai Pemoderasi." JURNAL EKSPLORASI AKUNTANSI 6, no. 4 (2024): 1526–43. http://dx.doi.org/10.24036/jea.v6i4.1818.

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The purpose of this study is to examine how audit independence, audit tenure, and independent boards affect audit quality when institutional ownership is moderated. This study employs quantitative methods. The firm's annual reports, which were retrieved from the website of the Indonesia Stock Exchange and the company in question, served as the study's source of data. Using the purposive sampling technique, this study collected 117 samples between 2020 and 2022 from 39 manufacturing enterprises in the food and beverage and textile and garment subsectors. This study use the logistic regression a
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Pangaribuan, Hisar, Jenny Sihombing, and Oluwatoyin Muse Johnson Popoola. "Examining the Independent Audit Committee, Managerial Ownership, Independent Board Member and Audit Quality in Listed Banks." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (2018): 4–23. http://dx.doi.org/10.52962/ipjaf.2018.2.2.45.

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This research examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. Primarily, the study examines the direct relationship of managerial ownership, independent board member and independent audit committee on the audit quality of listed banks in the Indonesian Stock Exchange. Also, the current study explores the mediating effect, indirect effect, of the independent audit committee on the relationship between managerial ownership, independent board member, and audit qua
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Cita, Bina Cahyathi, Assih Prihat, and Sumtaky Maxion. "The Effect of Institutional Ownership, Independent Auditor Tenure, Audit Committee Tenure on Earnings Management in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange." Journal of Economics, Finance And Management Studies 07, no. 07 (2024): 4488–97. https://doi.org/10.5281/zenodo.12927108.

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This research aims toanalyze the influence of institutional ownership on earnings management, analyze the influence of independent auditor tenure on earnings management, analyze the influence of audit committee tenure on earnings management, and describe the variables of earnings management, institutional ownership, independent auditor tenure and audit committee tenure. The data in this research is time series data in the form of Annual Report data for 5 years, from 2018-2022, so the data in this research is 60 pieces of data. The data analysis technique uses multiple regression analysis. The
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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.

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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this
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Dissertations / Theses on the topic "Independent Audit"

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Best, Peter J. "Machine-independent audit trail analysis." Thesis, Queensland University of Technology, 1994.

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Bugeja, Martin. "Independent Expert Reports and Takeovers." University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.

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Target firms in Australian takeovers are required to obtain an independent assessment of the offer price in situations where the Corporations Law considers the bidder has a superior bargaining position. The intention of this requirement is to protect target shareholders from being offered a lower takeover premium. The only empirical study of expert reports, Eddey (1993), is consistent with expert reports achieving their purpose, as the results indicate no difference in target firm premiums in offers with and without an expert report. Eddey also reports that a revision in offer price is more
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Guliyeva, Laman <1998&gt. "INDEPENDENT AUDIT SYSTEM AND ITS EFFECTS TO BUSINESS: THE COMPARISON INDEPENDENT AUDIT SYSTEM BETWEEN AZERBAIJAN AND TURKEY." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19951.

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The economic growth of countries is undoubtedly based on capital accumulation and the increase in productivity that this requires. With the globalization process, international cooperation and capital flows have assumed an effective function in the economic development of countries. Both the production process, the commercial process, and the capital movements require a properly functioning legal system and a transparent business environment in which international accounting and auditing standards are effectively applied. Moreover, the concepts of control and significant influence come to the
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Elshendidy, T., Mohamed K. A. Eldaly, and M. Abdel-Kader. "Independent oversight of the auditing profession: A review of the literature." Willy Online Library, 2021. http://hdl.handle.net/10454/18384.

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Yes<br>This paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight; (2) the effects of independent audit oversight; and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibili
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Kosmala, Maclullich Katarzyna. "The impact of non-audit services and audit process standardisation on independent audit judgement and fraud recognition." Thesis, University of Edinburgh, 2001. http://hdl.handle.net/1842/22387.

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The study addresses issues of audit independence, in particular behavioural and ethical aspects of individual judgement and decision-making in external auditing. The study examines how the auditor's sensitivity to the possibility of fraud, to management representations, and to management services opportunities impacts upon individual audit judgement embedded in a structured audit environment. A phenomenon of management services opportunism is perceived as a form of power exertion by the client over the auditor's judgement and his/her recognition of material fraud. Further, auditing is perceive
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Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechan
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Sharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechan
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Lax, Catarina, and Anneli Eklund. "Nya direktiv för små aktiebolag? : - ett ägarperspektiv." Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-392.

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<p>Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.</p><p>Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionspl
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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 r
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Silva, Simone Povia. "Auditoria independente no Brasil: evolução de 1997 a 2008 e fatores que podem influenciar a escolha de um auditor pela empresa auditada." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13102010-191828/.

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As informações contábeis são de grande importância para o equilíbrio do relacionamento entre os stakeholders, sendo direcionadoras para a alocação de seus recursos. A auditoria independente, nesse contexto, surge como um importante mecanismo que contribui para proporcionar confiabilidade a essas informações, reduzindo o conflito de agência inerente a esse relacionamento, ao expressar uma opinião sobre a adequação das demonstrações contábeis às praticas de contabilidade. Diversas são as empresas de auditoria independente cadastradas na Comissão de Valores Mobiliários para realizar tais trabalho
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Books on the topic "Independent Audit"

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United States. General Accounting Office. Accounting and Financial Management Division., ed. [Information audit of independent counsels]. The Office, 1992.

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Helen, Stevens, and Brighton Polytechnic, eds. An Independent audit of Radio Sussex. H. Stevens et al.], 1988.

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Division, United States General Accounting Office Accounting and Information Management. Independent counsels: GAO audit responsibilities after OIC termination. The Office, 1999.

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United States. General Accounting Office. Accounting and Information Management Division. Independent counsels: GAO audit responsibilities after OIC termination. The Office, 1999.

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United States. General Accounting Office. Accounting and Financial Management Division., ed. [Independent CPA audit of Military Traffic Management Command]. The Office, 1992.

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Kas'yanova, Svetlana, Zh Kevorkova, M. Safonova, N. V. Laktionova, and N. V. Kulish. Audit. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1863115.

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The textbook contains a set of developments in the field of audit. All the material is distributed on topics between theoretical, practical and seminar classes, as well as independent work of students in the form of discussions, presentations, test tasks, situational tasks. The theoretical and applied aspects of the organization and conduct of the audit are described, which allow assessing the effectiveness of the management of its affairs with due completeness and reliability. The latest legislative changes have been taken into account.&#x0D; The use of methodological materials will allow eac
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M, Schaff John, Osterstock Tim, Truscott Janice, and Utah. Legislature. Office of the Legislative Auditor General., eds. A Performance audit of the Division of Contractors. Office of Legislative Auditor General, State of Utah, 1985.

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Tennessee. Dept. of Commerce and Insurance. and Tennessee. Division of State Audit., eds. Performance audit: Department of Commerce and Insurance professional regulatory entities, March 1992. State of Tennessee, Comptroller of the Treasury, Dept. of Audit, Division of State Audit, 1992.

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Pennsylvania Higher Education Assistance Agency. Pennsylvania Higher Education Assistance Agency: Single audit report (with independent auditors' reports thereon). KPMG, 1994.

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Development Bank of American Samoa. Financial statements and single audit reports: December 31, 2001 (with independent auditors' report thereon). KPMG, 2001.

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Book chapters on the topic "Independent Audit"

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Nundy, Samiran, Atul Kakar, and Zulfiqar A. Bhutta. "Clinical Audit." In How to Practice Academic Medicine and Publish from Developing Countries? Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-5248-6_46.

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AbstractAudit literally means ‘official inspection of an organization’s data or finances, typically by an independent body’. While most audits relate to financial matters, medical audits are used by health care professionals to evaluate, estimate, and improve the care of their patients in an organized way. These can be internal or external. Medical audit provides a systemic feedback to health authorities about the quality of medical care that was being given. With the help of audits, doctors learn about what they have been practicing, comparing their results with other benchmarks, and thus cha
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Ertan, Yasemin. "Materiality in Independent Audit and Sustainability Reports Assurance." In Auditing Ecosystem and Strategic Accounting in the Digital Era. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72628-7_8.

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Siregar, Nurlisa Borliani, Isfenti Sadalia, and Amlys Syahputra Silalahi. "Good Corporate Governance on Firm Value in the LQ45 Index (Indonesia Stock Exchange)." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_20.

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AbstractThe company does not only aim to seek profit but also to maximize its value, which is reflected in the company’s share price. Good corporate governance is a system that regulates the relationship between managers, creditors, and employees by considering their rights and obligations to create added value for the company. This study aims to examine the effect of good corporate governance on firm value. The research was conducted on companies listed on LQ45 on the Indonesian Stock Exchange from 2017 to 2021. The sample was determined by purposive sampling with a sample size of 45. In this
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Mehde, Veith. "Control and Accountability: Administrative Courts and Courts of Audit." In Public Administration in Germany. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_12.

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AbstractThe control of the administration by administrative courts follows very particular rules. Two elements of the German system stand out: first, the intensive type of control which makes the scope for independent administrative decision-making an exception. Second, the quite strict restrictions on locus standi. The development of administrative law by the courts and its application by the administration are an elementary part of the German legalistic tradition. The courts of audit at all levels of government also play an independent role. They can control the proper as well as the efficie
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Xiang, Rui, and Kewen Chen. "Do Scholar Independent Directors Improve Audit Quality?—The Evidence from China." In Proceedings of the Twelfth International Conference on Management Science and Engineering Management. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-93351-1_47.

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Yu, Biao, Tao-ying Peng, and Xin Liu. "The Influence of Corporate Governance and Independent Audit on the Cost of Debt." In The 19th International Conference on Industrial Engineering and Engineering Management. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38442-4_30.

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Warsitoputri, Selina, and Theresia Dwi Hastuti. "Readiness of Independent Auditors in The Application of Key Audit Matters and Emphasis of Matter in the Financial Statement Audit Process." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-62106-2_54.

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Karajović, Miloš, Zoran Kaličanin, and Milica Kaličanin. "Fraud as the Topic for Research and Main Fraud Indicators in Independent Audit Processes." In Technogenesis, Green Economy and Sustainable Development. Scientific-professional Society for Environmental Protection of Serbia Ecologica, 2025. https://doi.org/10.18485/tgesd.2025.3.ch6.

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Aden, Hartmut. "The European Court of Auditors and Its Relationship with National Independent Audit Institutions: The Evolving Audit Function in the EU Multilevel System." In The Palgrave Handbook of the European Administrative System. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137339898_18.

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Shirley, Ben, Rob Oldfield, Frank Melchior, and Johann-Markus Batke. "Platform Independent Audio." In Media Production, Delivery and Interaction for Platform Independent Systems. John Wiley & Sons, Ltd, 2013. http://dx.doi.org/10.1002/9781118706350.ch4.

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Conference papers on the topic "Independent Audit"

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Carson, Alistair, Alec Wright, and Stefan Bilbao. "Interpolation Filter Design for Sample Rate Independent Audio Effect RNNs." In ICASSP 2025 - 2025 IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP). IEEE, 2025. https://doi.org/10.1109/icassp49660.2025.10889121.

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Shaik, Bushra, Shipra, Ravi Kumar, Afra Firdouse, and Ravi Kumar Jatoth. "Automatic TENS unit with Independent parameter control and Audio Indication." In 2024 3rd International Conference for Advancement in Technology (ICONAT). IEEE, 2024. https://doi.org/10.1109/iconat61936.2024.10775253.

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Medellin, John M. "A model for estimating SCM audit effort with key characteristic sensitivity analysis." In 2014 IEEE International Symposium on Independent Computing (ISIC). IEEE, 2014. http://dx.doi.org/10.1109/indcomp.2014.7011741.

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Bachtold, Juliana, Altair O. Santin, Maicon Stihler, Arlindo L. Marcon Jr, and Eduardo Viegas. "Uma Arquitetura para Auditoria de Nível de Serviço para Computação em Nuvem." In Simpósio Brasileiro de Segurança da Informação e de Sistemas Computacionais. Sociedade Brasileira de Computação - SBC, 2012. http://dx.doi.org/10.5753/sbseg.2012.20551.

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This paper's purpose is a multiparty Service Level Agreement (SLA) for cloud computing auditing. Audits are performed on the IaaS provider, IaaS contractor (SaaS provider) and SaaS client. The objective is to audit the cloud environment problems, internally and externally, in an unquestionable way by the parties. The proposal uses inspectors (auditing collector agents) and an independent auditor (third party), capable of identifying SLA deviations through information collected in the parties' environments. The results show that it is possible to audit and diagnose problems in the cloud by comb
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Rasin, Alexander, James Wagner, Karen Heart, and Jonathan Grier. "Establishing Independent Audit Mechanisms for Database Management Systems." In 2018 IEEE International Symposium on Technologies for Homeland Security (HST). IEEE, 2018. http://dx.doi.org/10.1109/ths.2018.8574150.

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Garera, Sujata, and Aviel D. Rubin. "An independent audit framework for software dependent voting systems." In the 14th ACM conference. ACM Press, 2007. http://dx.doi.org/10.1145/1315245.1315278.

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Cheisviyanny, Charoline, Sany Dwita, and Herlina Helmy. "Going Concern: A Note of Audit Committee and Independent Commissioners." In First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/piceeba-18.2018.73.

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Suhendra, Euphrasia Susy, and Dini Tri Wardani. "The Influence of Corporate Governance Mechanism to Earnings Management on Indonesia and China Industrial Banking." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00597.

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The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commi
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Kuzyk, Natalya, Kateryna Shevchuk, Maryna Kruhla, and Vladyslav Aloshyn. "Audit of financial reporting as a tool for investment attractiveness of agricultural business enterprises." In 24th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.015.

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Development of financial statements audit as an effective practical tool for the investment attractiveness of agrarian business enterprises requires elaboration of its relevant theoretical positions with a detailed projection on the industry area to specify the content, tasks, information usefulness for investors, owners, and top managers of the enterprise. For this purpose, the role of the financial statements audits as a specific tool for improving the investment attractiveness of agrarian business enterprises is identified. The authors also substantiate the need to deepen its essential unde
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Miserciu, Iulian. "Audit of European Structural and Investment Funds, a Component of the Management and Control System." In G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/10.

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The European Commission (EC) has established through European regulations that at each Member State an independent body, generically called the Audit Authority (AA), who will ensure the external public audit function for each operational program financed by the European grants. Each Member State was free to set up its audit authority, subject to the above-mentioned conditions. The Romanian Audit Authority was set up at the level of the Romanian Court of Accounts, being established by national law as a body without juridical personality, operationally independent from the rest of the public aud
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Reports on the topic "Independent Audit"

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McKinley, Catherine, Prem Sylvester, Benjamin Faveri, et al. Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. Edited by Saiph Savage, Mona Sloam, Luis Adrián Castro-Quiroa, et al. International Panel on the Information Environment (IPIE), 2024. https://doi.org/10.61452/guyx7442.

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

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A high-level précis of the Synthesis Report can be found in the Summary for Policymakers Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. The growing integration of artificial intelligence (AI) into critical sectors of society, from healthcare to education, has the potential to support widespread social transformation and progress. However, AI systems also have the power to perpetuate biases, deepen inequalities, and cause environmental harm. Accurately evaluating the risks and benefits of an AI system requires a careful audit. Current approaches to auditi
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DEFENSE BUSINESS BOARD WASHINGTON DC. Independent Review Panel Report on the Defense Contract Audit Agency. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada525119.

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

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than t
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Watson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Spring Chinook : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/821810.

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Watson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Summer Steelhead : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/821813.

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Watson, Montgomery. Hatchery Evaluation Report/Rapid River Hatchery - Spring Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/821815.

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Watson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Urb Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/516031.

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Watson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/516050.

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Watson, Montgomery. Hatchery Evaluation Report / Lyons Ferry Hatchery - Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Teams (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/654038.

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