Relevant bibliographies by topics / Knowledge management audit

Contents

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

Academic literature on the topic 'Knowledge management audit'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Knowledge management audit"

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Mai, Duc Nighia, and Hoang To Loan Nguyen. "Knowledge Management Model for Internal Auditing." European Conference on Knowledge Management 23, no. 2 (2022): 768–76. http://dx.doi.org/10.34190/eckm.23.2.523.

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Internal audit is crucial to improve the effectiveness and efficiency of internal controls, governance, and risk management processes in organizations. For an internal audit organization, to benefit from the knowledge of its staff, it is vital to identify the knowledge that is needed to complete quality and efficient internal audits. Knowledge management is a system that is concerned with using to the best advantage knowledge and experience. In internal auditing, knowledge management is increasingly recognized as a tool to effectively manage not only the knowledge of individuals, but also the
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Medina, Nogueira Yuly Esther* Nogueira Rivera Dianelys Medina León Alberto Medina Nogueira Daylin El Assafiri Ojeda Yusef Castillo Zúñiga Victor Javier. "METHODOLGY FOR KNOWLEDGE MANAGEMENT AUDIT." INTERNATIONAL JOURNAL OF ENGINEERING SCIENCES & RESEARCH TECHNOLOGY 4, no. 11 (2017): 1–23. https://doi.org/10.5281/zenodo.1045833.

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Organizations are now oriented towards intangible assets, which are difficult to manage; where one of the most important is the knowledge asset. The development of Knowledge Management with a process approach, aimed at the fulfillment of the strategic objectives of the organization is a very effective and current way of proceeding. Determining the knowledge that is lacking and capable of giving value to the processes and organization is developed through a Knowledge Management Audit and constitutes a tool for continuous improvement. Consequently, the objective of the research is: to propose a
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Ramdani, Panji Madya. "Pengembangan Knowledge Management System Berbasis Knowledge Audit." Jurnal Informatika 5, no. 1 (2018): 145–56. http://dx.doi.org/10.31311/ji.v5i1.2522.

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Abstrak
 Dasar dari sumber daya ekonomi saat ini bukan lagi berupa modal uang, sumber daya alam maupun tenaga kerja melainkan juga pengetahuan (knowledge). Pengetahuan sebagai intangible asset yang harus dikelola perusahaan menjadi paradigma baru dalam lingkungan bisnis sebagai pusat kekuatan dan keunggulan dalam bersaing. Namun masih banyak organisasi belum atau tidak mengetahui potensi pengetahuan yang dimiliki oleh karyawannya karena organisasi kesulitan dalam menangkap (capture) tacit knowledge. Lambatnya penyebaran pengetahuan disebabkan oleh terbatasnya ruang dan waktu. Transfer kno
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Liebowitz, Jay, Bonnie Rubenstein-Montano, Doug McCaw, et al. "The knowledge audit." Knowledge and Process Management 7, no. 1 (2000): 3–10. http://dx.doi.org/10.1002/(sici)1099-1441(200001/03)7:1<3::aid-kpm72>3.0.co;2-0.

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Chen, Jengfang, Hsihui Chang, Hsin-Chi Chen, and Sungsoo Kim. "The Effect of Supply Chain Knowledge Spillovers on Audit Pricing." Journal of Management Accounting Research 26, no. 1 (2013): 83–100. http://dx.doi.org/10.2308/jmar-50646.

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ABSTRACT We present evidence on the effect of audit firms' supply chain knowledge spillover on audit pricing. Analyzing data from Audit Analytics and Compustat for the seven-year period from 2003 to 2009, we find that audit firms' supply chain knowledge has a negative effect on audit fees. Specifically, an audit firm with more supply chain knowledge charges lower audit fees to its clients when the firm also audits its clients' major buyers. In addition, we find that the fee discount is greater when the audit firm possesses major buyer-related supply chain knowledge at the office level compared
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Sharma, Chandra Kant, and Akash Kumar Singh. "evaluative study of information audit and knowledge management audit." Brazilian Journal of Information Science 5, no. 1 (2012): 56–72. http://dx.doi.org/10.36311/1981-1640.2011.v5n1.05.p56.

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While defining the information audit is a tool that can be used to not only identifying strategically significant information resources, but also to identify those tasks and activities that create knowledge and those that rely on the transfer of knowledge from the other area of the organization. This article firstly describes the relationship between the information audit process and knowledge management. Secondly, introduces the seven stage information audit models. It discusses each stage of the model in terms of its contribution to the process and the desired outcomes. Concludes by examinin
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Choy, S., W. Lee, and C. Cheung. "A Systematic Approach for Knowledge Audit Analysis: Integration of Knowledge Inventory, Mapping and Knowledge Flow Analysis." JUCS - Journal of Universal Computer Science 10, no. (6) (2004): 674–82. https://doi.org/10.3217/jucs-010-06-0674.

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Knowledge audit lays a concrete foundation for any knowledge management programs. The central topic of this paper is to integrate various knowledge audit related techniques into pre-audit preparation, in-audit process and post-audit analysis in a systematic manner. Culture assessment, in the form of surveys and radar charts, along with orientation program make up the pre-audit preparation. Structured interviews are carried out to capture process-critical knowledge. Knowledge inventory, knowledge maps and knowledge flow analysis compose of post-audit analysis. Knowledge inventory is then built
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Yip, Jessica Y. T., Rongbin W. B. Lee, and Eric Tsui. "Examining knowledge audit for structured and unstructured business processes: a comparative study in two Hong Kong companies." Journal of Knowledge Management 19, no. 3 (2015): 514–29. http://dx.doi.org/10.1108/jkm-10-2014-0420.

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Purpose – This study/paper aims to study the knowledge audit methodologies needed in structured business processes (SBP) and unstructured business processes (UBP) respectively. The knowledge audit methodology used for SBP aims to identify and capture procedural knowledge, while the one for UBP aims to facilitate the sharing of experiential knowledge. The designs of audit methodologies, including elements of knowledge elicitation (KE), knowledge representation (KR), and role of researcher (RR) for SBP and UBP, are proposed in this paper. Design/methodology/approach – Two knowledge audit cases s
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Ayinde, Lateef, Ibrahim Oluwapelumi Orekoya, Qaozara Adebanke Adepeju, and Adeyinka M. Shomoye. "Knowledge audit as an important tool in organizational management: A review of literature." Business Information Review 38, no. 2 (2021): 89–102. http://dx.doi.org/10.1177/0266382120986034.

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The purpose of this paper is to review current literature on knowledge management and highlight the importance of knowledge audit in bringing about a holistic knowledge solution to knowledge management. Based on the review of literature on knowledge management, this study points out the role of knowledge audit in solving the challenges in organizations’ tacit and explicit knowledge. Specifically, the paper concentrates on knowledge audit, knowledge risk and international and national standards on knowledge audit processes. The contribution of this study to literature are the suggestions that k
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Dewah, Peterson. "Knowledge audit at National Archives of Zimbabwe: a step towards implementing knowledge management." Regional Journal of Information and Knowledge Management 2, no. 1 (2017): 1–14. http://dx.doi.org/10.70759/spwa1g85.

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Rationale of Study -The first step to implement knowledge management is preceded by an audit of the organisation’s knowledge and as such, this study sought to investigate the knowledge that National Archives of Zimbabwe (NAZ) needs, where that knowledge is, how it is being used, the problems experienced, and the improvements which can be made. Methodology -A case study approach with a triangulation of data collection methods was employed. Data was collected through questionnaires, interviews and documentary analysis. Findings -The study established that NAZ archivists possess vital tacit knowl
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Dissertations / Theses on the topic "Knowledge management audit"

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Aliba, Beatrice. "Knowledge management in research organisations : a knowledge audit." Master's thesis, University of Cape Town, 2008. http://hdl.handle.net/11427/14703.

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Includes bibliographical references (leaves 120-125).<br>This dissertation focuses on a knowledge audit that was conducted in a research organisation (PLAAS) at the University of the Western Cape in Cape Town, South Africa. A knowledge and information audit provides a framework that examines the ways in which an organisation handles and leverages its knowledge and information assets. The audit examines ways an organisation creates, generates, disseminates, stores and shares its knowledge and information resources. In the process, the gaps, sinks, and duplications are revealed; providing useful
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Gogela, Zingisa Zeroa. "The knowledge audit : from information management to knowledge management : a case study of a provincial library service." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50501.

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Thesis (MPhil)--Stellenbosch University, 2005.<br>ENGLISH ABSTRACT: There is a strong pressure for organizations to attaining, maintaining and improving knowledge standards for sustained competitive strategic advantage. This assignment examines the status of knowledge and knowledge management (KM) practices at the Provincial Library Services (PLIS). I approached the topic by collecting data relevant to the management of information and knowledge and benefits of the KM activities using the following methods: A review of literature and research: - addressing the paucity of literature and
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Krisandersson, Patric, and Johan Hulthin. "The complexity of the audit process: : Judgment and decision making." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180174.

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This paper explains what recognition the auditor has of theoretical judgment and decision making subjects surrounding the audit process. The auditors’ judgment and decision making skills seem to be more challenged when it comes to estimating their clients’ valuations. Therefore, the audit process of fair value measures (FVM) is used to charterer the recognition more clearly. Attention to this topic is warranted for several reasons. First, FVM was implemented on the Swedish market in 2005 and is relatively recent to Swedish auditors. Second, to our knowledge no similar study, regarding the Swed
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O'Kane, Stephen, and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "THE EFFECTIVENESS OF THE DEVELOPMENT OF INTERNAL AUDITING IN THE VICTORIAN PUBLIC SERVICE (1982-1987)." Deakin University. School of Accounting, Economics and Finance, 1992. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040906.151857.

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The selection of an inappropriate regime by policy makers can thwart the effective implementation of public policy and lead to implementation failure. Competing values in the implementation process have a significant impact on the results of implementation, and the regime selected for implementation implies the choice of one value over another. Stoker has argued that on the one hand central leadership is valued for consistency, benefits of scale, co-ordination and cost sharing (instrumental model); and on the other, diffuse authority is valued as knowledge is particular and situational, and th
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Van, Schalkwyk Phillipus Johannes. "A conceptual framework and considerations for mergers and acquisitions in the information technology arena / P.J. van Schalkwyk." Thesis, North-West University, 2007. http://hdl.handle.net/10394/2038.

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Lauri, Marcus. "Narratives of governing : rationalization, responsibility and resistance in social work." Doctoral thesis, Umeå universitet, Statsvetenskapliga institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-119783.

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For many years, Sweden has had a reputation for having a comprehensive and women friendly welfare state. However, as in many other European countries during the past few decades, the organization and governing of welfare has undergone profound changes. Through interviews with social workers and the application of theories of governmentality, this thesis analyzes the expressions and consequences of such current organization and governing. One result is that the introduction of meticulous documentation practices of social workers contact with clients, regulate their interaction and constitute a
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Kubálková, Petra. "Audit znalostního managementu." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-368084.

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(in English): The thesis investigates knowledge management in the context of information science and human resources management strategy. It includes (1) analysis of the current status of knowledge management and the potential of knowledge management to be evaluated using audit procedures, (2) comparative analysis of knowledge management as approached in the Czech Republic and other countries, and (3) knowledge management audit proposal.
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Chen, Ming-Huang, and 陳銘煌. "A Study on Building Critical Knowledge Audit System for Knowledge Management." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/10000236095001878428.

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碩士<br>國立臺灣科技大學<br>資訊管理系<br>93<br>With the knowledge economy comes, knowledge will be its crucial resource. Peter Drucker(1993) argues that “the main producers of wealth have become information and knowledge” rather than “land, labor and capital”. Therefore, there are more and more companies trying to implement a Knowledge Management (KM) in order to promote customer satisfaction and earn more money. Unfortunately, the performance of KM is not satisfying expectation of organization or without result. One of the key causes is the basic activity, Knowledge Audit (KA), which is ignored by orga
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Kuo, Ta-jung, and 郭大榮. "Government Knowledge Management : A Research model in Computer Audit." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/54085821731042808556.

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碩士<br>國立臺灣大學<br>資訊管理研究所<br>90<br>The purpose of this study is trying to find some ways in dealing with the limited audit resource and helping the audit organization to collect the experience and knowledge for reference . Through the simulation model, it could help audit institute providing a better environment for the auditors to conduct their assignments. As private sectors have been booming in their Knowledge Management, most of the public sectors still remain far behind . However the public sectors have controlled a great part of the society resource, even only a bit of improvem
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CHANG, CHIEN-HSIUNG, and 張健雄. "An Infrastructure For Knowledge Audit using Workflow Management System." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/96711400970421849268.

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碩士<br>國立臺灣科技大學<br>資訊管理系<br>98<br>In the era of knowledge economy, knowledge has been the major resource for enterprises to keep it on the vantage point in competition. Yet, said some research, a lot of knowledge management projects promoted by enterprises could not meet the plans or even just got failed on the way. The major reason to such results is implementing unsuitable promotional strategies which come from knowledge management without systematical audit in enterprise knowledge asset. Knowledge audit is surely one of the priority in knowledge management processes. The knowledge item an
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Books on the topic "Knowledge management audit"

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MacLachlan, Liz. Managing knowledge successfully: From information audit to knowledge management. Library Association, 2000.

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Kebede, Gashaw. Enhancing knowledge sharing to support the poverty reduction process in Africa: The knowledge audit report. Economic Commission for Africa, 2007.

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Mitenkov, Aleksey, Evgeniya Eliseeva, Diana Boboshko, and Natal'ya Bogdanova. Accounting, analysis and audit in small businesses. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2141896.

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The textbook contains theoretical and practical material on the discipline "Accounting, analysis and audit in small businesses", the study of which will allow students to consistently master and consolidate their knowledge on practical examples given in the text. The issues of choosing a taxation system for small businesses, organization of accounting and analysis of the effectiveness of activities are considered in detail. Meets the requirements of the latest generation of federal state educational standards for higher education. It is intended for students studying in the enlarged group of s
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Nikiforova, Elena, Lyudmila Kupriyanova, and Ol'ga Shnayder. Management accounting and analysis. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2122904.

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The conceptual foundations of management accounting and analysis are revealed, the directions of theoretical and practical skills in assessing and determining effective management decisions are determined. The textbook material forms and consolidates the knowledge of the conceptual framework of managerial accounting and analysis. The main approaches to information support are described; applied tools aimed at ensuring the financial stability of a business are presented, practical situations that reveal its work, approaches to assessing the effectiveness of financial and economic activities bas
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Baholdina, Irina, and Nina Golysheva. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121598.

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The textbook consists of 15 chapters, as well as a set of practical (situational) cases for independent work of students of economic universities and faculties.&#x0D; Each chapter contains methodological guidelines for practical classes and situational tasks that allow integrating the knowledge gained in the process of studying financial accounting. The final part of the textbook contains a cross-cutting task, the solution of which allows the student to complete an internship as an accountant at a conditional enterprise. The complex of practical (situational) cases for students ' independent w
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Nikiforova, Elena, Ol'ga Shnayder, and Igor' Ushanov. Comprehensive analysis of economic activity. INFRA-M Academic Publishing LLC., 2024. https://doi.org/10.12737/2056734.

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The textbook reveals the theoretical and conceptual foundations of a comprehensive analysis of economic activity. The textbook material forms and consolidates the knowledge of the conceptual apparatus of the fundamentals of the analysis of economic activity. Approaches to information support are presented; theoretical and reinforcing material forming the basis of a comprehensive analysis of economic activity is presented. The textbook material is systematized by topic and covers a complete list of issues of a comprehensive analysis of the economic activities of economic entities. Meets the req
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Sil'vestrov, Sergey, Vladimir Starovoytov, Vladimir Bauer, et al. Strategic planning in the public sector of the economy. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1081855.

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This collective monograph continues a series of scientific studies and publications on the problems of strategic planning, which have been carried out for several years at the Financial University under the Government of the Russian Federation with the involvement of specialists from other scientific and educational organizations. A series of research papers in 2017-2019 was devoted to the analysis of strategic development risks and the analysis of global strategic planning practice, the general methodology of strategic planning and forecasting (including in the context of ensuring Russia's ec
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Henczel, Susan Margaret. Knowledge Services Audit for the Effective Management of Enterprise Knowledge Assets. de Gruyter GmbH, Walter, 2020.

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Henczel, Susan Margaret. Knowledge Services Audit for the Effective Management of Enterprise Knowledge Assets. de Gruyter GmbH, Walter, 2020.

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Henczel, Susan Margaret. Knowledge Services Audit for the Effective Management of Enterprise Knowledge Assets. de Gruyter GmbH, Walter, 2020.

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Book chapters on the topic "Knowledge management audit"

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Mertins, Kai, Peter Heisig, Ina Finke, and Christina Ulbrich. "The Fraunhofer Knowledge Management Audit (FKM-Audit)." In Knowledge Management. Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-24778-4_3.

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Mohapatra, Sanjay, Arjun Agrawal, and Anurag Satpathy. "KM Metrics and KM Audit." In Designing Knowledge Management-Enabled Business Strategies. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-33894-1_6.

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Rottensteiner, Arno, Christian Ploder, Thomas Fritz, and Reinhard Bernsteiner. "Development and Validation of a Knowledge Audit Framework for SMEs." In Knowledge Management in Organisations. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-34045-1_20.

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Ahmad, Rabiah, Aslinda Hassan, Lee Hwee Hsiung, and Mohd Fadzrin Othman. "Peer Online Training (POT) as Learning Activity in Computer Security Audit and Risks Management Teaching Module." In Knowledge Management in Organisations. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-34045-1_19.

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Mostafa, Salama A., Saraswathy Shamini Gunasekaran, Shihab Hamad Khaleefah, et al. "Improving the Knowledge Management Processes Through a Multi-agent Knowledge Audit Framework." In Lecture Notes in Networks and Systems. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-98012-2_38.

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Mohd Isa, Mohd Fuad, Nor Zairah Ab. Rahim, Mohamad Syazli Fathi, and Rasimah Che Mohd Yusoff. "Extending the Occupational Safety and Health Management System as a Knowledge Management System Through the Mixed-Reality Remote Audit." In Knowledge Management in Organisations. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-07920-7_21.

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Téllez, Camilo Alejandro Bustos, and Eduyn Ramiro López Santana. "A Knowledge-Based Expert System for Risk Management in Health Audit Projects." In Communications in Computer and Information Science. Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-20611-5_12.

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Karim, Asma Abdul, Muhammad Waris Ali Khan, and A. Q. Adeleke. "The Impact of Digital Knowledge Management on Organizational Performance." In BUiD Doctoral Research Conference 2023. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-56121-4_38.

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AbstractDigital knowledge management is one of the important components of the overall operations of the organisation, particularly in this digital era. It is comprised of three main components including digital knowledge creation, digital knowledge sharing and digital organisational learning in order to get maximum output in terms of financial and non-financial outcomes. This study particularly provides insights into the constructs of creating, sharing, disseminating, and learning on financial objectives such as profitability, return on investment cost saving, as well as non-financial objecti
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Lukosch, Stephan, Michael Klebl, and Tanja Buttler. "Facilitating Audio-Based Collaborative Storytelling for Informal Knowledge Management." In Groupware: Design, Implementation, and Use. Springer Berlin Heidelberg, 2008. http://dx.doi.org/10.1007/978-3-540-92831-7_24.

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Feng, Dawei, Kele Xu, Haibo Mi, Feifan Liao, and Yan Zhou. "Sample Dropout for Audio Scene Classification Using Multi-scale Dense Connected Convolutional Neural Network." In Knowledge Management and Acquisition for Intelligent Systems. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-97289-3_9.

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Conference papers on the topic "Knowledge management audit"

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Lichti, Keith A., Rosalind Julian, Monika Ko, and Michael Lee. "The Application of Risk Based Assessment to Geothermal Energy Plant." In CORROSION 2013. NACE International, 2013. https://doi.org/10.5006/c2013-02438.

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Abstract Risk Based Assessment (RBA) for inspection activities within geothermal energy plants has become commonplace in New Zealand to control the risk of premature or unexpected failure and for maintenance planning. Geothermal energy companies often administer their own pressure vessel inspection requirements following recognized standards, with audit and certification provided by accredited inspectors. The RBA methodology is based on the ability to predict the corrosion chemistry in key parts of the plant so that material-environment combinations can be modeled. This allows the prediction o
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N R, Rejin Paul, Priyadharshini J, Arun Manicka Raja M, and Shakthi Priya S. "Unmasking Synthetic Speech: A Novel Deep Learning Model for Deepfake Audio Detection." In 2025 2nd International Conference on Research Methodologies in Knowledge Management, Artificial Intelligence and Telecommunication Engineering (RMKMATE). IEEE, 2025. https://doi.org/10.1109/rmkmate64874.2025.11042838.

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Strauss, Alfred, Sérgio Fernandes, José Matos, et al. "Harmonization of quality management for engineering structures Basic considerations and principles." In IABSE Symposium, Tokyo 2025: Environmentally Friendly Technologies and Structures: Focusing on Sustainable Approaches. International Association for Bridge and Structural Engineering (IABSE), 2025. https://doi.org/10.2749/tokyo.2025.1070.

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&lt;p&gt;Currently, various existing and established national and international Quality Management (QM) formats are available in the field of engineering, particularly on concrete and reinforced concrete structures. In this context, the aim of this work is, firstly, to provide an overview of these various QM approaches and secondly, to identify the key elements found, with the help of expert knowledge. For a possible standardization process, the following aspects will be examined to show which elements already exist and are suitable for engineering structures integrating their design, use and
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Kunthi, Raisiffah, and Dana Indra Sensuse. "Knowledge Management System for Internal Audit." In 2019 11th International Conference on Information Technology and Electrical Engineering (ICITEE). IEEE, 2019. http://dx.doi.org/10.1109/iciteed.2019.8929953.

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Bo Yang. "Knowledge-enhanced change audit for configuration management." In 2010 IEEE Network Operations and Management Symposium - NOMS 2010. IEEE, 2010. http://dx.doi.org/10.1109/noms.2010.5488346.

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Zhu, Zhihong, and Dawei Xue. "Research on Internal Audit of Enterprise Knowledge Management." In 2014 International Conference on Global Economy, Commerce and Service Science (GECSS-14). Atlantis Press, 2014. http://dx.doi.org/10.2991/gecss-14.2014.74.

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Vyatkina, Ekaterina O., and Alexey A. Sitnov. "Unformalized Knowledge Audit as a Modern Management Tool." In the 2018 International Conference. ACM Press, 2018. http://dx.doi.org/10.1145/3300942.3300944.

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Suo, Baimin, Jiabin Wang, Feng Dong, and Zhenggang Zhao. "The fuzzy evaluation on enterprise knowledge management capability based on knowledge audit." In 2008 IEEE International Conference on Service Operations and Logistics, and Informatics (SOLI). IEEE, 2008. http://dx.doi.org/10.1109/soli.2008.4686506.

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Iachimovschi, Anatolie, and Rodica Cusmaunsa. "Opportunities for modernizing the financial audit quality management system in the Republic of Moldova." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.33.

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Replacing the concept of quality control with that of quality management will not be a formality in the modernization of the quality assessment process of audit missions, as long as the management of the audit entity will assume this responsibility. And the linear approach traditionally used until now can no longer cope with the tasks of a flexible internal control system within an audit firm. The research in question is an empirical investigation to establish whether the new reforms in the field of auditing determine the performance of the audit mission in the context of the current requireme
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Pinto, Fernando Antonio D. G., Sérgio Lifschitz, and Edward Hermann Haeusler. "A Graph Knowledge-base for Auditing Human Resources Public Management." In Workshop de Computação Aplicada em Governo Eletrônico. Sociedade Brasileira da Computação, 2022. http://dx.doi.org/10.5753/wcge.2022.223273.

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Abstract:
Given the growing volume of data that is generated in the public sector, new payroll audit models are created. Payroll is a sensitive area and requires assertive processes in its operations. The formal verification of public rules, in a knowledge base, aims to demonstrate the conformity of public acts in relation to the respective legal norms. In this paper we build a knowledge base of public acts from the extraction of information contained in a 9-year series of a official gazette. With this, we can audit the participation of public servers in technical committees through SPARQL queries in a
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