Academic literature on the topic 'Public audit methodology'

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Journal articles on the topic "Public audit methodology"

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Andrianto, Nico, Iwan Purwanto Sudjali, and R. Luki Karunia. "Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (2021): 19–37. http://dx.doi.org/10.28986/jtaken.v7i1.554.

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Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several
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Henderson, Julie K. "Evaluating Public Relations Effectiveness in a Health Care Setting." Journal of Health and Human Services Administration 28, no. 2 (2005): 282–322. http://dx.doi.org/10.1177/107937390502800204.

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The practice of public relations has experienced tremendous growth and evolution over the past 25 years, especially in the area of medical public relations. The constant changes in health care delivery have often led to increased need for communication with important publics. At the same time, practitioners in all fields of public relations have explored methods of accurately measuring the effectiveness of public relations programs. One such method of evaluation is the communication audit. This paper includes a brief overview of the communication audit concept followed by a case study based on
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Chkhutiashvili, Lela V. "DIGITAL AUDIT: DEVELOPMENT OF THE METHODOLOGY OF STATE AUDIT." SOFT MEASUREMENTS AND COMPUTING 10, no. 71 (2023): 75–79. http://dx.doi.org/10.36871/2618-9976.2023.10.008.

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The author analyzes the state audit of the XXI century, which is acquiring a digital format today. Ensuring standardization, optimization and unification of processes and procedures, improving the quality of documentation of information and accounting, increasing the reliability of reporting based on flexible and adaptive information technologies, as well as the transition to uniform standards of electronic financial information of public sector organizations and their counterparties allow for automatic processing and guarantee legal significance. The State receives information about the finan
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Valipour, Hashem, Sirous Fatahi, Ayatollah Jafari, and Mohsen Ahmadi. "The effect of the implementation of the performance audit of efficiency on improving of public sector accountability." Journal of Management and Accounting Studies 3, no. 02 (2019): 74–93. http://dx.doi.org/10.24200/jmas.vol3iss02pp74-93.

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The aim of this study was to investigate the implementation of a scientific approach and results oriented performance auditing of efficiency, and accountability of government. Methodology: Methods of solidarity and survey research, including research in order hypotheses (8) assumes two questionnaires developed five options (Likret), which both feature high reliability and validity have been prepared in the interval Since October 2014 to June 2015, the Supreme Audit Court and the provincial sample using formula Cochran (357) patients were determined, were distributed. To test the hypothesis of
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Indah, Oktari Wijayanti1* Fenny Marietza2 Danang Adi Putra3 Herawansyah4 Madani Hatta5. "Comparison of Audit Quality between Large and Small Public Accounting Firms: Implications for Audit Practice." ISRG Journal of Economics, Business & Management (ISRGJEBM) III, no. I (2025): 103–7. https://doi.org/10.5281/zenodo.14848445.

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<strong>Abstract</strong> <em>This study aims to analyze the significant differences between large Public Accounting Firms (KAP) and small Public Accounting Firms (KAP) in several important aspects, namely audit quality, level of independence, use of audit technology and methodology, and audit costs. The method used in this study is quantitative analysis with data collection through questionnaires distributed to 100 respondents consisting of 50 large KAP and 50 small KAP in Indonesia. The results of the hypothesis test using the T-Test showed that there were significant differences in all the
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Čáp, Vilém, Marek Feurich, and Martin Lukavec. ""Action and reaction" - a new public sector effectiveness assessment methodology." International Journal of Economic Sciences 13, no. 1 (2024): 106–46. http://dx.doi.org/10.52950/es.2024.13.1.006.

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The main contribution of the paper is the development of a new way of assessing the efficiency of public administration using statistical methods - multivariate regression (identification of exogenous factors) and residual analysis (identification of regression residuals). The methodology presented is intuitive, practical and, if appropriately set up, globally applicable for the evaluation of a wide range of processes taking place in the public sector on the principle of "action and reaction". Putting the methodology into practice can go some way to satisfying the "taxpayer hunger" for informa
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Primandini, Ni Made Candra, and Made Yenni Latrini. "Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit." Owner 9, no. 1 (2025): 357–69. https://doi.org/10.33395/owner.v9i1.2438.

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The quality of audits performed by auditors is a type of assessment of auditor behavior, is shaped by factors originating from within and outside the auditor’s control. This study investigates the impact of audit fees, time budget pressure, and auditor's experience on the quality of audits. This study employs an associative quantitative research methodology to thoroughly investigate the relationship between audit remuneration, temporal constraints, and professional background on the caliber of audit quality. The research carried out at the Public Accounting Firm of Bali Province has been offic
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PANTELEIEV, V. "A Synthesis of Information on Regulation, Organization and Methodology of Audit in the EU Countries." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (February 20, 2020): 39–65. http://dx.doi.org/10.31767/nasoa.4.2019.05.

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The paper sums up documents on the legal and practical framework for the regulation of audit, quality control of audit services and public oversight audit all countries of EU. For more than a quarter of a century, an understanding and approval practice of providing audit services has been formed in Ukraine. As an important element of the market mechanism, an audit involves expressing the reasoned opinion of an independent, qualified professional about the entity's financial statements. The time requirement is the use by regulators of new, modern audit techniques. Audit development in Ukraine a
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Chegrinets, Ye A. "On the Application of Information Audit for the State Public Audit." Management Science 11, no. 3 (2021): 36–46. http://dx.doi.org/10.26794/2404-022x-2021-11-3-36-46.

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The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information
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Fedchenko, Elena, Lyubov Gusarova, Timur Timkin, Natalie Gryzunova, Michał Bilczak, and Svetlana Frumina. "Methodology for an Audit of Institutional Projects in the Energy Sector." Energies 16, no. 8 (2023): 3535. http://dx.doi.org/10.3390/en16083535.

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Auditing activity, in the last decade, is one of the most dynamically changing types of economic activity, on the one hand, due to an increase in the number of state projects implemented by many countries, and on the other hand, due to technological innovations and digitalization. Russian auditing practices are also being actively reformed. For example, the Ministry of Energy is updating their audit methodology. The subject of this study is to ensure the efficiency of spending public funds for the implementation of strategic projects. The object of this study is the methodology of a state audi
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Dissertations / Theses on the topic "Public audit methodology"

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Слободяник, Ю. Б., Ю. Б. Слободяник та Y. Slobodyanik. "Державний аудит в Україні: теорія, методологія, організація". Diss., Одеський національний економічний університет, 2014. http://dspace.oneu.edu.ua/jspui/handle/123456789/3711.

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Дисертаційне дослідження спрямоване на вирішення проблеми формування теоретико-методологічних і організаційних засад, методичного забезпечення та практичних рекомендацій щодо становлення і розвитку державного аудиту в Україні. Проведено ретроспективу контролю державних фінансів для з’ясування місця і ролі в ньому державного аудиту; конкретизовано сутність поняття “державний аудит”, уточнено його функції, предмет, об’єкти та суб’єкти. Обґрунтовано класифікацію видів і форм державного аудиту; сформульовано постулати державного аудиту, розкрито його основоположні принципи. Внесено пропозиції щодо
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Books on the topic "Public audit methodology"

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Kobozeva, Nadezhda, and Vera Dunaeva. The quality of audit services: concept, methodology, tools. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1016909.

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In the monograph developed a scientifically grounded concept and methodological quality assurance of audit services. Used in the Russian practice the system of indicators of audit quality are not sufficiently effective due to the lack of a uniform conceptual apparatus in the field of audit quality, allowing you to combine the expectations of users, requirements of regulatory bodies and public auditing. The most urgent task of the present stage of development of audit activities is the development of holistic, taking account of national features of the concept of audit quality.&#x0D; For studen
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United States. General Accounting Office. Accounting and Financial Management Division. Financial audit manual. The Office, 1992.

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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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Office, General Accounting. Contract pricing: DCAA's methodology change in identifying "high risk" contractors : report to the Chairman, Committee on Governmental Affairs, U.S. Senate. The Office, 1992.

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Kazakova, Nataliya, and Anastasiya Ivanova. The concept of development of strategic assets of fund-intensive companies. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1370669.

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The monograph is devoted to the study of conceptual approaches to the development of information and analytical support for the development of strategic assets in fund-intensive companies. It covers three key areas: the stakeholder approach in accordance with the concept of sustainable business development; modeling the trend of strategic asset management; audit of the effectiveness of the KPI strategy of public fund-intensive companies using the SPACE-analysis methodology.&#x0D; The results of the study are aimed at developing the corporate strategic asset management system, as well as improv
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J, Schensul Jean, ed. Mapping social networks, spatial data & hidden populations. AltaMira Press, 1999.

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J, Schensul Jean, and LeCompte Margaret Diane, eds. The ethnographer's toolkit. AltaMira Press, 1999.

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Financial audit manual: Accounting and Financial Management Division. The Office, 1992.

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Financial audit manual: Accounting and Financial Management Division. The Office, 1992.

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Financial audit manual: Accounting and Financial Management Division. The Office, 1992.

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Book chapters on the topic "Public audit methodology"

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Baporikar, Neeta. "Information Technology Usage in Internal Audit to Enhance Public Sector Sustainability." In IT and Semantic Web Contributions to Digital Transformation. IGI Global, 2025. https://doi.org/10.4018/979-8-3693-8477-0.ch003.

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Information Technology has a transformative impact on streamlining processes and enhancing efficiency is universally admitted. Collaborative and specialized tools led to a comprehensive approach to diverse computer-aided audit processes. This chapter investigates the strategic role of information technology (IT) in enhancing public sector sustainability through the internal audit lens. Adopting a constructivist research philosophy, qualitative exploratory research design, and survey methodology the objective is to explore how internal auditors actively construct their understanding of IT impac
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Mulyk, Yaroslavna. "ORGANIZATION AND IMPROVEMENT OF INTERNAL AUDIT IN THE ENTERPRISE MANAGEMENT SYSTEM." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-7.

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The purpose of the paper are the issues related to the organization and improvement of internal audit in the enterprise management system. Methodology. The study is based on a dialectical method using a systematic approach to knowledge of economic phenomena, processes inherent in the system of public financial control and internal audit, in particular. The research used general and special methods based on the systematic study of economic phenomena. Results. It is determined that internal audit is an assessment of the enterprise in order to provide its owners and management with prompt and unb
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Alkmim Maria Beatriz M., Marcolino Milena Soriano, Maia Junia Xavier, Pessoa Cristiane G., Machado Elaine, and Sousa Lidiane. "Clinical Quality Control of a Large-Scale Teleconsultation Service." In Studies in Health Technology and Informatics. IOS Press, 2015. https://doi.org/10.3233/978-1-61499-564-7-988.

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The Telehealth Network of Minas Gerais (TNMG) is a public telehealth service in Brazil that assists 722 municipalities in the state of Minas Gerais. As a large-scale teleconsultation service, it was important to implement clinical quality control to guarantee the quality of the service. Our aim is to describe the audit of the teleconsultation responses performed by TNMG. A random sample was selected from teleconsultations performed by the specialists from the TNMG between January and February 2014. The responses were evaluated regarding size, objectivity, quality, ethics, courtesy and grammar.
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Anderson, Raymond A. "Predictive Modelling Overview." In Credit Intelligence & Modelling. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192844194.003.0002.

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This chapter covers the types of models, associated risks and their management, shock events and data used. (1) Types—of financial models and their uses; choices in terms of functional form (structural, reduced form}, methodology {parametric, non-parametric}, parameter estimation {empirical, judgmental, hybrid} and the model lifecycle {plan, build, use, scrap}. (2) Model risk (MR)—origins in forms that align primarily with the model lifecycle {concept, input, build, implement and report}; the three-lines of defence of management {owner, internal controls, audit} and means of streamlining the g
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Rahim Asiah Abdul, Zen Ismawi, Samad Nur Amirah Abd., and Rahim Che Raiskandar Che. "Universal Design and Accessibility: Towards Sustainable Built Environment in Malaysia." In Assistive Technology Research Series. IOS Press, 2014. https://doi.org/10.3233/978-1-61499-403-9-299.

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An overview about the present status of the facilities, awareness and research related to Universal Design in Malaysia since its independence in 1957. For the last 10 years, Malaysia has shown exponential growth in every aspect, and Malaysia government has given numerous supports towards attending the needs of disadvantaged groups including women, children, single parents, elderly and Persons with Disabilities (PwDs). Many standards, regulations, code of practice and guidelines have been developed to have good accessibility, connectivity, usability and seamlessness in built environment. Recent
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Johan Tambotoh and Ford Lumban Gaol. "Pemantauan Berkelanjutan Menggunakan Process Mining pada Layanan Publik Digital." In Prosiding Use Cases Artificial Intelligence Indonesia: Embracing Collaboration for Research and Industrial Innovation in Artificial Intelligence. Penerbit BRIN, 2023. http://dx.doi.org/10.55981/brin.668.c539.

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Transformasi digital yang juga berdampak pada sektor publik membutuhkan audit proses yang berkelanjutan. Salah satu metode audit proses adalah menggunakan process mining (PM). Belum pernah dilakukan penelitian audit dan pemantauan berkelanjutan berdasarkan PM serta bentuk penerimaan teknologinya di sektor publik. Penelitian ini dilakukan untuk membangun kerangka kerja audit dan pemantauan berkelanjutan berdasarkan PM sebagai bentuk pengukuran kinerja dan kesesuaian proses. Paradigma penelitian yang digunakan yaitu Design Science Research Methodology yang mengintegrasikan beberapa metode, seper
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Makohon, Valentyna, and Iryna Adamenko. "PUBLIC FINANCE DEVELOPMENT STRATEGY IN THE CONDITIONS OF MACROECONOMIC INSTABILITY." In Science, technology and innovation in the modern world. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-364-4-12.

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An important tool for ensuring macroeconomic stability in the conditions of institutional transformations of the socio-economic system is the improvement of the quality level of the public finance management mechanism. The purpose – to reveal the role of public finance as a tool for stabilizing macroeconomic processes, to substantiate the strategic priorities of their development. Solving these tasks determines the logic of the presentation of the material in this work: a literature review of approaches to the development of public finance, the mechanism of public finance management; direction
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Krishnamurthy, Rajeshwari, Shameem Shagirbasha, and Geeta Ramanathan. "New Normal Work." In Advances in Human Services and Public Health. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7495-9.ch006.

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COVID-19 has led to work from home (WFH) arrangement for many employees. Using the conservation of resources (COR) theory, this arrangement has been studied in detail both from a household perspective and an employees' perspective (with special emphasis on women employees). Aspects such as resource consumption in a household, how WFH has affected an organization, and the implications for working women have been examined. Households can now optimize resources based on the findings, and organizations can learn how to adapt to this new WFH reality. An in-depth interview-based qualitative methodol
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Hashemian, Reza. "Cost-Effective Design of Amplifiers for Hearing Aides Using Nullors for Response Matching." In Hearing Loss - From Multidisciplinary Teamwork to Public Health. IntechOpen, 2021. http://dx.doi.org/10.5772/intechopen.97842.

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This chapter starts reviewing Fixator-Norator Pairs (FNP) as an effective tool used to design analog amplifiers for a prescribed bandwidth and frequency profile. Among number of cases and applications, designing for hearing aides are particularly important, where the hearing frequency profiles, known as audiograms, are changing from person to person, and also for a person by the age. The design is mainly focused on front-end or stand-alone amplifiers. In case of a front-end the response from the amplifier can be digitized, properly controlled and adjusted to fit the digital application. Here i
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Mathews, Sarah A., and Maria K. Lovett. "Framing and Exposing Community Issues through Video Participatory Research." In Research Anthology on Instilling Social Justice in the Classroom. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7706-6.ch044.

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Video participatory research (VPR) is an emergent methodology that bridges visual methods with the epistemology of participatory research. This approach is motivated by the “crisis of representation” or “reflective turn” (Gubrium &amp; Harper, 2013) that promotes research conducted with or by participants, conceptualizing research as praxis (Lather, 1991). In this manuscript, the authors argue that VPR can be used to explore issues directly impacting individuals involved with adult education and vocational training. Primary investigators work with community co-researchers to document issues in
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Conference papers on the topic "Public audit methodology"

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UDRESCU, Lucia-Maria. "The Evolution and Impact of Digital Transformation on Internal Audit and Managerial Control in Public Institutions." In The International Conference on Economics and Social Sciences. Editura ASE, 2024. http://dx.doi.org/10.24818/icess/2024/020.

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This paper explores how digital transformation has changed the way internal audit and internal management controls are conducted in public institutions. From traditional audit methods to new technology-based methods, mainly driven by the development of artificial intelligence (AI) and blockchain technologies, they greatly improve the depth of analysis and reduce the need for manual work. This aspect allows the automation of everyday tasks as well as the most complex ones, where large data series are analysed, audits become more transparent and efficient. The purpose of the research is to evalu
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Sevciuc, Tatiana. "Fundamental ethical values of auditors supreme audit institution - foundation of quality external public audit missions." In International Scientific Conference "Modern Paradigms in the Development of the National and World Economy", 17th Edition. Moldova State University, 2025. https://doi.org/10.59295/mpdnwe2024.40.

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Purpose of the article: The objective of this research is to evaluate the importance of compliance with ethical values by auditors as a foundation of the quality of external public audit missions. Methodology: In order to achieve the proposed objective, an analysis of the national and international normative base related to the fundamental ethical values of the Supreme Audit Institutions and a synthesis of the specialized literature was carried out. The accumulated data was processed through traditional research methods such as: analysis, synthesis, induction, deduction and comparison. Conclus
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Lebedinskii, Veronica. "Directions for strengthening personnel policies to increase job satisfaction in public institutions in the Republic of Moldova." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.17.

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In a context marked by increasing pressures on public administration, this research analyzes the strengthening of personnel policies as a strategic premise for increasing job satisfaction in public institutions in the Republic of Moldova. The study has a theoretical-applicative character and uses the multiple case study methodology, based on the documentary analysis of the audit reports of the Court of Accounts on a representative sample of ministries. The results highlight a common set of structural dysfunctions, such as: planning insufficiently linked to institutional objectives, uneven appl
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Aragão, José Aderval, Airton Lima Batalha Filho, João Gabriel Santana Trindade, et al. "Pattern of alcohol consumption among workers at a public market." In III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS. Seven Congress, 2023. http://dx.doi.org/10.56238/seveniiimulti2023-116.

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Context: The consumption of alcoholic beverages in excess is characterized as a chronic disease, and is more associated with death than all illicit psychoactive substances combined. The consumption of alcohol in large quantities, constantly, can bring immense negative impacts, both due to the relationship with traffic accidents and domestic violence, as well as the health of consumers, since alcoholism contributes to liver, heart and mental problems. Objective: To collect information on the habits of alcohol consumption among workers of a municipal public market, evaluating the level of depend
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Zanfardino, Antonella, Luca Andreassi, Fabrizio Martini, and Stefano Ubertini. "Energy Audits in the Service Sector Buildings." In ASME 2014 12th Biennial Conference on Engineering Systems Design and Analysis. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/esda2014-20113.

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In the last decade, the service sector had a very rapid growth, due to the so-called “tertiarisation” of the economy. Accordingly, the energy consumption, mainly attributable to public and private buildings, is rapidly growing, thus making buildings energy saving one of the main issues of the energy policy at regional, national and international levels. To this aim, we developed an effective methodology to improve energy efficiency of the service sector buildings. This may represent a handy great opportunity to save natural and economic resources, especially where the buildings structure and t
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Rodgers, Jason, Dr Karl O. Jones, Colin Robinson, Dr Sebastian Chandler Crnigoj, Dr Helen Burrell, and Dr Suzzanne McColl. "Evaluating the Threshold of Authenticity in Deepfake Audio and Its Implications Within Criminal Justice." In 3rd SLIIT International Conference on Engineering and Technology. SLIIT, 2024. http://dx.doi.org/10.54389/jiku1539.

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Deepfake technology has come a long way in recent years and the world has already seen cases where it has been used maliciously. After a deepfake of UK independent financial advisor and poverty champion Martin Lewis was released on social media, a theory has been proposed where the deepfake target is accompanied by additional media to increase the authenticity of the file, for instance, ambient noise or processing to match how the deepfake would sound if it was recorded from a specific device such as a cellular/mobile phone. Focussing on deepfake audio, a critical listening experiment was cond
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Bragatto, Paolo, Corrado Delle Site, Maria Francesca Milazzo, Annalisa Pirone, and Maria Rosaria Vallerotonda. "Managing Pressure Equipment Aging in Plants With Major Accident Hazard: A Methodology Satisfying the Requirements of the European Directive 2012/18/UE Seveso III." In ASME 2018 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/pvp2018-84687.

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Attention to be paid to the aging of industrial facilities has been growing in the last ten years, both by public authorities and industrial executives. Many process plants, operating in Europe, have reached or exceeded their project nominal life and the safe management of aging is an urgent question. Failures, due to aged chemical process plants, cause the release of hazardous materials with severe consequences for people and workers. To counteract this phenomenon, plant operators carry out many technical activities, including non-destructive controls on piping and vessels, by adopting sophis
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Abd El Naby, Abla Mohamed. "Cairene Car-Culture: How are Automobility and Social Behavior Linked to The Development of The Soundscape and Urban Fabric of Cairo." In Noise & Vibration Conference & Exhibition. SAE International, 2025. https://doi.org/10.4271/2025-01-0069.

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&lt;div class="section abstract"&gt;&lt;div class="htmlview paragraph"&gt;Cairo’s soundscape has witnessed changes due to the ongoing urban structure developments that accommodate the number of vehicles passing through the city. The soundscape produced by this growing automobility is affected not only by vehicles but also by their owners' behavior. Cairenes use their cars as a communication tool and an extension of private space. By viewing the vehicle as a component of the soundscape as well as a space that filters it, this study examines the synergy between social behavior, automobility, urb
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Morais, Caroline Pinheiro Maurieli de. "Human Reliability Analysis of a Pig Receiver Operation: A Case Study Using Petro-HRA." In Offshore Technology Conference Brasil. OTC, 2023. http://dx.doi.org/10.4043/32749-ms.

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Abstract It is common sense that it is better to prevent than cure. The same applies to oil &amp; gas industry, which stakeholders have recently coined the expression ‘learn from normal work’ to highlight that there are other ways rather only learning from accidentes. The International Association of Oil and Gas Producers (IOGP) has recently issued a report showing how to implement the concept in the oil &amp; gas installations (IOGP, 2023). The Energy Institute (EI) has chosen to call the concept ‘learning before incidentes’, and has also issued some material, including videos (EI, 2022). The
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Reports on the topic "Public audit methodology"

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Jenkins, Glenn P., Siamand Hesami, Osaid Alshamleh, Anastasiya Yarygina, and Carola Pessino. Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005068.

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Abstract:
Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could ben
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