Academic literature on the topic 'Technical auditing'

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Journal articles on the topic "Technical auditing"

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van Biene-Hershey, M. E. "Technical (EDP) auditing." Computer Audit Update 1991, no. 9 (1991): 2–10. http://dx.doi.org/10.1016/0960-2593(91)90025-5.

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Winters, Chester M. "Auditing the Technical Support Function." EDPACS 12, no. 8 (1985): 1–8. http://dx.doi.org/10.1080/07366988509450013.

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Paans, Ronald. "Technical auditing of MVS environments." Computer Audit Update 1991, no. 4 (1991): 12–21. http://dx.doi.org/10.1016/0960-2593(91)90003-r.

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Alaiz-Moreton, Hector, Luis Panizo-Alonso, Ramón A. Fernandez-Diaz, and Javier Alfonso-Cendon. "Technical Audit of an Electronic Polling Station." International Journal of E-Services and Mobile Applications 3, no. 3 (2011): 16–30. http://dx.doi.org/10.4018/jesma.2011070102.

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This paper shows the lack of standard procedures to audit e-voting systems and also describes a practical process of auditing an e-voting experience based on a Direct-recording Electronic system (D.R.E). This system has been tested in a real situation, in the city council of Coahuila, Mexico, in November 2008. During the auditing, several things were kept in mind, in particular those critical in complex contexts, as democratic election processes are. The auditing process is divided into three main complementary stages: analysis of voting protocol, analysis of polling station hardware elements,
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Jonathan Muterera. "THE AUDITOR SELF-EFFICACY SCALE: MEASURING CONFIDENCE IN TECHNICAL SKILLS, TECHNOLOGICAL ADAPTATION, AND INTERPERSONAL COMMUNICATION." Finance & Accounting Research Journal 6, no. 3 (2024): 331–46. http://dx.doi.org/10.51594/farj.v6i3.873.

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The auditing profession's complexity and high-stakes nature necessitates a nuanced understanding of auditors' self-efficacy, which significantly influences their performance, decision-making quality, audit quality, and fraud detection capabilities. Recognizing a gap in the domain-specific measurement of self-efficacy within this field, this study introduces the Auditor Self-Efficacy (ASE) scale, developed in alignment with Bandura's social cognitive theory. The ASE scale, consisting of three subscales—Technical Skills, Technological Adaptation, and Interpersonal Communication—aims to capture a
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Ramo, Waheed Mahmood, and Abdulwahid Ghazi Mohammed. "Impact of technical and professional developments on audit risks Review study." Journal of Techniques 3, no. 1 (2021): 1–12. http://dx.doi.org/10.51173/jt.v3i1.244.

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The research provides an attempt to identify the effects of technical and professional developments on audit risks, important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern environment for auditing in general and auditing risks in particular. Therefore, the nature of these developments and their relationship to auditing and their impact on audit risks have been clarified, leading to the determination of the implications of these developments on audit risks and the requirem
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Aynbinder, I. I., A. N. Chistyakov, and N. E. Zenova. "Independent auditing as a new trend in industrial safety assessment at hazardous production facilities of the mining industry." Mining Industry Journal (Gornay Promishlennost), no. 4/2023 (August 25, 2023): 22–26. http://dx.doi.org/10.30686/1609-9192-2023-4-22-26.

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The paper discusses a new key trend used to assess the state of industrial safety at mining operations as well as the cooperation efficiency. The experience GEOEXPERT LLC has gained in carrying out independent technical auditing and the relevance of this line of activity has been demonstrated. Taking into account current challenges and the experience of technical auditing, as well as the prospects for the development of this activity, the article and the data presented in it will help the top management to make their decisions, while the description of real auditing cases will provide the mini
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Atabayeva, Eliza R., and Olga A. Pyrnova. "ANALYSIS OF THE IMPACT OF COMPUTER TECHNOLOGY ON AUDIT INFORMATIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/13, no. 150 (2024): 112–17. https://doi.org/10.36871/ek.up.p.r.2024.09.13.014.

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The information environment has brought new opportunities and challenges to computer auditing. The rapid development of e-government and the use of new technical means require profound changes in the content and organization of computer auditing by audit bodies. This article discusses the content and organization of computer auditing in the information environment.
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Jonathan Muterera Ph.D., FCPA, CPA, CFE. "DEVELOPING A MEASUREMENT INSTRUMENT FOR TECHNICAL AND ANALYTICAL SKILLS IN AUDITING FOR ENHANCED FRAUD DETECTION." Finance & Accounting Research Journal 6, no. 2 (2024): 226–40. http://dx.doi.org/10.51594/farj.v6i2.821.

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This study bridges a significant gap in forensic accounting and fraud detection by establishing a standardized measure for Technical and Analytical Skills (TAS) in external auditing. Despite the acknowledged importance of TAS in fraud detection, the absence of a universally accepted definition and measurement instrument has limited the field's advancement. This research introduces a validated TAS measurement instrument, underpinned by a novel framework that categorizes TAS into six critical dimensions: Substantive Analytical Procedures, Technical Tools and Software, Critical Thinking, Innovati
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Asabere, Nana Yaw, Wisdom Kwawu Torgby, Amevi Acakpovi, Samuel Edusah Enguah, and Isaac Ofori Asare. "Mapping and Auditing Internet Addiction in Technical Education." International Journal of Technology and Human Interaction 17, no. 1 (2021): 14–31. http://dx.doi.org/10.4018/ijthi.2021010102.

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The current proliferation of social networking sites (e.g., Facebook), electronic devices (e.g., smartphones and tablets), and the internet has paved the way for a charge in promoting the phenomenon of internet addiction (IA). This paper analyzed and examined the validity and appropriateness of a well-established instrument for measuring IA among technical education students in Ghana, specifically students of Accra Technical University (ATU). Using a quantitative research method involving questionnaires, data collected from 260 (n=260) students in ATU was used to validate the research objectiv
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Dissertations / Theses on the topic "Technical auditing"

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Sum, King-shan Daniel. "Environment friendly building in Hong Kong /." Hong Kong : University of Hong Kong, 1995. http://sunzi.lib.hku.hk/hkuto/record.jsp?B14723256.

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Jansson, Frida, and Rashid Rabee Haitham. "Den teknologiska förändringen i revisionsbranschen : En kvalitativ studie om kontexten för den teknologiska förändringen från 1950 talet fram till idag." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19318.

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Technical development is often described as fast and some researchers argue that some jobs may be replaced by machines in line with the increased automation. Technical development in the audit industry is no exception to the technological development in its entirety and has significantly changed the audit industry over the years. There has been research on the impact of technological development on auditors' work. On the other hand, there has not been research on how the technological development of audit firms is perceived in the auditing industry. It's not uncommon for articles to write how
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Croy, Ilona, Kerstin Laqua, Frank Süß, Peter Joraschky, Tjalf Ziemssen, and Thomas Hummel. "The sensory channel of presentation alters subjective ratings and autonomic responses toward disgusting stimuli – Blood pressure, heart rate and skin conductance in response to visual, auditory, haptic and olfactory presented disgusting stimuli." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-127292.

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Disgust causes specific reaction patterns, observable in mimic responses and body reactions. Most research on disgust deals with visual stimuli. However, pictures may cause another disgust experience than sounds, odors, or tactile stimuli. Therefore, disgust experience evoked by four different sensory channels was compared. A total of 119 participants received 3 different disgusting and one control stimulus, each presented through the visual, auditory, tactile, and olfactory channel. Ratings of evoked disgust as well as responses of the autonomic nervous system (heart rate, skin conductance le
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Croy, Ilona, Kerstin Laqua, Frank Süß, Peter Joraschky, Tjalf Ziemssen, and Thomas Hummel. "The sensory channel of presentation alters subjective ratings and autonomic responses toward disgusting stimuli – Blood pressure, heart rate and skin conductance in response to visual, auditory, haptic and olfactory presented disgusting stimuli." Frontiers, 2013. https://tud.qucosa.de/id/qucosa%3A27294.

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Disgust causes specific reaction patterns, observable in mimic responses and body reactions. Most research on disgust deals with visual stimuli. However, pictures may cause another disgust experience than sounds, odors, or tactile stimuli. Therefore, disgust experience evoked by four different sensory channels was compared. A total of 119 participants received 3 different disgusting and one control stimulus, each presented through the visual, auditory, tactile, and olfactory channel. Ratings of evoked disgust as well as responses of the autonomic nervous system (heart rate, skin conductance le
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Juan, Ayala Octavio de. "La interrelación música pintura: un análisis comparativo actualizado de sus principales fundamentos técnicos y expresivos." Doctoral thesis, Universidad de Murcia, 2010. http://hdl.handle.net/10803/10885.

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Tres ideas fundamentales: el correlato neuronal musicopictórica, la posible existencia de universales en la música y la pintura, y el fenómeno de la evocación pictórica<br>Threefundamental ideas: The neural music painting correlate, the possibility of universals in music and painting and the phenomenon of music painting evocation<<br>Fazit: Drei Wesentliche ideen: Das neuronales musicopictorisches korrelat, Mögliche universalien in musik und malerei und das phänomen der evocation zwischen musik und malerei
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Chetty, Lawrence Christopher. "A study on the applicability of the internal audit technician learnership in the public sector." Thesis, 2011. http://hdl.handle.net/10413/6180.

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The solution to South Africa’s growing skills crisis subsists in its ability to transform into a thriving knowledge economy. In a globalised world where it has become easy for skills to transcend borders, skills development and more importantly, skills retention strategies, ought to be an integral part of an organisation’s strategic framework in particular, and the country’s skills development strategy in general. Learnerships, viewed as a panacea for the skills crisis, is a legislated skills development initiative which falls under the Skills Development Act. This in turn resides within the P
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Books on the topic "Technical auditing"

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Battikha, N. E. The management of control systems: Justification and technical auditing. Instrument Society of America, 1992.

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Auditor, Montana Legislature Office of the Legislative. Helena Vocational-Technical Center: Financial-compliance audit for the two fiscal years ended June 30, 1987. Office of the Legislative Auditor, 1988.

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Massachusetts. Department of the State Auditor. State Auditor's report on the activities of the Springfield Technical Community College July 1, 1984 to June 30, 1986. Commonwealth of Massachusetts, Auditor of the Commonwealth, 1987.

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Auditor, Montana Legislature Office of the Legislative. Butte Vocational-Technical Center, financial-compliance audit for the two years ended June 30, 1985: Report to the Legislature. The Office, 1986.

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Montana. Legislature. Office of the Legislative Auditor. Missoula Vocational Technical Center, report on the examination of financial schedules for the two fiscal years ended June 30, 1985: Report to the Legislature. The Office, 1986.

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Montana. Legislature. Office of the Legislative Auditor. Billings Vocational Technical Center, financial-compliance audit for the two fiscal years ended June 30, 1987: Report to the Legislature. The Office, 1988.

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Montana. Legislature. Office of the Legislative Auditor. Billings Vocational Technical Center, financial-compliance audit for the two fiscal years ended June 30, 1985: Report to the Legislature. The Office, 1986.

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Montana. Legislature. Office of the Legislative Auditor. Helena Vocational-Technical Center, financial-compliance audit for two fiscal years ended June 30, 1985: Report to the Legislature. The Office, 1986.

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United States. Department of Homeland Security. Office of Inspector General. FEMA's contracting officer's technical representative program. Dept. of Homeland Security, Office of Inspector General, 2011.

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Tsai, Eric. Waste audit manual for metal plating industry: Technical Assistance Project. Environmental Protection, Conservation and Protection, Western and Northern Region, Environment Canada, 1990.

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Book chapters on the topic "Technical auditing"

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Hirsch, Dennis, Timothy Bartley, Aravind Chandrasekaran, Davon Norris, Srinivasan Parthasarathy, and Piers Norris Turner. "Technical Solutions." In SpringerBriefs in Law. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-21491-2_9.

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AbstractThis chapter reviews the technological solutions that organizations leverage to ensure the ethical management and downstream use of collected data for building analytic and AI models. Survey respondents discussed solutions that ranged from privacy preserving data management strategies such as differential privacy, to the use of virtualization and data lake control systems for secure access. Survey respondents also keyed in on the clear and pressing need for data and algorithmic auditing technology and systems to support ethical data governance. With respect to how such data is used eth
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Imbaquingo, Daisy, Lorena San Pedro, Javier Díaz, Silvia Arciniega, Tatyana Saltos, and Cosme Ortega. "Computer Auditing Quality Assessment Based on Human, Technical and Contextual Factors." In Communications in Computer and Information Science. Springer Nature Switzerland, 2022. http://dx.doi.org/10.1007/978-3-031-20316-9_25.

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Sun, Ronghua, Qianxun Wang, and Liang Guo. "Research Towards Key Issues of API Security." In Communications in Computer and Information Science. Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-9229-1_11.

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AbstractWith the mass application of virtualization, micro-services, and cloud-native technologies, the interaction between service entities through APIs has become a norm. Many platforms are still maintaining a large number of old APIs due to business needs. At the same time, many new APIs are gradually going online. Both of these statuses put forward higher requirements for API security. Focusing on old APIs’ security protection and other issues, this article starts from the process of asset discovery, vulnerability detection, and security auditing. Aiming at the problem of API asset discove
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Pavlovsky, V. E., S. A. Polivtseev, and T. S. Khashan. "Intelligent Technical Audition and Vision Sensors for Walking Robot Realizing Telepresence Functions." In Climbing and Walking Robots. Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/3-540-29461-9_37.

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"Technical Editor." In Nessus Network Auditing. Elsevier, 2008. http://dx.doi.org/10.1016/b978-1-59749-208-9.00014-9.

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"Series Editor, Technical Editor." In Nessus Network Auditing. Elsevier, 2004. http://dx.doi.org/10.1016/b978-193183608-1/50001-x.

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"Technical Editors and Contributors." In Nessus Network Auditing. Elsevier, 2004. http://dx.doi.org/10.1016/b978-193183608-1/50002-1.

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"Technical Infrastructure." In Auditor's Guide to IT Auditing. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203728.ch24.

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"Technical Risk Assessment." In Standard for Auditing Computer Applications. Auerbach Publications, 1998. http://dx.doi.org/10.1201/noe0849399831.ax12.

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"TECHNICAL QUALITY ELEMENTS." In Laboratory Auditing for Quality and Regulatory Compliance. CRC Press, 2005. http://dx.doi.org/10.1201/b14268-48.

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Conference papers on the topic "Technical auditing"

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Wise, Jennifer, Reinoud van laar, Frank Kapitein, and Edo Engel. "TECHNICAL AND OPERATIONAL AUDITING OF BLAST FURNACE IRONMAKING UNITS." In 41º Ironmaking and Raw Materials Seminar and 12º Brazilian Symposium on Iron Ore. Editora Blucher, 2011. https://doi.org/10.5151/2594-357x-00009.

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Holliday, G. H. "Preacquisition/Predivestiture Environmental Auditing." In SPE Annual Technical Conference and Exhibition. Society of Petroleum Engineers, 1991. http://dx.doi.org/10.2118/22623-ms.

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Hao, Yugui, and Yunping Zhang. "Continuous Auditing: Technical Innovation and Value-Added." In 2010 Third International Symposium on Information Processing (ISIP). IEEE, 2010. http://dx.doi.org/10.1109/isip.2010.92.

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Yang, Li. "Teaching database security and auditing." In the 40th ACM technical symposium. ACM Press, 2009. http://dx.doi.org/10.1145/1508865.1508954.

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Miranda, Noreen B., Maria Rosario D. Rodavia, and Mir-mel I. Miranda. "IT Infrastructure Auditing using COBIT Framework." In 2019 6th International Conference on Technical Education (ICTechEd6). IEEE, 2019. http://dx.doi.org/10.1109/icteched6.2019.8790861.

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Spadaccini, Danny. "Difference Between Traditional and Risk Based Auditing." In SPE Annual Technical Conference and Exhibition. Society of Petroleum Engineers, 2010. http://dx.doi.org/10.2118/135734-ms.

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Tiku, Sanjay, and Michael Pecht. "Auditing the Reliability Capability of Electronics Manufacturers." In ASME 2003 International Electronic Packaging Technical Conference and Exhibition. ASMEDC, 2003. http://dx.doi.org/10.1115/ipack2003-35359.

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The globalisation of supply chains has made electronics manufacturers dependent upon worldwide suppliers who provide them with parts or subassemblies. Currently, many manufacturers have to wait until they get the products to assess if they are reliable. This can be an expensive iterative process. As an alternative, it is necessary to define what key processes should comprise the product and process development efforts of suppliers to assure customers that they can supply reliable products. Identification of these key processes can help manufacturers to assess their potential suppliers and/or s
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Lincke, Susan J. "Network security auditing as a community-based learning project." In Proceedinds of the 38th SIGCSE technical symposium. ACM Press, 2007. http://dx.doi.org/10.1145/1227310.1227472.

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Harrell, D. Ronald. "The Growing Importance of Petroleum Reserves Estimating and Auditing Standards." In SPE Annual Technical Conference and Exhibition. Society of Petroleum Engineers, 2009. http://dx.doi.org/10.2118/124260-ms.

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Aijun Yang. "The technical platform support to continuous auditing in enterprise groups of China." In 2012 7th International Conference on System of Systems Engineering (SoSE). IEEE, 2012. http://dx.doi.org/10.1109/sysose.2012.6333549.

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Reports on the topic "Technical auditing"

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Šulus, Vytautas, and Pavel Voitkun. Prototype of the Electronic Voting System. Security Implementations Using Database Facilities. Vilnius Business College, 2024. https://doi.org/10.57005/ab.2024.3.4.

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Electronic Voting Systems (EVS) has become more popular and has progressed despite many concerns about auditing and transparency. Authors present a technical solution for a prototype of a possible EVS. This prototype, with additional improvements, could be used as an EVS in Lithuania and other countries worldwide. This article is intended to show how EVS requirements relate to software solutions using open-source products.
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Bocalandro, Laura, and Rafael Villa. A Blueprint for a Regional Public Goods Monitoring and Evaluation System. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0009039.

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This technical note presents a blueprint for a Monitoring and Evaluation System for the Regional Public Goods Program. The blueprint took into consideration the improvements and continued deficiencies of the monitoring and evaluation function currently applied to the RPG Program and projects, and the state of the art in monitoring and evaluation of integration programs, particularly those focused on the software aspects of integration. The scope of the proposed system includes both monitoring and evaluation of impact and performance, and auditing results and processes (or technologies). Its de
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Financial Reporting and Auditing in Sovereign Operations: Technical Guidance Note. Asian Development Bank, 2022. http://dx.doi.org/10.22617/tim220501-2.

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This technical guidance note lays out the requirements for presenting, auditing, submitting, and publicly disclosing financial reports for sovereign operations financed by ADB in Asia and the Pacific region. It highlights why robust financial reporting, auditing, management, and monitoring of sovereign operations funded or administered by ADB is essential to ensure they comply with its mandate. Stressing the importance of strong borrower governance, it emphasizes how timely reporting and auditing contributes to ADB’s broader objectives of poverty reduction, inclusive growth, environmental sust
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