Thematische Bibliographien / Audit test

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Auswahl der wissenschaftlichen Literatur zum Thema „Audit test“

Autor: Grafiati

Veröffentlicht am 24. Juni 2021

Zuletzt aktualisiert am 15. Februar 2022

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Zeitschriftenartikel zum Thema "Audit test"

Dahlia, Lia, und Ellyn Octavianty. „PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT“. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, Nr. 1 (01.07.2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.

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Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quality in KAP in South Jakarta. Independence of the auditor in carrying out audits and significant positive effect on audit quality in KAP. While Professionalism auditor in carrying out audits and significant positive effect on audit quality in KAP.Keywords: competence, independency, professionalism, and quality audits.

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Lowe, Rosalynde. „Test drive an audit“. Nursing Management 1, Nr. 8 (Januar 1995): 20–21. http://dx.doi.org/10.7748/nm.1.8.20.s18.

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Paley, J., und Henry Hambley. „Failed screen test audit“. Transfusion Medicine 12, Nr. 1 (Februar 2002): 79–80. http://dx.doi.org/10.1046/j.1365-3148.2002.03442.x.

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Muslim, Muslim, Andi Nurwanah, Ratna Sari und Muhammad Arsyad. „Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit“. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 8, Nr. 2 (30.12.2020): 100–112. http://dx.doi.org/10.31102/equilibrium.8.2.100-112.

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The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.

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Setiawan, Santy, Yenni Carolina und Aura Kristiani. „THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY“. Asia Pacific Fraud Journal 5, Nr. 2 (30.12.2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.

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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.

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Rodgers, Peter. „Facilities: RAL passes audit test“. Physics World 7, Nr. 2 (Februar 1994): 12–13. http://dx.doi.org/10.1088/2058-7058/7/2/15.

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Wang, Dechun, und Jian Zhou. „The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality“. Accounting Horizons 26, Nr. 3 (01.04.2012): 493–511. http://dx.doi.org/10.2308/acch-50183.

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SYNOPSIS We investigate the impact of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS5) on audit fees and audit quality. AS5 supersedes Auditing Standard No. 2 (AS2), and became effective for audits for accelerated filers for fiscal years ending on or after November 15, 2007. Using a large sample of accelerated filers subject to AS5, we find evidence that audit fees decrease upon the adoption of AS5. More importantly, even though AS5 adoption reduces audit fees for our test sample, we find no evidence of a decrease in audit quality. In summary, we document evidence that AS5 improves the efficiency of internal control audits. JEL Classifications: M41.

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Lennox, Clive S., Xi Wu und Tianyu Zhang. „Does Mandatory Rotation of Audit Partners Improve Audit Quality?“ Accounting Review 89, Nr. 5 (01.04.2014): 1775–803. http://dx.doi.org/10.2308/accr-50800.

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ABSTRACT Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit. We test the impact of mandatory partner rotation on audit quality using a unique dataset of audit adjustments in China. Our results suggest that mandatory rotation of engagement partners results in higher quality audits in the years immediately surrounding rotation. Specifically, we find a significantly higher frequency of audit adjustments during the departing partner's final year of tenure prior to mandatory rotation and during the incoming partner's first year of tenure following mandatory rotation.

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Jati, Reygen Pramana. „KUALITAS AUDIT DAN AUDIT TENURE“. Jurnal Riset Akuntansi dan Keuangan 10, Nr. 1 (01.02.2014): 61. http://dx.doi.org/10.21460/jrak.2014.101.180.

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Audit quality is determined by auditor’s competence to find misstatements in financial report and report the findings in the audit report that makes auditor’s independency strongly affect audit quality, in addition to auditor’s competency in performing their duties. Auditor’s independency is related to lengthy audit engagement with client. This study aims to obtain empirical evidence about the influence of lengthy audit engagement to audit quality. Based on the literature review, the hypothesis proposed in this study is the length of the audit engagement negatively affects audit quality. This study uses earnings benchmarks as proxy of audit quality developed from Carey and Simnett (2006). To test the hypothesis, an empirical model was developed and tested with binary logistic regression technique. Empirical test results indicate a significant negative influence of lengthy audit engagements to audit quality. It means that lengthy audit engagement deteriorates audit quality, indicated by the failure to meet earnings benchmark. Keywords: Audit Tenure, Audit Quality, Earnings Benchmark

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Nurdiatama, Danung, und Swarmilah Hariani. „Dampak Audit Judgment, Skeptisme Profesional, Situasi Audit Dan Lingkup Audit Terhadap Pemberian Opini Audit“. AKURASI: Jurnal Riset Akuntansi dan Keuangan 2, Nr. 3 (20.12.2020): 103–16. http://dx.doi.org/10.36407/akurasi.v2i3.224.

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The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Principal State Financial Audit IV (AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinants of the sample using a purposive sampling method. The design of this research a causal relationship. Therefore, the analysis of the data used is structural equation modeling using partial least squares. The result of this research suggests that the culture of the organization and the audit judgment professional skepticism, situation audit not significant impact on the implementation of the audit opinion. While the audit scope has some positive effects significantly on the implementation of the audit opinion. This is evidenced by the results of the partial test (t-test) demonstrated the significant value of one independent variable that supports the hypothesis.

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Dissertationen zum Thema "Audit test"

Heger, Martin. „Audit v počítačovém prostředí“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10902.

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The work shows risks and opportunities of audit of financial statements resulting from a computer environment. First it describes the general principles of auditing and its legislative definition. For basic orientation to the work deals with new trends of IS / ICT in accounting. Following them it describes different approaches of auditors to the computer environment. The main part focuses on computer-assisted audit techniques (CAATTs), which auditors can use depending on their approach to the computer environment.

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Myers, Marla Ann. „A test of the relation between audit technology and the development of expertise“. Diss., The University of Arizona, 1992. http://hdl.handle.net/10150/186013.

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The approach typically taken in expertise research has used audit experience as an expertise surrogate, but the nature of "experience" varies among auditors and among firms. One systematic difference in an auditor's experience is the level of "structure" incorporated into the employing firm's audit process. The schemata developed through experience with a structured audit technology may differ from an unstructured technology. It is hypothesized that when performing a task in a "typical" audit situation, auditors experienced with a more structured audit technology will demonstrate higher audit effectiveness compared with auditors who receive less structured audit technology experience. On the other hand, in "atypical" audit situations it is hypothesized that the unstructured firm's experienced auditors will perform better. The experiment used auditors from two Big Six accounting firms: a structured firm and an unstructured firm. The experimental task consisted of two cases. The "atypical" audit case was identical to the typical case except for the inclusion of fraudulent sales. The results support the prediction that in atypical audit situations experienced auditors from unstructured firms perform better than experienced auditors from structured firms. The results indicate that structured firms should consider developing training programs and procedures to ensure that auditors have compensating learning experiences and to provide quality audit service.

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Bacoup, Pascal. „Mise en oeuvre d'un système normalisé optimisé par les démarches du Lean Management“. Thesis, Université Grenoble Alpes (ComUE), 2016. http://www.theses.fr/2016GREAA014/document.

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Les travaux présentés dans ce mémoire de thèse portent sur une démarche de fusion entre le Lean Management et la mise en oeuvre d’une certification de type ISO. Nous avons qualifié cette démarche de « Lean Normalisation ». Elle propose une nouvelle façon d'aborder la mise en oeuvre des normes ISO dans une entreprise, avec six étapes inspirées des principaux concepts du Lean Management.Après un état de l’art présentant l’ISO, son historique et les diverses versions normatives, nous proposons une analyse des différentes approches et définitions du Lean Management. Cette analyse repose sur une étude bibliographique abondante du domaine depuis plusieurs années.L’étude bibliographique couplée ISO/Lean nous a permis d’identifier la problématique suivante :les tentatives de fusion entre ces deux approches n’émergent pas sur une proposition de modélisation mettant en synergie l’ISO et le Lean Management. Nous proposons, de ce fait, une approche novatrice que nous avons qualifiée de « Lean Normalisation ».Cette approche se déroule en six étapes : le Muda Documentaire, le Juste Documentaire, la Conception du Processus d’Amélioration Continue, la Qualité Exigible, le Management Visuel, et l’Animation du Système de Management de la Qualité. La mise en oeuvre de cette approche s’appuie sur une démarche projet constituée de dix jalons.Suite à l’application de notre approche dans différentes entreprises, et après avoir fait le constat de l’inefficacité des audits de certification classiques, nous ouvrons de nouveaux horizons en proposant une vision différente de l'audit fondée sur le Stress Test Organisationnel
The research presented in this PhD thesis looks at an approach which attempts to merge Lean Management and the implementation of ISO-type certification. This method, that we have called "Lean Normalization", proposes a new way of approaching the implementation of ISO standards in a company, using six steps inspired from Lean Management concepts.Once a state of the art of ISO, its history and the different normative versions have been presented, we then analyze the different approaches and definitions of Lean Management.The bibliographic study of both ISO and Lean methods has enabled us to identify the following problem: the attempts to merge ISO and Lean do not lead to any type of formal modelling. We therefore propose an innovative approach which we call "Lean Normalization".This approach is composed of the following six steps: Documentary Muda, Right Documents,Design of the Process of Continuous Improvement, Due Quality, Visual Management and Animation of the Quality Management System. The application of our approach in companies has enabled us to highlight the ineffectiveness of conventional audit. Therefore, in the last chapter, we propose a different vision of an audit based on the Organizational Stress Test

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Klíma, Tomáš. „Penetrační testování bezpečnosti informačních systémů“. Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-261942.

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The aim of this dissertation thesis is to develop new methodology of information systems penetration testing based on analysis of current methodologies and the role of penetration tests in context of IS/IT governance. Integral part of this aim is evaluation of the methodology. The first part of the thesis is devoted to the presentation of history and current state of research in selected area, definiton of basic terms and introduction of role of the penetration tests. This part is followed by the review of relevant sources and comparative study of current methodologies with a goal to identify their weaknesses. Results from this study are further used as a basis for new methodology development. Classification of IS penetration tests types and testing scenarios are also included. The second part includes design of new methodology, at first its history, structure and principles are presented, then its framework is decribed in high level of detail. In the third part the reader can find (theoretical and practical) validation. The biggest scientific contribution is the methodology itself focused on managment of penetration tests (which is the area currently not sufficiently descibed). Secondary contribution is the extensive review and the comparative analysis of current methodologies. Contribution to the economic and technical (practical) application we can mainly see in the development of new methodology which enables companies to improve management of penetration tests (especially planning, operational management and implementation of countermeasures).

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鄧雅芝 und Ngar-chi Tang. „Selected performance indicators of papanicolaou smear examinations at Department of Health screening centres: aclinical audit between 1997 and 1999“. Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B31969926.

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Tang, Ngar-chi. „Selected performance indicators of papanicolaou smear examinations at Department of Health screening centres a clinical audit between 1997 and 1999 /“. Hong Kong : University of Hong Kong, 2001. http://sunzi.lib.hku.hk/hkuto/record.jsp?B23295132.

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Guidry, Flora Gail. „A test of the determinants of auditor tendency to issue going-concern audit reports to nonfailing companies“. Diss., The University of Arizona, 1992. http://hdl.handle.net/10150/186091.

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The purpose of this study is to develop and test a model to explain why auditors issue going-concern reports to companies that subsequently do not fail. Given the auditor's access to records and unique interaction with management and legal council during the audit, it seems plausible that the auditor' s going concern report can serve as a useful indicator or "signal" of the company's potential inability to maintain itself as a going-concern. However, before one can even discuss the usefulness of the going-concern audit report, it must be shown to be reliable. Developing a model to explain why the auditor's signal of a client's going-concern status subsequently proves to be unreliable should help financial statement users better assess the information value or usefulness of the going-concern audit report. In this study the likelihood that the auditor has sent a reliable signal of the company's subsequent economic status to financial statement users was hypothesized to be a function of the client and auditor related factors which affect the auditor's judgements and/or reporting decisions. The tests showed that the company's estimated probability of bankruptcy, an indicator of ambiguity and complexity in the auditor's decision-making environment, was a significant determinant of signaling reliability. In addition, audit technology was found to be significantly related to signaling reliability, with more structured auditing firms issuing reports which appear to be more reliable than the audit reports issued by less structured auditing firms. Finally, subsequent mitigating actions or events which are reported between the date of the audit report and the subsequent financial statements are significantly negatively associated with signaling reliability of the going-concern audit report. The remaining client and auditor-related factors--audit/client tenure, auditor's industry concentration ratio, and client size relative to the auditor's total client base are not significantly associated with the report's signaling reliability. However, the results suggest that these factors should be further examined.

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Mentz, Henriette Cornelia. „Geschlechterspezifische Grenzwerte für eine Computerversion des "Alcohol Use Disorder Identification Test" (AUDIT) bei Leichtverletzten in der Rettungsstelle“. Doctoral thesis, Humboldt-Universität zu Berlin, Medizinische Fakultät - Universitätsklinikum Charité, 2006. http://dx.doi.org/10.18452/15477.

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Da Alkohol und Trauma hoch miteinander assoziiert sind, sind Screeningmaßnahmen bezüglich des Konsums von Alkohol und damit verbundener Probleme in einer Rettungsstelle sinnvoll und effektiv, wenn sich Maßnahmen, wie z.B. Kurzinterventionen anschließen. Der "Alcohol Use Disorder Identification Test" (AUDIT) wird als Screeninginstrument empfohlen, um potentielle Kandidaten für präventive Alkoholkurzinterventionen zu identifizieren. Obwohl niedrigere Grenzwerte für den AUDIT bei Frauen als bei Männern vorgeschlagen wurden, sind konkrete Werte bislang unklar. Das primäre Ziel dieser Studie war es, die optimalen AUDIT-Grenzwerte für die Detektion von gefährdendem Alkoholkonsum sowohl bei Männern als auch bei Frauen zu bestimmen, die in der Rettungsstelle wegen eines Traumas behandelt wurden. Das sekundäre Ziel bestand darin zu untersuchen, ob das Screening mit einer Computerversion des AUDIT in der Rettungsstelle durchführbar ist. Methoden: In der Rettungsstelle der Charité-Universitätsmedizin Berlin, Campus Mitte wurden in einem Zeitraum von 8 Monaten 1205 Männer und 722 Frauen bei einer computerisierten Befragung zum Lebensstil, in die der AUDIT eingebettet war, gescreent. Die Kriterien der WHO von 2000 für hochriskanten Konsum sowie die WHO-Kriterien für Abhängigkeit und schädlichen Gebrauch wurden verwendet, um gefährdenden Konsum zu identifizieren. Der primäre Zielparameter war die Fähigkeit des AUDIT, Männer und Frauen mit mindestens einem der drei Kriterien zu detektieren. Ferner wurde eine Spezifität von 0,80 a priori als ausreichend für dieses Setting definiert. Ergebnisse:17,5% der Männer und 6,8% der Frauen erfüllten die Kriterien für gefährdenden Alkoholkonsum. Die Validität des AUDIT, gemessen an der Receiver Operated Characteristics war gut bei Männern und gut bis sehr gut bei Frauen. Bei einer Spezifität von 0,80 betrug die Sensitivität 0,75 für Männer bei einem Grenzwert von 8 Punkten und 0,84 für Frauen bei einem Grenzwert von 5 Punkten. 85% der Patienten konnten die Computerbefragung ohne weitere Hilfestellung durchführen. Schlussfolgerungen: Durch eine Reduktion des AUDIT- Grenzwertes auf 5 Punkte für Frauen (bei einem Grenzwert von 8 Punkten für Männer) lässt sich ein gefährdender Konsum mit der für beide Geschlechter gleichen ausreichenden Spezifität und damit vergleichbaren Sensitivitäten bei leichtverletzten Patienten der Rettungsstelle screenen. Der Einsatz von Computerscreening ist in der Rettungsstelle durchführbar und könnte eine Möglichkeit sein, Screeningmaßnahmen trotz des häufig bestehenden Zeitmangels in Rettungsstellen durchzuführen.
Objective: Because of alcohol and trauma are highly associated, screening for alcohol consumption and related problems is usefull and effective in emergency departements in conjunction with brief intervention.The Alcohol Use Disorder Identification Test (AUDIT) has been recommended as a screening tool to detect patients who are appropriate candidates for brief, preventive alcohol interventions. Lower AUDIT cutoff scores have been proposed for women than men; however, appropriate value remains unknown. The primary purpose of this study was to determine the optimal AUDIT cutpoint for detecting alcohol problems as well in male as in female patients who are treated in the emergency departement (ED). An additionel purpose of the study was to determine whether computerized screening for alcohol problem is feasible in this setting. Methods: The study was performed in the ED of Universitätsmedizin Berlin-Charité, Campus Mitte. During an 8-month period 1205 male and 722 female injured patients were screened, using an interactive computerized assessment that includes the AUDIT as an embedded component. WHO criterias were used to define alcohol dependence and harmful drinking. WHO criterias (2000) for excessive consumption were used to define high-risk drinking.The ability of the AUDIT to classify appropriatly male and female as having at least one of this three conditions was the primary outcome measure. A specifity of > 0.80 was a priori defined to be sufficient in this setting. Results: Criteria for any alcohol use disorder were present in 17.5% of male and 6.8% of female patients. The overall accuracy of the AUDIT, measured by the Receiver Operated Characteristics was good for men and good to excellent for women. At a specifity ? 0.80, sensitivity was 0.75 for men using a cutoff of 8 points and 0.84 for women using a cutoff of 5 points. Eighty-five percent of patients completed computerized screening without additionel help. Conclusions: By the reduction of the threshold for women to 5 points and a threshold for men of 8 points is it possible to screen injured patients in the ED with similar sufficient specifity and comparable sensitivity, when using the AUDIT. Computerized AUDIT administration is feasible and may help to overcome time limitations that may compromise screening in this busy clinical environment.

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Quarles, Ross. „Professional Commitment, Organizational Commitment, and Organizational-Professional Conflict in the Internal Audit Function Model: Development and Test“. Thesis, North Texas State University, 1988. https://digital.library.unt.edu/ark:/67531/metadc331961/.

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This dissertation is a descriptive, exploratory examination of professional commitment, organizational commitment, and conflict between those commitments in the internal audit profession. That conflict has been suggested in prior studies as the source of dysfunctional outcomes such as increased role stress, high turnover, decreased job satisfaction, and the exercise of improper judgment leading to audit failures. The descriptive aspect of this study deals with the development of a more comprehensive structural model of the factors and relationships involved in commitment and conflict than has been developed by previous research dealing with accountants. The exploratory aspect deals with the testing and refinement of the developed model utilizing the internal audit profession as the field of examination. The model developed in this study is derived from the synthesis of factors suggested by role theory, the concept of side bets, the cosmopolitan-local construct, and the concept of commitment as a process. This research utilizes a questionnaire administered to 205 practicing internal auditors in order to test 30 hypothesized relationships. Path analysis is used to determine the significant direct relationships between variables with a process of theory trimming being conducted in order to produce more parsimonious structural models. Indirect relationships between significant variables are identified and their redundant or suppressive nature determined. Explanations of these suppressive or redundant relationships are provided based on the theoretical considerations identified above. Such a determination and explanation of the redundant and suppressive indirect relationships involved in the commitment-conflict relationship has not been accomplished in earlier studies of the subject. Although the procedures used here do not support causal conclusions, the findings of this study indirectly provide evidence that conflict between the two commitments in the internal audit area is not to be considered inherent. The findings also suggest a possible undesirable relationship between organizational formalization and professional commitment.

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Célérier, Laure. „L'Etat et ses contrôleur-e-s à l'épreuve de l'audit interne : une étude sur l'introduction d'une fonction d'audit interne dans l'administration centrale d'Etat en France“. Thesis, Université Paris-Saclay (ComUE), 2016. http://www.theses.fr/2016SACLH017.

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Cette thèse analyse l'introduction d'une fonction d'audit interne dans l'administration centrale d'Etat, en France, suite à une réforme de juin 2011. Elle repose sur une collecte de données qualitatives, composées d'entretiens semi-directifs (n=121), d'une observation participante de 5 mois, de celle de plusieurs réunions, et d'analyse de documents. Notre thèse montre que l’introduction d’une fonction d’audit interne a été rendue possible non seulement par un contexte international et national caractérisé par le succès de l’audit, mais aussi par un ensemble antérieur de réformes, ayant eu notamment pour effet d’affaiblir la légitimité des contrôleur-e-s de l’administration.Le contenu de l’audit interne mis en oeuvre est façonné, dans un premier temps par les luttes de pouvoir au sein de l’administration, qui déclenchent la réforme, et dans un second temps, par une confrontation autour du sens à donner à la réforme, qui implique les contrôleur-e-s en charge d’introduire l’audit interne dans leurs ministères. Enfin, notre recherche montre que l’introduction de l’audit interne non seulement déstabilise l’organisation antérieure du contrôle dans l’administration, mais en outre est symptomatique d’un renouvellement de l’exercice du pouvoir étatique
This thesis analyzes the introduction of an internal audit function in the French government administration, following a reform launched in June 2011. It is based on qualitative data collection, composed of semi-structured interviews (n=121), a five-month participant observation, the attendance of several meetings and document analysis. Our thesis shows that the introduction of an internal audit function was made possible not only by a buoyant context, characterized by the success of the audit, but also by a previous set of reforms. This set of reforms had several effects, including a weakening of the legitimacy of government controllers.Internal audit, as it is implemented in the administration, is shaped, firstly by power struggles within the administration, which triggered the reform, secondly by a confrontation of government controllers in charge of implementing the reform in their ministries. Lastly, our research shows that the introduction of internal audit not only destabilizes the previous organization of government control, but also reveals a transformation of state power

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Bücher zum Thema "Audit test"

Mooney, Claire. Primary mathematics: Audit and test : assessing your knowledge and understanding. 3. Aufl. Exeter: Learning Matters, 2007.

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Mastin, Gene. The PAIR test: Psychological audit of interpersonal relationship : interpretive manual. 3. Aufl. [Spring Valley, CA: G. Mastin], 1993.

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The minimum core for language and literacy: Audit and test. Exeter: Learning Matters, 2009.

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Heckman, James J. Using audits to test for discrimination in hiring: An evaluation of the methods and findings of the Urban Institute employment audit studies. Chicago: American Bar Foundation, 1991.

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Sharp, T. R. The North Carolina field test: Field performance of the preliminary version of an advanced weatherization audit for the Department of Energy's Weatherization Assistance Program. Oak Ridge, Tenn: Oak Ridge National Laboratory, 1994.

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Gadzhiev, Nazirhan, Sergey Konovalenko, Ruslan Kornilovich und Mihail Trofimov. Control and audit. Workshop. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1048687.

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The workshop contains situational tasks and practical tasks on the main chapters of the discipline. The presented tasks, tests and practical situations reveal the specifics of the discipline on such problematic issues as control and audit of operations with cash and securities, control and audit of operations with fixed assets and intangible assets, control and audit of settlement and credit operations, control and audit of financial results and the use of profits. Meets the requirements of the federal state educational standards of higher education of the latest generation. For cadets, students of the specialty 38.05.01 "Economic Security", studying in higher educational institutions, including educational organizations of the Ministry of Internal Affairs of the Russian Federation.

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Sharp, John, Jenny Byrne und Andri Christodoulou. Primary Science Audit and Test. SAGE Publications, Limited, 2013.

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Primary Science Audit and Test. SAGE Publications, Limited, 2013.

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Primary English Audit and Test. SAGE Publications, Limited, 2014.

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English, Richard. Teaching Calculation: Audit and Test. SAGE Publications, Limited, 2013.

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Mehr Quellen

Buchteile zum Thema "Audit test"

Lincke, Susan. „Performing an Audit or Security Test“. In Security Planning, 217–34. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-16027-6_13.

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Martens, Matthew P. „Alcohol Use Disorders Indentification Test (AUDIT), The“. In Encyclopedia of Clinical Neuropsychology, 101–3. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-57111-9_9009.

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Martens, Matthew P. „The Alcohol Use Disorders Indentification Test (AUDIT)“. In Encyclopedia of Clinical Neuropsychology, 1–3. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-56782-2_9009-1.

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Medina-Mora, Elena, Silvia Carreño und Juan Ramon De la Fuente. „Experience with the Alcohol Use Disorders Identification Test (AUDIT) in Mexico“. In Recent Developments in Alcoholism, 383–96. Boston, MA: Springer US, 1998. http://dx.doi.org/10.1007/0-306-47148-5_19.

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London, Jane. „Evidence for Audit and Feedback“. In Improving Use of Medicines and Medical Tests in Primary Care, 107–39. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-2333-5_5.

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Hartmann, Melanie, und Dirk Schnelle. „Task Switching in Audio Based Systems“. In Text, Speech and Dialogue, 597–604. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11846406_75.

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Mali, Manisha D., und Khot S.R. „Robustness Test Analysis of Histogram Based Audio Watermarking“. In Wireless Networks and Computational Intelligence, 611–20. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-31686-9_72.

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Leporini, Barbara, Maria Claudia Buzzi, Marina Buzzi und Giulio Mori. „Automatically Structuring Text for Audio Learning“. In Lecture Notes in Computer Science, 73–82. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-02713-0_8.

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Followill, David S., Catharine H. Clark und Tomas Kron. „Audits Using End-to-End Tests“. In Clinical 3D Dosimetry in Modern Radiation Therapy, 487–508. Boca Raton : Taylor & Francis, 2017. | Series: Imaging in medical diagnosis and therapy ; 28: CRC Press, 2017. http://dx.doi.org/10.1201/9781315118826-19.

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Madhavi, Maulik C., Shubham Sharma und Hemant A. Patil. „Vocal Tract Length Normalization Features for Audio Search“. In Text, Speech, and Dialogue, 387–95. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-24033-6_44.

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Konferenzberichte zum Thema "Audit test"

Doucek, Petr, Martina Kuncova, Ludek Novak und Lea Nedomova. „Information Security Audit and Main Findings in Czech and Slovak Companies“. In Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.

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Ensuring the security of information systems of companies is one of the important functions of the Corporate Informatics Department. One effective tool for building secured information systems is to audit their security. This article analyzes the results of 66 security audits in companies in the Czech Republic and the Slovak Republic during the years 2015-2018. The structure of the audit findings and their groups corresponds to the structure of ISO/IEC 27001: 20013. Using the data, we have formulated two hypotheses. The first hypothesis was about the dependence of the audit results on the size of the company; the second hypothesis examined the dependence of the audit results on the year of its performance. We used Pearson’s chisquare independence test to verify these hypotheses. We have grouped the detailed audit results to provide clear proof. Based on the achieved results, we can say that the analyzed audit results showed the dependence of the audit results on the size of the company as well as on the year the audit was performed. The discussion then explains the reasons for the identified dependencies.

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Shinde, Priyash, Abhijeet Karve, Paras Mandaliya und Sandesh Patil. „Wireless Security Audit & Penetration Test using Raspberry Pi“. In 2018 International Conference on Smart City and Emerging Technology (ICSCET). IEEE, 2018. http://dx.doi.org/10.1109/icscet.2018.8537246.

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Vojtěchová, Tereza, Michal Novák, Miloš Klouček und Ondřej Bojar. „SAO WMT19 Test Suite: Machine Translation of Audit Reports“. In Proceedings of the Fourth Conference on Machine Translation (Volume 2: Shared Task Papers, Day 1). Stroudsburg, PA, USA: Association for Computational Linguistics, 2019. http://dx.doi.org/10.18653/v1/w19-5355.

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Zhang Li und Zhang Jianping. „Design on control test of information systems in commercial bank IPO audit“. In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6339722.

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Nguyen, Cu D., Alessandro Marchetto und Paolo Tonella. „Test Case Prioritization for Audit Testing of Evolving Web Services Using Information Retrieval Techniques“. In 2011 IEEE International Conference on Web Services (ICWS). IEEE, 2011. http://dx.doi.org/10.1109/icws.2011.75.

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Zheng, Haiming, und Tieqiao Guo. „Relative Accuracy Test Audit Evaluation for Flue Gas Continuous Emission Monitoring Systems in Power Plant“. In 2008 Pacific-Asia Workshop on Computational Intelligence and Industrial Application (PACIIA). IEEE, 2008. http://dx.doi.org/10.1109/paciia.2008.123.

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Ahson, M., A. Gaur, V. Kaushik und D. Patel. „ESRA19-0128 How good is your test: an audit on peripheral nerve block testing techniques“. In Abstracts of the European Society of Regional Anesthesia, September 11–14, 2019. BMJ Publishing Group Ltd, 2019. http://dx.doi.org/10.1136/rapm-2019-esraabs2019.334.

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McKee, Robert J., Justin R. Hollingsworth und Anthony J. Smalley. „Methods for and Benefits of Centrifugal Compressor Design Audits“. In ASME 2003 International Mechanical Engineering Congress and Exposition. ASMEDC, 2003. http://dx.doi.org/10.1115/imece2003-55218.

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As gas pipeline and industrial compressors become more powerful and more complex, it has become beneficial to conduct technical audits of these machines in the design stage. Detailed analysis of critical or advanced compressors by independent evaluators have identified operating limitations, resonant responses, potential vibrations, weak components, the onset of stall, and other instabilities, and have recommended ways to eliminate a variety of potential problems before the compressor is placed in operation. The suitability of a compressor and its driver for the planned service should be thoroughly evaluated, so that each component and the system not only satisfy the design conditions, but also extreme operating conditions. This paper presents a description of the tools available for design audits and gives examples of benefits that have resulted from recent audits. The rotordynamics of any large high-speed compressor should be carefully evaluated to identify potential instabilities, high vibration levels, and even destructive responses of the machine. Powerful rotordynamic analysis tools and specific knowledge exists to accurately predict bearing and seal stiffness and damping, lateral critical speeds, and damped forced responses. Some examples of significant results obtained from rotordynamic evaluations are presented, and typical problems that have been identified and eliminated are highlighted. Torsional vibration analyses for compressor trains are an essential aspect of a design audit that have identified vibration problems and weak components. Examples of torsional vibration responses and problems that can be identified and corrected are included in this paper. The aerodynamics of a compressor is a design audit topic to which attention should be paid. Thermophysical properties of the process gas, as it is compressed, are important quantities which can be accurately determined by modern equations of state. The internal velocity distribution and pressure rise per impeller and diffuser can be evaluated to identify areas of excess loss, poor work transfer, or restrictions within a compressor. Flow angles such as at the impeller and diffuser entrances can be predicted and evaluated. The diffuser inlet flow angle is a critical indicator of the onset of rotating stall. This type of aerodynamic analysis also provides important input for performance test planning and evaluation. This paper concludes with a summary of benefits of design audits for pipeline and industrial compressors.

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Nassar, Sayed A., Saravanan Ganeshmurthy und Xianjie Yang. „Kinetic Versus Static Frictional Torque Components in Threaded Fastener Applications“. In ASME 2006 International Mechanical Engineering Congress and Exposition. ASMEDC, 2006. http://dx.doi.org/10.1115/imece2006-15959.

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This paper investigates the kinetic and static frictional torque components in threaded fasteners during the initial fastener tightening, subsequent torque audit, as well as during the loosening of previously tightened bolts. In less critical applications, the peak kinetic torque value is often used for predicting the bolt preload. The peak value of the tightening torque and its frictional components are mainly determined by the kinetic friction coefficients between the engaged threads and between the rotating nut (or head) and the joint surface. During subsequent quality inspection of the joint after its initial assembly, an audit residual torque value (in the tightening direction) is often used for predicting the residual fastener tension and joint clamp load, as well as for predicting the stability of the clamp load. In contrast with the peak kinetic torque, the audit torque and its thread and under head/nut frictional components are mainly determined by the static friction coefficients. In some cases, the careful application of a breakaway torque in the loosening direction (loosening torque) may be used as a measure for the residual clamp load; similar to the quality audit torque, the loosening torque is determined by the static friction coefficients of the bolted system. An experimental procedure and test set up are proposed to investigate the effect underhead contact radius, thread pitch, surface coating, and fastener head versus nut side tightening on the static and kinetic frictional torque components.

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

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The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commissioners, board of commissioners size in banking industry in Indonesia and China, however there is no difference between Audit Committee size. The variable of managerial ownership structure in Indonesian’s banking industry is negatively significant influence on earnings management, whereas in China has no influence. The variable of independent board of commissioners proportion in banking industry in Indonesia has no influence on earnings management, while negatively significant influence on China’s. The variable of Board of Commissioners size in Indonesia banking industry positively significant influence on earnings management, while negatively significant influence in China. Then, the variable of Audit Committee size in Indonesia banking industry negatively significant influence on earnings management, whereas positively significant influence in China.

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Berichte der Organisationen zum Thema "Audit test"

Friedman, G. H. Office of Inspector General audit of alternatives to testing at the Tonopah Test Range. Office of Scientific and Technical Information (OSTI), März 1998. http://dx.doi.org/10.2172/584987.

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McCold, L. N. Field Test Evaluation of Conservation Retrofits of Low-Income, Single-Family Buildings in Wisconsin: Audit Field Test Implementation and Results. Office of Scientific and Technical Information (OSTI), Januar 1988. http://dx.doi.org/10.2172/814096.

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Currie, Janet, Wanchuan Lin und Juanjuan Meng. Using Audit Studies to Test for Physician Induced Demand: The Case of Antibiotic Abuse in China. Cambridge, MA: National Bureau of Economic Research, Juni 2012. http://dx.doi.org/10.3386/w18153.

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McCold, L. N. Field Test Evaluation of Conservation Retrofits of Low-Income, Single-Family Buildings: Combined Building Shell and Heating System Retrofit Audit. Office of Scientific and Technical Information (OSTI), Januar 1987. http://dx.doi.org/10.2172/814093.

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Sharp, T. R. The North Carolina Field Test: Field Performance of the Preliminary Version of an Advanced Weatherization Audit for the Department of Energy's Weatherization Assistance Program. Office of Scientific and Technical Information (OSTI), Januar 1994. http://dx.doi.org/10.2172/814050.

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Sharp, T. R. The North Carolina Field Test: Field performance of the preliminary version of an advanced weatherization audit for the Department of Energy`s Weatherization Assistance Program. Office of Scientific and Technical Information (OSTI), Juni 1994. http://dx.doi.org/10.2172/10190333.

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Laug, O. B., G. N. Stenbakken und T. F. Leedy. Electrical performance tests for audio distortion analyzers. Gaithersburg, MD: National Bureau of Standards, 1985. http://dx.doi.org/10.6028/nbs.ir.85-3269.

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Laug, O. B. Electrical performance tests for audio distortion analyzers. Gaithersburg, MD: National Bureau of Standards, 1986. http://dx.doi.org/10.6028/nbs.tn.1219.

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Xu, Peng, Philip Haves, Mary Ann Piette und Leah Zagreus. Demand Shifting With Thermal Mass in Large Commercial Buildings:Field Tests, Simulation and Audits. Office of Scientific and Technical Information (OSTI), September 2005. http://dx.doi.org/10.2172/886770.

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Hellstrom, G., und P. Jones. Real-Time Transport Protocol (RTP) Payload for Text Conversation Interleaved in an Audio Stream. RFC Editor, Januar 2006. http://dx.doi.org/10.17487/rfc4351.

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