Academic literature on the topic 'Auditing – Evaluation'
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Journal articles on the topic "Auditing – Evaluation"
Zeng, Lei, Yang Xiao, and Hui Chen. "Auditing overhead, auditing adaptation, and benchmark evaluation in Linux." Security and Communication Networks 8, no. 18 (June 4, 2015): 3523–34. http://dx.doi.org/10.1002/sec.1277.
Full textSrivastava, Rajendra P., Arnold Wright, and Theodore J. Mock. "Multiple hypothesis evaluation in auditing." Accounting & Finance 42, no. 3 (November 2002): 251–77. http://dx.doi.org/10.1111/1467-629x.00077.
Full textЛосева and N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality." Auditor 3, no. 1 (January 25, 2017): 37–45. http://dx.doi.org/10.12737/24333.
Full textYang, David C. "SECs Electronic Filing System: An Evaluation." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 40. http://dx.doi.org/10.19030/jabr.v6i3.6288.
Full textChelimsky, Eleanor. "Comparing and Contrasting Auditing and Evaluation." Evaluation Review 9, no. 4 (August 1985): 483–503. http://dx.doi.org/10.1177/0193841x8500900406.
Full textBaric, Leo. "Health Promoting Schools Evaluation and Auditing." Journal of the Institute of Health Education 29, no. 4 (January 1991): 114–20. http://dx.doi.org/10.1080/03073289.1991.10805747.
Full textChelimsky, Eleanor. "Auditing and evaluation: Whither the relationship?" New Directions for Evaluation 1996, no. 71 (June 1996): 61–67. http://dx.doi.org/10.1002/ev.1043.
Full textAsare, Stephen K., and W. Robert Knechel. "Termination of information evaluation in auditing." Journal of Behavioral Decision Making 8, no. 1 (March 1995): 21–31. http://dx.doi.org/10.1002/bdm.3960080103.
Full textHu, Kuang-Hua, Fu-Hsiang Chen, and Gwo-Hshiung Tzeng. "CPA FIRM’S CLOUD AUDITING PROVIDER FOR PERFORMANCE EVALUATION AND IMPROVEMENT: AN EMPIRICAL CASE OF CHINA." Technological and Economic Development of Economy 24, no. 6 (December 20, 2018): 2338–73. http://dx.doi.org/10.3846/tede.2018.6619.
Full textPierre, Jon, B. Guy Peters, and Jenny de Fine Licht. "Is auditing the new evaluation? Can it be? Should it be?" International Journal of Public Sector Management 31, no. 6 (August 13, 2018): 726–39. http://dx.doi.org/10.1108/ijpsm-08-2017-0219.
Full textDissertations / Theses on the topic "Auditing – Evaluation"
Collison, J. E. "The Evaluation of health and safety auditing systems." Thesis, Aston University, 1995. http://publications.aston.ac.uk/15296/.
Full textKhalifa, Amna Saeed Accounting Australian School of Business UNSW. "Evaluation of alternative idea generation techniques in audit fraud risk assessments." Awarded by:University of New South Wales. School of Accounting, 2007. http://handle.unsw.edu.au/1959.4/31454.
Full textAbdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.
Full textDoctor of Philosophy (PhD)
Moroney, Robyn Ann Accounting Australian School of Business UNSW. "An investigation and comparison of the decision-making process used by industry specialist and other auditors." Awarded by:University of New South Wales. Accounting, 2003. http://handle.unsw.edu.au/1959.4/19242.
Full textScholz, Christian. "Evaluation and categorization of findings according to the Minimum Requirements for the Internal Audit Function of Banks 1/2000 (German Federal Financial Supervisory Authority)." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/70206.
Full textENGLISH ABSTRACT: The main object of this study project is clause 14 of the circular 1/2000 "Minimum Requirements for the Internal Audit Function of Banks" of the German Federal Financial Supervisory Authority. It requires that banks have a risk management system, a risk-based audit planning and a risk-based audit procedure. These have initiated the transformation process of the internal audit functions from the traditional audit approach, which is past and present orientated, to the risk-based audit approach, which is future oriented. During audit planning the audit objects are chosen due to their inherent-risk instead of choosing them due to indications of pastrelated information or estimations. To determine the inherent-risk the audit object's risk factors have to be determined and assessed. The aim of the study is to set up a model, which allows the standardized categorization of findings according to the Minimum Requirements for the Internal Audit Function of Banks 1/2000, which requires a categorization of findings into at least three categories: shortcoming, serious shortcoming, and particular grave deficiency. The Minimum Requirements doesn't impose a restriction to the method of categorization. The survey "Categorization of Findings" revealed that all banks are categorizing the findings, but that only a few banks are using an objective method to do so. To ensure a coherent, transparent and objective classification of the findings the classification process has to be standardized. For a standardized classification process the extent of the findings have to be comparable and quantitative. Therefore, techniques and methods have to be applied, which quantifies the extent of the findings making them comparable. In order to find the right method to assess the extent of the finding one has to look at the components of a finding. A finding consists of risk, which is expressed by the occurrence probability and the extent of damage. The occurrence probability and the extent of damage are described by various risk factors, which are quantitative and qualitative. These risk factors have to be objectively evaluated and aggregated to determine the risk and thus, the extent of the finding. The main problems of this assessment are the quantification of the qualitative risk factors and the aggregation of all risk factors. For the quantification of qualitative risk factors the methods three dimensional analysis and the Delphi-Method are most appropriate. These two methods can be used for the evaluation of a quantitative risk factor as well. Furthermore, the methods sensitivity analysis, Monte Carlo simulation, and statistical methods can assist the assessment of qualitative risk factors, but these methods alone are not appropriate for the assessment of qualitative risk factors. When aggregating the assessments of the risk factors a combination of successive comparison and Scoring Model are suitable. The classification of findings for the annual audit report can be conducted by use of the ABC-Analysis. Prior to this, the scored findings have to be weighted according to the importance of the audit object for the company. All findings in class A represent serious shortcomings and particular grave defiCiencies, class B represents shortcomings, and class C negligible shortcomings. The classification process can be assisted by the use of the risk map and the risk portfolio, but the sole use of these methods would not lead to a proper classification.
AFRIKAANSE OPSOMMING: Die hoof doelwit van hierdie studieprojek is klousule 14 van die Sirkuler 1/2000 "Minimum vereistes vir die Interne Oudit funksie van banke" van die Duitse Federale Finansiele Toesighoudende gesag. Dit vereis dat banke 'n risikobestuur sisteem, 'n risiko baseerde oudit plan en risiko baseerde oudit prosedures daar stel. Hierdie verseistes het die transformasie van die interne oudit funksies inisieer, vanaf die tradisionele benadering wat op die verlede en die huidige gefokus het, tot 'n risiko gebaseerde benadering wat op die toekoms gerig is. Gedurende die oudit beplanning word die oudit onderwerpe gekies vanwee hul inherente risikos eerder as vanwee die indikasies van verlede-gebaseerde informasie of estimasies. Om die inherente risikos te bepaal, is dit nodig om die oudit onderwerp se risiko faktore te bepaal en te bereken. Die doeI van die studie is die daarstelling van 'n model vir die gestandardiseerde kategorisering van bevindinge na aanleiding van die "Minimum vereistes vir die Interne Oudit funksie van banke" in ten minste drie kategorie: leemtes, ernstige tekortkominge en spesifieke growwe tekorte. Die Minimum Vereistes beperk nie die metode van kategorisering nie. Die opname "Catagorising of Findings" toon dat al die banke wel hul bevindings kategorieseer maar dat slegs 'n paar banke 'n objektiewe metode hierin toe pas. Om verstaanbare, deursigtige en objektiewe klassifikasie van bevindinge te verseker is dit nodig dat die proses van klassifikasie gestandardiseer word. Vir 'n gestandardiseerde klassifikasie proses moet die resultate van bevindinge vergelykbaar en kwantitatief wees. Hiervoor moet tegnieke en metodes toegepas word wat die resultate van bevindinge kwantifiseer en so vergelykbaar maak. Om die regte metode te vind vir die analisering van die resultate van 'n bevinding, moet daar na die komponente van die bevinding gekyk word. 'n Bevinding bestaan uit risiko wat uitgedruk word as die gebeurlikheidswaarskynlikheid en omvang van skade. Die gebeurlikheidswaarskynlikheid en omvang van skade word beskryf deur 'n verskeidenheid van risiko faktore wat beide kwalitatief en kwantitatief van aard is. Hierdie risiko faktore moet objektief evalueer en saamgevat word om die risiko en so die omvang van die bevinding te bepaal. Die grootste probleem met die analise is die kwantifisering van die kwalitatiewe risiko faktore en die samevatting van al die risiko faktore . Vir die kwatifisering van die kwalitatiewe risiko faktore, is die Drie Dimensionele Analise en die Delphi metodes die mees toepaslikes. Hulle kan ook gebruik word vir die evaluasie van 'n kwantitatiewe risiko faktor. Verder kan die metodes van sensitiwiteitsontleding, Monte Carlo simulasie en ander statistiese metodes ook help met die berekening van kwantitatiewe risiko faktore. Hulle is egter nie toepaslik vir die berekening van kwalitatiewe risiko faktore nie. Met die aggregasie van die analiese van risiko faktore, is die kombinasie van Opeenvolgende Vergelyking en Punte Toekenning modelle ook toepaslik. Die klassifisering van bevindinge vir die jaarlikse oudit verslag kan gedoen word deur die gebruik van ABC-analise. Voorheen moes daar aan die bevindinge gewigte toegeken word in ooreenstemming met die belangrikheid van die oudit onderwerp vir die maatskappy. Alle resultate in klas A verteenwoordig ernstige tekortkominge en besonder gewigtig gebrekkig , klas B verteenwoordig tekortkominge en klas C geringe tekortkominge. Die klasifikasie proses kan bygestaan word deur die gebruik van 'n risiko kaart en risiko portefeulje. Die alleen gebruik van die metodes sal egter nie 'n ordentlike klassifikasie verseker nie.
Keil, James E. "An evaluation of Company XYZ's use of electronic on-board recorder system for Federal Motor Carrier Safety Administration (FMCSA) regulatory compliance." Menomonie, WI : University of Wisconsin--Stout, 2006. http://www.uwstout.edu/lib/thesis/2006/2006keilj.pdf.
Full textErsoy, Yasemin. "An evaluation of the role of external auditing in the accountability of co-operatives in Turkey." Thesis, Cardiff University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251527.
Full textMoffeit, Katherine S. (Katherine Southerland). "The Effect of Cognitive Style on Auditor Internal Control Evaluation." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331974/.
Full textLilley, Rebbecca Catherine, and n/a. "The development of an occupational health and safety surveillance tool for New Zealand workers." University of Otago. Dunedin School of Medicine, 2007. http://adt.otago.ac.nz./public/adt-NZDU20071011.112802.
Full textPan, Ye, and 潘燁. "The association between organizational culture and Control Self Assessment: adoption and approach choice." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B38901444.
Full textBooks on the topic "Auditing – Evaluation"
English, Fenwick W. Curriculum auditing. Lancaster, Pa., U.S.A: Technomic Pub. Co., 1988.
Find full textEnglish, Fenwick W. Curriculum auditing. Lancaster, Pa: Technomic Publishing Co., 1988.
Find full textNetwork security auditing. Indianapolis, Ind: Cisco Press, 2010.
Find full textB, Breuker Judy, ed. The evaluation and management step: An auditing tool. 2nd ed. St. Louis, Mo: Saunders, 2009.
Find full textCollison, Jane Elizabeth. The Evaluation of health and safety auditing systems. Birmingham: Aston University. Department of Mechanical and Electrical Engineering, 1995.
Find full textHumphrey, Christopher. The audit expectations gap in the United Kingdom. London: Research Board, Institute of Chartered Accountants in England and Wales, 1992.
Find full textOffice, General Accounting. U.N. audit and evaluation. Washington, D.C: The Office, 1992.
Find full textUnited States. General Accounting Office. National Security and International Affairs Division. U.N. audit and evaluation. Washington, D.C: The Office, 1993.
Find full textOffice, General Accounting. U.N. audit and evaluation. Washington, D.C: The Office, 1992.
Find full textA, Mills Charles. The quality audit: A management evaluation tool. Milwaukee: ASQC Quality Press, 1989.
Find full textBook chapters on the topic "Auditing – Evaluation"
Huang, Zhuoqun, Ronald L. Rivest, Philip B. Stark, Vanessa J. Teague, and Damjan Vukcevic. "A Unified Evaluation of Two-Candidate Ballot-Polling Election Auditing Methods." In Electronic Voting, 112–28. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-60347-2_8.
Full textCevahir, Arzu, and Kıymet Tunca Çalıyurt. "Evaluation and Rating of Corporate Governance and Internal Auditing in Turkish Public Companies." In Ethics and Sustainability in Accounting and Finance, Volume II, 235–52. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1928-4_14.
Full textMilad, Isam. "An Evaluation of Voluntary Disclosure Level of Listed Banks in Borsa Istanbul During the Period from 2013 to 2017." In Auditing Ecosystem and Strategic Accounting in the Digital Era, 253–85. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72628-7_12.
Full textvan Dijk, J. C., and Paul Williams. "Recording, Evaluating and Testing Controls." In Expert Systems in Auditing, 102–12. London: Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-12474-9_12.
Full textMansoor, Nasir, Thomas Rudhof-Seibert, and Miriam Saage-Maaß. "Pakistan’s “Industrial 9/11”: Transnational Rights-Based Activism in the Garment Industry and Creating Space for Future Global Struggles." In Interdisciplinary Studies in Human Rights, 107–20. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73835-8_6.
Full textHam, Christopher. "Auditing and Evaluating Health Policy and the NHS." In Health Policy in Britain, 233–65. London: Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-137-01397-2_11.
Full textBukhsh, Faiza Allah, and Hans Weigand. "Evaluating the Application of Service-Oriented Auditing in the B2G Domain: A Case Study." In Lecture Notes in Business Information Processing, 281–95. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-24511-4_22.
Full textLambrechts, Wim, and Kim Ceulemans. "Sustainability Assessment in Higher Education: Evaluating the use of the Auditing Instrument for Sustainability in Higher Education (AISHE) in Belgium." In Sustainability Assessment Tools in Higher Education Institutions, 157–74. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02375-5_9.
Full textDufresne, Aude, Odile Martial, and Christophe Ramstein. "Multimodal User Interface System for Blind and “Visually Occupied” users: Ergonomic Evaluation of the Haptic and Auditive Dimensions." In IFIP Advances in Information and Communication Technology, 163–68. Boston, MA: Springer US, 1995. http://dx.doi.org/10.1007/978-1-5041-2896-4_27.
Full text"Auditing the Brandsphere." In From Brand Vision to Brand Evaluation, 223–65. Routledge, 2010. http://dx.doi.org/10.4324/9780080966649-15.
Full textConference papers on the topic "Auditing – Evaluation"
Khanji, Salam Ismail Rasheed, Asad Masood Khattak, and Hakim Hacid. "Database auditing and forensics: Exploration and evaluation." In 2015 IEEE/ACS 12th International Conference of Computer Systems and Applications (AICCSA). IEEE, 2015. http://dx.doi.org/10.1109/aiccsa.2015.7507093.
Full textBiedma López, Estíbaliz, Nieves Gómez Aguilar, and Juan Manuel Piñero Lopez. "RETHINKING EVALUATION IN DISTANCE LEARNING OF AUDITING." In 13th annual International Conference of Education, Research and Innovation. IATED, 2020. http://dx.doi.org/10.21125/iceri.2020.0615.
Full textRoubtsova, Ella, and Niels Wiersma. "A Practical Extension of Frameworks for Auditing with Process Mining." In 13th International Conference on Evaluation of Novel Approaches to Software Engineering. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0006798904060415.
Full textRavindran, Kaliappa. "QoS Auditing for Evaluation of SLA in Cloud-based Distributed Services." In 2013 IEEE World Congress on Services (SERVICES). IEEE, 2013. http://dx.doi.org/10.1109/services.2013.74.
Full textEpstein, Ziv, Blakeley H. Payne, Judy Hanwen Shen, Casey Jisoo Hong, Bjarke Felbo, Abhimanyu Dubey, Matthew Groh, Nick Obradovich, Manuel Cebrian, and Iyad Rahwan. "TuringBox: An Experimental Platform for the Evaluation of AI Systems." In Twenty-Seventh International Joint Conference on Artificial Intelligence {IJCAI-18}. California: International Joint Conferences on Artificial Intelligence Organization, 2018. http://dx.doi.org/10.24963/ijcai.2018/851.
Full textSrisomboon, Kanabadee, Kumthorn Malathum, Sumawadee Skuntaniyom, Jatepiya Duangthongkham, and Nattapong Phanthuna. "Hand Hygiene Auditing Algorithm using Image Processing for Hand Hygiene Evaluation Machine." In 2019 16th International Conference on Electrical Engineering/Electronics, Computer, Telecommunications and Information Technology (ECTI-CON). IEEE, 2019. http://dx.doi.org/10.1109/ecti-con47248.2019.8955358.
Full textWaheed, Bushra, Brodie Couch, Gouri Bhuyan, Hassan Iqbal, and Eddie Lee. "Compliance Oversight of Operators’ Integrity Management Program for Pipelines: A Risk Based Evaluation Approach Incorporating Safety Culture." In 2018 12th International Pipeline Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/ipc2018-78240.
Full textBukhsh, Faiza Allah, and Hans Weigand. "Compliance Checking of Shipment Request by Utilizing Process Mining Concepts: An Evaluation of Smart Auditing Framework." In 2017 International Conference on Frontiers of Information Technology (FIT). IEEE, 2017. http://dx.doi.org/10.1109/fit.2017.00049.
Full textAslam, Mudassar, Christian Gehrmann, and Mats Björkman. "Continuous security evaluation and auditing of remote platforms by combining trusted computing and security automation techniques." In the 6th International Conference. New York, New York, USA: ACM Press, 2013. http://dx.doi.org/10.1145/2523514.2523537.
Full textLiu, Qian. "Accounting Auditing And Evaluation Of Colleges And Universities Taking Account Of Operation Cost Accounting Matrix Algorithm." In 2020 International Conference on Virtual Reality and Intelligent Systems (ICVRIS). IEEE, 2020. http://dx.doi.org/10.1109/icvris51417.2020.00217.
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