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32 risultati trovati.

Tipi di risorsa: Libro cartaceo Libro elettronico Articolo Rivista Tesi Capitolo
Ricerca accademica
Auditing environmental governance for sustainable development: A content analysis of BPK’s performance audit reports in Indonesia
Articolo
Articolo
Auditing environmental governance for sustainable development: A content analysis of BPK’s performance audit reports in Indonesia
Putri Anggraini et al · Badan Pemeriksa Keuangan Republik Indonesia · 2026 · ISSN 2460-3937
Indonesia is aligning its National Medium-Term Development Plan (RPJMN) with the U.N.’s Sustainable Development Goals (SDGs) to address persistent environmental degradation. The Audit Board of the Republic of Indonesia...
LCC TENDOlNvY2lhbCBTY2llbmNlcw~~; TENDOkZpbmFuY2U~Idioma Inglés
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Cognitive Risks of Professional Skepticism in Auditing
Articolo
Articolo
Cognitive Risks of Professional Skepticism in Auditing
О. Yu. Redko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article elaborates on an uncommon but disregarded theme. It touches upon issues of implementing the principle of profession skepticism in the auditing practice and related cognitive risks. Professional skepticism is ...
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Knowledge graph-based design of digital-intelligent curriculum modules and teaching reform in auditing
Articolo
Articolo
Knowledge graph-based design of digital-intelligent curriculum modules and teaching reform in auditing
Jia Ren et al · Frontiers Media S.A · 2026 · ISSN 2504-284X
IntroductionRapid advances in digital technology have significantly increased the auditing industry's demand for interdisciplinary talent. However, current digital-intelligent auditing courses in higher education still f...
LCC TENDOkVkdWNhdGlvbiAoR2VuZXJhbCk~Idioma Inglés
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Crossing International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” and 570 “Going Concern”: New Requirements
Articolo
Articolo
Crossing International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” and 570 “Going Concern”: New Requirements
O. E. Lubenchenko · National Academy of Statistics, Accounting and Audit · 2026 · ISSN 2519-1853
The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...
LCC TENDOlN0YXRpc3RpY3M~Idioma Inglés
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Enhancing Corporate Transparency and Accountability Through Public Auditing: a Cross-Country Analysis of Regulatory Practices
Articolo
Articolo
Enhancing Corporate Transparency and Accountability Through Public Auditing: a Cross-Country Analysis of Regulatory Practices
Arta Hoti Arifaj et al · Vasyl Stefanyk Carpathian National University · 2025 · ISSN 2311-0155
The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...
LCC TENDOkVkdWNhdGlvbg~~; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma Inglés
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FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL AUDITING IN STATE-OWNED ENTERPRISES DURING DIGITAL TRANSFORMATION
Articolo
Articolo
FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL AUDITING IN STATE-OWNED ENTERPRISES DURING DIGITAL TRANSFORMATION
Та Куанг Бінь et al · FINTECH Alliance LLC · 2026 · ISSN 2306-4994
Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digit...
LCC TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~; LCC:BusinessIdioma Inglés
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Audit Drawbacks: From Diagnosis to Prediction
Articolo
Articolo
Audit Drawbacks: From Diagnosis to Prediction
О. Yu. Redko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The author explores the causes giving rise to a phenomenon of the recurrence, over the latest three years (2022–2024), of the drawbacks in audit entities’ practices regularly revealed by the external audit quality co...
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Automated extraction and parsing of key information in complex substation drawings
Articolo
Articolo
Automated extraction and parsing of key information in complex substation drawings
Jiaying Yang et al · Springer · 2026 · ISSN 3004-9261
Abstract Substation drawings are high-density technical artifacts that serve as the authoritative data source across the entire power-infrastructure lifecycle. Manual auditing of these drawings is labor-intensive, error-...
LCC LCC:Science (General)Idioma Inglés
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Breast Imaging Reporting and Data System (BI-RADS®): a success history and particularities of its use in Brazil
Articolo
Articolo
Breast Imaging Reporting and Data System (BI-RADS®): a success history and particularities of its use in Brazil
Vanessa Merjane et al · Federação Brasileira das Sociedades de Ginecologia e Obstetrícia · 2024 · ISSN 0100-7203
Abstract BI-RADS® is a standardization system for breast imaging reports and results created by the American College of Radiology to initially address the lack of uniformity in mammography reporting. The system consists...
LCC TENDOkd5bmVjb2xvZ3kgYW5kIG9ic3RldHJpY3M~Idioma Inglés
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Compensating for Auditor Work, and Preventing Dumping on the Audit Market in Ukraine
Articolo
Articolo
Compensating for Auditor Work, and Preventing Dumping on the Audit Market in Ukraine
О. Yu. Redko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The Ukrainian Ministry of Finance has recently intensified efforts in attempting to amend, once again, the legal regulation of auditing in Ukraine. Many amendments to the Law of Ukraine on Audit of Financial Reporting an...
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Computed Tomography Diagnostic Reference Levels Worldwide and in Jordan: Implications for Patient Dose Reduction
Articolo
Articolo
Computed Tomography Diagnostic Reference Levels Worldwide and in Jordan: Implications for Patient Dose Reduction
Oglat AA et al · Dove Medical Press · 2026 · ISSN 1179-1365
Ammar A Oglat,1 Suhaib Shdaifat,1 Mohannad Adel Sayah,2 Ahmed Abukonna,3 Wadah M Ali Khogali3 1Department of Medical Imaging, Faculty of Applied Medical Sciences, The Hashemite University, Zarqa, 13133, Jordan; 2Departme...
LCC TENDOk1lZGljaW5lIChHZW5lcmFsKQ~~Idioma Inglés
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EXAMINATION OF THE FINANCIAL STATEMENTS AS A TOOL FOR MINIMISING THE RISK OF BUSINESS UNITS
Articolo
Articolo
EXAMINATION OF THE FINANCIAL STATEMENTS AS A TOOL FOR MINIMISING THE RISK OF BUSINESS UNITS
Małgorzata Węgrzyńska · Lodz University Press · 2014 · ISSN 0208-6018
Examination of financial statements is to provide meaningful information on the accuracy, the reliability of financial data and information in financial statement. Financial revisions shall be carried out under the natio...
LCC LCC:Marketing. Distribution of products; TENDOkZpbmFuY2U~Idioma Inglés
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Effects of certification schemes for agricultural production on socio‐economic outcomes in low‐ and middle‐income countries: a systematic review
Articolo
Articolo
Effects of certification schemes for agricultural production on socio‐economic outcomes in low‐ and middle‐income countries: a systematic review
Carlos Oya et al · SAGE Publishing · 2017 · ISSN 1891-1803
This Campbell systematic review examines the effectiveness of certification schemes in improving the welfare of farmers and workers. The review summarises findings from 43 quantitative studies, and 136 qualitative studie...
LCC TENDOlNvY2lhbCBTY2llbmNlcw~~Idioma Inglés
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Examining methodological rigor, ethical governance, and scientific claims: a critical review of the DeepSeek-R1 study
Articolo
Articolo
Examining methodological rigor, ethical governance, and scientific claims: a critical review of the DeepSeek-R1 study
Huimin Peng · Springer · 2026 · ISSN 2731-0809
Abstract The publication of DeepSeek-R1 in Nature marks a significant moment as the first widely recognized large language model to undergo formal peer review. While acknowledging its technical ambitions and contribution...
LCC TENDOkNvbXB1dGF0aW9uYWwgbGluZ3Vpc3RpY3MuIE5hdHVyYWwgbGFuZ3VhZ2UgcHJvY2Vzc2luZw~~; LCC:Electronic computers. Computer sciIdioma Inglés
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E‐learning of evidence‐based health care (EBHC) to increase EBHC competencies in healthcare professionals: a systematic review
Articolo
Articolo
E‐learning of evidence‐based health care (EBHC) to increase EBHC competencies in healthcare professionals: a systematic review
Anke Rohwer et al · SAGE Publishing · 2017 · ISSN 1891-1803
This Campbell systematic review examines the effectiveness of e‐learning in improving evidence‐based health care (EBHC) knowledge and practice. Compared to no learning, pure e‐learning improves EBHC knowledge and s...
LCC TENDOlNvY2lhbCBTY2llbmNlcw~~Idioma Inglés
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INTERNAL AUDITOR'S ROLE IN ENHANCING FINANCIAL ACCOUNTABILITY IN INDONESIAN PUBLIC HIGHER EDUCATION
Articolo
Articolo
INTERNAL AUDITOR'S ROLE IN ENHANCING FINANCIAL ACCOUNTABILITY IN INDONESIAN PUBLIC HIGHER EDUCATION
Тіті Сухартаті et al · FINTECH Alliance LLC · 2026 · ISSN 2306-4994
Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...
LCC TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~; LCC:BusinessIdioma Inglés
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Interpretability Risksof AI Models in Digital Finance Scenarios: Features and Governance
Articolo
Articolo
Interpretability Risksof AI Models in Digital Finance Scenarios: Features and Governance
Runchi Zhang et al · 《中国工程科学》杂志社 · 2026 · ISSN 1009-1742
In the context of the rapid evolution of digital finance, artificial intelligence (AI) models are deeply integrated into critical business processes such as risk assessment, asset pricing, and anti-fraud. The resultant l...
LCC LCC:Engineering (General). Civil engineering (General)Idioma zho
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Monitoramento do processo de assistência pré-natal entre as usuárias do Sistema Único de Saúde em município do Sudeste brasileiro Monitoring the prenatal care process among users of the Unified Health Care System in a city of the Brazilian Southeast
Articolo
Articolo
Monitoramento do processo de assistência pré-natal entre as usuárias do Sistema Único de Saúde em município do Sudeste brasileiro Monitoring the prenatal care process among users of the Unified Health Care System in a city of the Brazilian Southeast
Tadeu Coutinho et al · Federação Brasileira das Sociedades de Ginecologia e Obstetrícia · 2010 · ISSN 0100-7203
OBJETIVOS: avaliar a evolução da adequação do processo de atendimento às gestantes usuárias do Sistema Único de Saúde (SUS) e consolidar metodologia para monitoramento da assistência pré-natal. MÉTODOS: estudo...
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Optimization of Enterprise Costs Through Outsourcing in Accounting and Taxation in the Context of Anti-Crisis Management
Articolo
Articolo
Optimization of Enterprise Costs Through Outsourcing in Accounting and Taxation in the Context of Anti-Crisis Management
Tetiana Kuzmin et al · Vasyl Stefanyk Carpathian National University · 2024 · ISSN 2311-0155
The article examines the role of outsourcing in accounting and taxation as an effective tool for optimizing the costs of enterprises in the context of anti-crisis management. An assessment of the state of outsourcing com...
LCC TENDOkVkdWNhdGlvbg~~; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma Inglés
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Pendekatan Humanistik-Religius dalam Pembelajaran Fikih di Madrasah Aliyah Negeri 3 Pontianak, Kalimantan Barat, Indonesia
Articolo
Articolo
Pendekatan Humanistik-Religius dalam Pembelajaran Fikih di Madrasah Aliyah Negeri 3 Pontianak, Kalimantan Barat, Indonesia
Sukino Sukino et al · Master’s Program in Islamic Education at the Graduate School of Universitas Islam Negeri Ar-Raniry, Banda Aceh · 2020 · ISSN 2614-2686
This research is motivated by the importance of a humanistic-religious approach that prioritizes the learning process rather than learning outcomes. While there are still many schools that do not understand the positive ...
LCC TENDOlNwZWNpYWwgYXNwZWN0cyBvZiBlZHVjYXRpb24~Idioma ara
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Sustainable Development Reporting: Challenges or Opportunities for Auditors?
Articolo
Articolo
Sustainable Development Reporting: Challenges or Opportunities for Auditors?
О. Е. Lubenchenko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The Directive of the European Parliament and Council from December 14, 2022 No. 2022/2464/EU on corporate sustainability reporting and the adoption of the European Sustainability Reporting Standards (ESRS) require that b...
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THE SITUATION OF AUDIT AND INTERNAL CONTROL EFFICIENCY THROUGH DIGITIZATION: EVIDENCE FROM THE REPUBLIC OF MOLDOVA
Articolo
Articolo
THE SITUATION OF AUDIT AND INTERNAL CONTROL EFFICIENCY THROUGH DIGITIZATION: EVIDENCE FROM THE REPUBLIC OF MOLDOVA
BABUCI PETRU et al · Academica Brâncuşi · 2026 · ISSN 1844-7007
This scientific approach focuses on current trends in internal audit activity and internal control procedures in the context of the need to streamline the economic activity of public institutions in the Republic of Mol...
LCC TENDOkNvbW1lcmNpYWwgZ2VvZ3JhcGh5LiBFY29ub21pYyBnZW9ncmFwaHk~; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma Inglés
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Teach students to ask better questions with Artificial Intelligence
Articolo
Articolo
Teach students to ask better questions with Artificial Intelligence
Yiming V. Wang et al · Nature Portfolio · 2026 · ISSN 2662-4435
Generative artificial intelligence has unsettled higher education, raising fears that students will lose the ability to think. Drawing on classroom experience and student feedback, we argue that grounded inquiry sharpens...
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The role of explainability throughout the MLOps lifecycle: review and research agenda
Articolo
Articolo
The role of explainability throughout the MLOps lifecycle: review and research agenda
Sule Tekkesinoglu et al · Frontiers Media S.A · 2026 · ISSN 2624-9898
As Machine Learning Operations (MLOps) adoption accelerates, systematic integration of explainability is imperative for reliability, transparency, and continuous quality assurance. This paper presents a scoping review ex...
LCC LCC:Electronic computers. Computer scienceIdioma Inglés
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