To answer the call for more evidence on the adoption and effectiveness of Big Data Analytics in auditing, this study investigates auditors’ use of data analytic tools in audit-process management, including audit planning, testing, and conclusio...
Among the knowledge areas in which process mining has had an impact, the audit domain is particularly striking. Traditionally, audits seek evidence in a data sample that allows making inferences about a population. Mistakes are usually committed when...
Audits are an essential component of every organization, particularly those involving software development. In addition to several testing cycles, software auditing has become an essential software development milestone. Software auditing is a contin...
Selective algorithmic auditing requires deciding which process evidence should receive attention when exhaustive review is infeasible. This Review introduces a four-layer framework that connects process representation, learning, inspection allocation...
Background: The market for plant-based yogurt alternatives has rapidly expanded, reflecting the growing popularity of plant-based diets. However, their nutritional profiles and micronutrient fortification often differ substantially from those of trad...
Background: This paper is a systematic review of 100 peer-reviewed articles (2015–2025) related to artificial intelligence (AI) applications in the auditing field, and includes machine learning, natural language processing, robotic process auto...
Background: Recently, the European Union has introduced the Falsified Medicines Directive (FMD). Additionally, in early 2016, a Delegated Act (DA) related to the FMD was published. The main objective of this study was to evaluate the usefulness of ex...
Audit trails in clinical-trial electronic data capture (EDC) systems record who created or changed trial data; when; and, where applicable, why. Process-mining methods could use these time-stamped records to reconstruct data-management workflows. Thi...
Audit quality is crucial, particularly for small and medium-sized enterprises (SMEs), due to their significant economic role. This study examined how spatial distance (physical separation) and social distance (perceived dissimilarity) between auditor...
This paper applied the advocacy coalition framework to explore and explain the political processes creating policies to enhance energy efficiency of European Union (EU) industry. The paper used legislation on energy audits and energy management syste...
Generative artificial intelligence (AI) is increasingly used to support decision-making in manufacturing quality assurance (QA), but its adoption raises concerns regarding governance, traceability, and auditability. This paper proposes a proactive fr...
Environmental, social, and governance (ESG) disclosures face credibility risks due to Scope 2 Greenhouse Gas (GHG) reports lacking standardized compliance checks, raising concerns about their reliability. This study therefore develops and evaluates a...
Depression and alcohol misuse, frequently comorbid, are associated with altered reward processing. However, no study has examined whether and how the neural markers of reward processing are shared between depression and alcohol misuse. We studied 43...
Purpose: This study systematically reviews research on six emerging technologies in external auditing, Big Data, Blockchain, Machine Learning, Deep Learning, Artificial Intelligence (AI), and Robotic Process Automation (RPA), to clarify what is curre...
The escalating scale and complexity of cybercrime necessitate standardized digital forensic protocols to ensure the integrity and admissibility of digital evidence. This study empirically assesses the use of ISO/IEC 27037 and ISO/IEC 27041 through th...
The implementation of food safety management systems has a great influence on global food safety and security, especially for developing nations. The principles of the Hazard Analysis and Critical Control Points are crucial for food safety and are th...
Background: In Ontario, an online audit and feedback tool that provides primary care physicians with detailed information about patients who are overdue for cancer screening is underused. In the present study, we aimed to examine the effect of messag...
The valorization and sustainable management of historic centers is a topic relevant to the cultural identity and heritage of European cities. A rational strategy to preserve the centers must consider both energy and environmental retrofitting, even i...
The outgoing audit of water resource assets of leading cadres is key to promoting the management of water resource assets and investigating the responsibility for water environment damage. This paper is based on the United Nations’ Sustainable Develo...
Expanding ESG disclosure mandates under the Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB) have driven rising demand for artificial intelligence (AI) and data analytics capable of suppo...
This study considers a green composite under a twofold assessment; evaluating its process-based cost and environmental footprint profile. The initial objective was to project the manufacturing cost and allow for an additional material comparison of a...
Buildings and the built environment in cities are seen as both a source of, and solution to, today’s economic, environmental and social challenges. The audit process to collect data and rate their sustainability levels is a demanding process gi...
15 April 2025
In a worldwide context of organ shortage, refusal of organ donation remains the main reason for the non-procurement of organs from deceased donors. Many studies have characterized the clinical or psychological factors of refusal but not organizationa...
Caesarean delivery is rising worldwide, and for breech presentation at term, external cephalic version (ECV) reduces non-cephalic presentation at birth and, at very low certainty, caesarean delivery. Procedural evidence is reported per attempt, where...
Reliable estimation of in situ concrete compressive strength from non-destructive testing (NDT) remains challenging in heterogeneous existing structures, particularly when building-specific datasets are small. This study presents a reproducible field...
Product concept images combine symmetry, closure, balance, and repeated components. Existing shape analysis and computational aesthetic methods can quantify these properties; however, when evidence is reduced to global descriptors or aggregate scores...
Authoritative standards encourage external auditors to coordinate their efforts with the client’s internal audit function (IAF) as part of a financial statement audit. Academic research on this relationship finds that it has the potential to im...
The representation of multiple acoustic sources in a virtual image of the field of audition based on binaural synthetic-aperture computation (SAC) is described through use of simulated inter-aural time delay (ITD) data. Directions to the acoustic sou...
The global trend is constantly increasing investments in strategic sectors of the economy, for example the electric power industry, which, in many countries, is becoming diversified and dispersed due to the multitude of entities investing in energy p...
(1) Background: Industry 4.0 and the COVID-19 pandemic have resulted in an acceleration of digital transformation, primarily in production systems and logistics. This raises the need to assess where a company is in its digital transformation today an...
22 July 2021
Clinical performance audits are routinely performed in Emergency Medical Services (EMS) to ensure adherence to treatment protocols, to identify individual areas of weakness for remediation, and to discover systemic deficiencies to guide the developme...
This article develops a method for detecting malware based on the multi-scale recurrent architecture (time-aware multi-scale LSTM) with salience gating, multi-headed attention, and a sequential statistical change detector (CUSUM) integration. The res...
Recommender systems are widely deployed across digital platforms, yet their opacity raises concerns about auditability, fairness, and user trust. To address the gap between predictive accuracy and model interpretability, this study proposes a glass-b...
The digital transformation has paved the path for new services and efficient management across the value chain of the whole energy sector. For applications behind the meter, buildings stand out as a major contributor to energy consumption and corresp...
Corporate sustainability has traditionally been evaluated through environmental, social, and economic dimensions. However, increasing sustainability challenges, stakeholder expectations, and regulatory requirements indicate that sustainability extend...
Measurement and Verification (M&V) aims to quantify savings achieved as part of energy efficiency and energy management projects. M&V depends heavily on metered energy data, modelling parameters and uncertainties that govern the energy system...
Retrieval-augmented large language model (LLM) post-processing reportedly improves anomaly triage over streaming industrial Internet of Things (IoT) sensor data, yet its LLM and retrieval contributions are rarely separated. We audit a build-verified...
The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordania...
Global focal companies are increasingly required and expected to monitor the sustainability risks and activities in their supply chains, which has resulted in increasing supplier sustainability audit activity and growth in the number of sustainabilit...
This study investigates the moderating effect of corporate governance on the associations of the internal audit and quality of the internal audit with the quality of financial reporting among commercial banks in the Republic of Yemen. The final sampl...
Information security and cybersecurity management play a key role in modern enterprises. There is a plethora of standards, frameworks, and tools, ISO 27000 and the NIST Cybersecurity Framework being two relevant families of international Information...
This study models the auditor–client relationship as a strategic game shaped by two-sided information asymmetry and examines how this structure influences key audit outcomes, namely audit delay and audit fees, in Türkiye. Using a game-theo...
Worldwide, the agricultural sector is under pressure to demonstrate environmental sustainability. In New Zealand, farm environment plans (FEPs) and their auditing were intended to guide farmers towards sustainable practices by meeting regulations. Ho...
The exercise of audit judgment is essential because it is impractical to perform an audit on all types of evidence. These types of evidence are considered in forming an opinion on audited financial statements, making audit judgment a determinant of t...
This study investigated the effect of corporate social performance (CSP) on audit hours and whether the emphasis of matter (EOM) paragraphs in audit report moderates the association between CSP and audit hours. Auditors input audit hours based on the...
Compliance management for procurement internal auditing has been a major challenge for public sectors due to its tedious period of manual audit history and large-scale paper-based repositories. Many practical issues and potential risks arise during t...
This case explores the subjective nature of professional judgment related to audit risk through the lens of a fictitious company, Sparked Intuition Power (SIP). SIP has just been accepted as a new audit client by an international accounting firm. Stu...
3 March 2023
Introduction: A clinical audit is a tool that allows the evaluation of and improvement in the quality of stroke care processes. Fast, high-quality care and preventive interventions can reduce the negative impact of stroke. Objective: This review was...
The purpose of this paper is to systematically review the literature on the influential factors of internal audit effectiveness and articulate these factors in a conceptual model. A systematic literature review (SLR) is conducted to identify the infl...
26 September 2022
This study examined the relationship between ESGs and the audit hours of 3010 Korean stock-listed firms from 2014 to 2019. The Korean Corporate Governance Service assigns ratings to each firm based on ESG performance. We discover that auditors exert...
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