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...
The key objective of this paper is to investigate the evolution of hybrid software development methods and highlight the main difficulties that arise with regard to information systems (IS) auditing. While technology firms today are under constant pr...
Purpose—This paper investigates the role of forensic accounting skills in enhancing auditor self-efficacy towards fraud detection in Indonesia. It also examines the moderating effect of the implementation of Generalized Audit Software (GAS) and...
Background: Artificial Intelligence (AI) software in mammography is trained on a set of processed images and may be less effective when applied to images acquired on different systems or systems with different processing and/or acquisition settings....
In the present-day digital landscape, websites have increasingly relied on digital marketing practices, notably search engine optimization (SEO), as a vital component in promoting sustainable growth. The traffic a website receives directly determines...
Generative AI enables both software engineers and non-programmer domain experts to easily generate executable code. However, software engineers often lack domain-specific nuance to detect subtle AI logic errors, while domain experts typically lack th...
Forensic genetics is a fast-growing field that frequently requires DNA-based taxonomy, namely, when evidence are parts of specimens, often highly processed in food, potions, or ointments. Reference DNA-sequences libraries, such as BOLD or GenBank, ar...
Intrusion detection system (IDS) research relies on accurately labeled network traffic datasets; however, label quality in IDS datasets is seldom audited prior to modeling. Many publicly available IDS datasets assign ground-truth labels based on capt...
A system’s architectural design plays a vital role in its quality, since quality attributes are system-wide and impacted by the architecture. The evaluation of a software architecture aims to assess its suitability for the purpose of the system...
This study presents an auditable decision-governance procedure for converting existing malware-suspicion scores into additional-review referrals at software supply-chain gates under limits on false-positive rate (FPR), review capacity, and minimum re...
Ordered categorical sequence analysis is distributed across specialist methods and software, making preparation decisions, method settings, diagnostics, and provenance difficult to inspect consistently across an end-to-end workflow. This paper presen...
Building energy consumption is still one of the main contributions to global carbon emissions. With the overall digitalization in the building sector, building automation and control systems (BACS) are to play a more important and key role in improvi...
The rise of large language models (LLMs), such as GPT-4, Codex, Code Llama, Claude 3, CodeGemma and DeepSeek, etc., is changing the way software development is approached. These models provide strong support for tasks like writing codes, analyzing bu...
Prompt specifications for multi-agent large language model (LLM) systems carry data contracts and integration logic across interdependent files but are rarely subjected to structured-inspection rigor. We report a single-system case study of iterative...
In the cloud computing information technology environment, cloud computing has some advantages such as lower cost, immediate access to hardware resources, lower IT barriers to innovation, higher scalability, etc., but for the financial audit informat...
The main reason for this research is to support the Korean government building retrofitting program initiated to evaluate energy usage trends, propose energy-saving technologies, and focus on reducing the energy demand in residential buildings throug...
Distributed permutation flowshop scheduling is an NP-hard problem that has become a hot research topic in the fields of optimization and manufacturing in recent years. Multimodal optimization finds multiple global and local optimal solutions of a fun...
This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work. Quantitati...
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of...
Background/Objectives: To evaluate the quality of an ultrasound practice, both large-scale and focused audits are recommended by professional organizations, but such audits can be time-consuming, inefficient, and expensive. Our objective was to devel...
As a quality improvement tool, clinical audit has been extensively described in the medical literature. There is scant literature on the use of clinical audit in the farm animal veterinary setting. This study describes the process and feasibility of...
Under an internet background involving artificial intelligence and big data—unstructured, materialized, network graph-structured data, such as social networks, knowledge graphs, and compound molecules, have gradually entered into various specif...
The management of prefabricated component staging and turnover lacks the effective integration of informatization and complexity, as relevant information is stored in the heterogeneous systems of various stakeholders. BIM and its underlying data sche...
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...
As the world approaches wild poliovirus eradication, effective containment measures are essential to minimize the risk of a facility-associated reintroduction into a polio-free community. Between 2017 and 2024, the United States established a nationa...
Multimodal Gazepoint Biometrics exports may combine eye-tracking, pupil, electrodermal, cardiovascular, engagement dial, TTL/event, and AOI information, but they are rarely analysis-ready. gpbiometrics provides a Gazepoint-aware R workflow v7.2.0 for...
This study examines the impact of remote audit quality (RAQ) on the quality of audit work (QAW). Further, it explores the moderating effect of both client technological readiness (CLTR) and auditor technology readiness (ADTR) on the link between RAQ...
31 March 2022
Environmental audit is inevitably linked to climate change, one immediate target of the auditors is likely to be climate control, and the warming of the Earth and the consequent climatic changes affect us all. What is the link between environmental a...
Governments worldwide cannot collect the required tax revenue for their planned activities. This study aims to assess how inefficient VAT audit function and related factors affect tax revenue performance in Amhara Region, Ethiopia. The study used pri...
In recent years, the Internet of Things (IoT) paradigm has been widely applied across a variety of industrial and consumer areas to facilitate greater automation and increase productivity. Higher dependability on connected devices led to a growing ra...
Due to the augmented engrossment of technology in security, everything moves towards a cohesive system. Smart cyber-lock technology is one of the eminent concepts with the potential to solve emerging safety and security issues. This work aims to esta...
16 August 2021
Disasters pose a real threat to the lives and property of citizens; therefore, it is necessary to reduce their impact to the minimum possible. In order to achieve this goal, a framework for enhancing the current disaster management system was propose...
This study seeks to meticulously analyze the scholarly discussion on the integration of blockchain technology into accounting and auditing. Based on a total of 67 articles from the Web of Science (WoS) database, this study adopts a bibliometrics and...
We developed and evaluated a decoupled, three-layer AI architecture to audit and optimize corporate sustainability. On the basis of a layered documentary protocol, we established 15 computational determinants in the data, predictive, and governance l...
Major financial irregularities have contributed significantly to the destabilization of the world economy and the financial environment, by short circuiting investment flows and discrediting financial markets, with significant financial, social, and...
19 August 2021
Physical activity (PA), associated with all-cause mortality, morbidity, and healthcare costs, improves vitamin D absorption, immune response, and stress when completed outdoors. Rural communities, which experience PA inequities, rely on trails to mee...
The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the...
Modern DevSecOps environments face a persistent tension between accelerating deployment velocity and maintaining verifiable compliance with regulatory, security, and internal governance standards. Traditional snapshot-in-time audits and fragmented co...
With the rapid development of Internet of Things (IoT) technology, the number of devices connected to the network is exploding. How to improve the performance of edge devices has become an important challenge. Research on quality evaluation algorithm...
One of the factors that has steadily eroded the legitimacy of public institutions is the recurrence of corruption and irregularities in state management, especially in procurement processes, budget allocation, and public appointments. These phenomena...
Regular assessment of progress on the implementation of Sustainable Development Goals (SDGs) is crucial for achieving the goals by 2030 yet such assessments often require extensive resources and data. Here, we describe a method using performance audi...
Self-report financial surveys require auditable scoring as well as evidence that their items measure the intended constructs. This study combines a Peruvian workplace archive of 50 records with an independently reconstructed Monte Carlo experiment. T...
The enforcement of the GDPR in May 2018 has led to a paradigm shift in data protection. Organizations face significant challenges, such as demonstrating compliance (or auditability) and automated compliance verification due to the complex and dynamic...
In software engineering, pattern papers serve the purpose of providing a description of a generalized, reusable solution to recurring design problems, based on practical experience and established best practices. This paper presents an architectural...
This paper proposes efficient implementations of robot audition systems, specifically focusing on deployments using HARK, an open-source software (OSS) platform designed for robot audition. Although robot audition systems are versatile and suitable f...
The internal reuse of software components owned by organizational units in different countries constitutes an implicit form of licensing that may be taxable under international regulations, making tax authorities an often overlooked stakeholder in so...
Software is behind the technological solutions that deliver many services to our society, which means that software security should not be considered a desirable feature anymore but more of a necessity. Protection of software is an endless labor that...
Automatic static analysis tools (ASATs), also known as static analyzers, have demonstrated their significance and practicability in detecting software defects. ASATs assist developers to identify potential vulnerabilities, errors, and security hazard...
One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage...
This study examines the readiness of the accounting and auditing profession to adopt disruptive innovations, with a particular focus on sustainable digital transformation. It investigates the factors influencing auditors’ and accountants’...
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