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The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk ...
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's ...
In some universities, the number of articles a faculty member publishes in top journals is the key measure of his or her research performance. [4] Publishing research in a top journal is generally seen as a significant achievement that demonstrates that the research was recognized by the authors' peers as having significant impact. [2]
This list of history journals presents representative notable academic journals pertaining to the field of history and historiography.It includes scholarly journals listed by journal databases and professional associations such as: JSTOR, Project MUSE, the Organization of American Historians, the American Historical Association, [1] Goedeken (2000), [2] or are published by national or regional ...
The Arts and Humanities Citation Index (AHCI), also known as Arts and Humanities Search, is a citation index, with abstracting and indexing for more than 1,700 arts and humanities academic journals, and coverage of disciplines that includes social and natural science
The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice. The journal was established in 1988 and is published by Emerald Group Publishing. In 2022 the editors-in-chief are James Guthrie (Macquarie University) and Lee D. Parker (Glasgow University and RMIT University. [1]
In relation to specific kinds of audit evidence, there are a couple examples where audit data analytics can alter the methods of collection. Traditionally, bank confirmations, analytical procedures, and journal entry testing would most likely be carried out at the client site by the audit team itself. [13]
The journal welcomes contributions from the full spectrum of methodological perspectives, and it is a forum for a wide range of historical, critical, historiographical and theoretical forms of writing. By means of this expanded definition, Art History works to transform and to extend the modes of enquiry that shape the discipline. [1]