Search results for " Internal audit"

showing 3 items of 3 documents

Sudden sensorineural hearing loss as prodromal symptom of anterior inferior cerebellar artery infarction.

2011

Sudden sensorineural hearing loss is a clinical condition characterized by a sudden onset of unilateral or bilateral hearing loss. In recent years sudden deafness has been frequently described in association with anterior inferior cerebellar artery (AICA) infarction generally presenting along with other brainstem and cerebellar signs such as ataxia, dysmetria and peripheral facial palsy. The authors report a rare clinical case of a 53-year-old man who suddenly developed hearing loss and tinnitus without any brainstem or cerebellar signs. Computed tomography of his brain was normal, and the audiological results localized the lesion causing deafness to the inner ear. Surprisingly, magnetic re…

Brain InfarctionMalemedicine.medical_specialtyAnterior inferior cerebellar artery infarctionAtaxiaHearing lossHearing Loss SensorineuralInfarctionLesionSudden deafneCerebellar DiseasesInternal auditory arteryDysmetriamedicine.arteryInternal medicineCerebellumInner earotorhinolaryngologic diseasesmedicineVertebrobasilar InsufficiencyHumansbusiness.industrySettore MED/37 - NeuroradiologiaMiddle Agedmedicine.diseaseMagnetic Resonance ImagingSudden deafness; Anterior inferior cerebellar artery infarction; Internal auditory artery; Inner earSettore MED/32 - AudiologiaSurgeryAnterior inferior cerebellar arterymedicine.anatomical_structureOtorhinolaryngologyEar InnerAcute DiseaseCardiologySettore MED/26 - Neurologiamedicine.symptomCerebellar arterybusinessTinnitusORL; journal for oto-rhino-laryngology and its related specialties
researchProduct

Continuous auditing in public sector and central banks: a framework to tackle implementation challenges

2022

Purpose This paper aims to analyse the implementation challenges faced by internal audit departments of public sector organisations and central banks when implementing continuous auditing (CA) systems. CA aims to monitor internal control systems and risk levels on a continuous basis to support the audit process. This study identifies the implementation challenges of CA systems and proposes adequate countermeasures. Design/methodology/approach This study employs the design science information system research and the design science research process methodologies to ensure the rigor of this analysis. These research methodologies are adopted to tackle identified organisational problems and pro…

Continuous auditing Continuous monitoring Internal audit Central banks Public sectorSettore SECS-P/11 - Economia Degli Intermediari FinanziariStrategy and ManagementJournal of Financial Regulation and Compliance
researchProduct

Audit Quality and Corporate Governance: Evidence from the Microfinance Industry

2012

This study uses a unique, hand-collected sample of microfinance institutions from 73 countries that typically are not investigated in accounting research to analyze the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal auditors who report to the boards of these institutions. The empirical analysis of this study reveals that these two quality metrics are highly related, although we also demonstrate that these metrics capture distinctive aspects of audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance, whereas …

For-profit organizationsGovernancebusiness.industryCorporate governancemedia_common.quotation_subjectAccountingAuditMicrofinanceNon-profit organizationsBig fourPerformance auditAudit qualityQuality auditInternal auditsInternal auditJoint auditAudit Quality; Governance; Microfinance; Big Four; Internal Audits; For-profit Organizations; Non-profit OrganizationsInformation technology auditQuality (business)businessmedia_common
researchProduct