Search results for " audit"
showing 10 items of 463 documents
The neural basis of sublexical speech and corresponding nonspeech processing: a combined EEG-MEG study.
2014
Abstract We addressed the neural organization of speech versus nonspeech sound processing by investigating preattentive cortical auditory processing of changes in five features of a consonant–vowel syllable (consonant, vowel, sound duration, frequency, and intensity) and their acoustically matched nonspeech counterparts in a simultaneous EEG–MEG recording of mismatch negativity (MMN/MMNm). Overall, speech–sound processing was enhanced compared to nonspeech sound processing. This effect was strongest for changes which affect word meaning (consonant, vowel, and vowel duration) in the left and for the vowel identity change in the right hemisphere also. Furthermore, in the right hemisphere, spe…
Infants' brain responses for speech sound changes in fast multifeature MMN paradigm.
2013
Abstract Objective We investigated whether newborn speech-sound discrimination can be studied in 40min using fast multifeature mismatch negativity (MMN) paradigm and do the results differ from those obtained with the traditional oddball paradigm. Methods Newborns' MMN responses to five types of changes (consonant identity, F0, intensity, vowel duration and vowel identity) were recorded in the multifeature group ( N =15) and vowel duration and vowel identity changes in the oddball group ( N =13), after which the MMNs from both groups were compared with each others. Results Statistically significant MMNs in the 190–600ms time range from the stimulus onset were found for most change types in b…
Spike train statistics for consonant and dissonant musical accords in a simple auditory sensory model
2010
The phenomena of dissonance and consonance in a simple auditory sensory model composed of three neurons are considered. Two of them, here so-called sensory neurons, are driven by noise and subthreshold periodic signals with different ratio of frequencies, and its outputs plus noise are applied synaptically to a third neuron, so-called interneuron. We present a theoretical analysis with a probabilistic approach to investigate the interspike intervals statistics of the spike train generated by the interneuron. We find that tones with frequency ratios that are considered consonant by musicians produce at the third neuron inter-firing intervals statistics densities that are very distinctive fro…
Attention effects on the processing of task-relevant and task-irrelevant speech sounds and letters
2013
We used event-related brain potentials (ERPs) to study effects of selective attention on the processing of attended and unattended spoken syllables and letters. Participants were presented with syllables randomly occurring in the left or right ear and spoken by different voices and with a concurrent foveal stream of consonant letters written in darker or lighter fonts. During auditory phonological and non-phonological tasks, they responded to syllables in a designated ear starting with a vowel and spoken by female voices, respectively. These syllables occurred infrequently among standard syllables starting with a consonant and spoken by male voices. During visual phonological and non-phonol…
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…
The Role of Internal Audit in Fraud Prevention and Detection
2014
Abstract This article aims to not just briefly describe the role of the internal audit in the detection of possible frauds, but also to highlight its importance in preventing the commission of frauds in any economic entity. Moreover, the analysis intends to especially point out the advantages that an internal audit can offer to the management of an economic entity and its partners, and to the society as a whole as well. Starting from the premise that auditors are not the adversaries of an entity, one should remember that: the internal audit is a function of assistance offered to the leadership of that entity in order for them to better manage their activities; it expresses judgments on all …
Internal Public Audit in the Financial Crisis Context
2013
Abstract The financial crisis effects have left their mark on the area of internal audit, but the attention on the responsibility that internal auditors could have in preventing the onset of such a crisis is quite low. Audit plays a vital role in the entities functioning by contributing to economic credibility. In this paper we have presented the role and objectives of internal audit, the organization and activity of internal audit in local government in Romania, the outsourced system and how it helped in preventing and/or managing the economic downturn.
Joint Audit, Audit Market Structure, and Consumer Surplus
2017
We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement has the potential to change the audit market structure substantially but that the effects are sensitive to the specific policy design. For example, small audit firms gain market share in a joint audit regime but only if an equal sharing of the workload between the two joint auditors is not required. Our counterfactual analysis reveals that th…
Autonomie e controlli della Corte dei conti nel quadro dei principi costituzionali e dei vincoli sovranazionali in materia economico-finanziaria
2022
Una riflessione dei controlli sulle autonomie territoriali intestati alla Corte dei conti non può prescindere dal loro inquadramento costituzionale. L’A. prospetta una ricostruzione del controllo come espressione di una funzione neutra e imparziale che deve riposare su precisi parametri costituzionali che ne legittimano l’adozione e di cui va resa una stretta interpretazione: il controllo sulle Autonomie territoriali deve così essere necessariamente una attività tale da avvicinarla a quella giurisdizionale piuttosto che amministrativa. È in tale chiave che deve essere inteso il rapporto fra ausiliarietà di cui all’art. 100 Cost. e controlli sui bilanci ed i rendiconti. L’evoluzione del quad…
E-wave and heart rate responses during anticipation of nonmotor events.
1994
This study concentrated on three main questions: 1) can anticipatory late negative shift (expectancy wave, E-wave) be elicited in nonmotor S1-S2 paradigm, 2) is it sensitive to variation of emotional aspects of the task and 3) is there a connection between heart rate (HR) responses and E-wave. S1 was a letter row that was replaced tachistoscopically by another letter row (S2). The task of the subjects (n = 12) was to detect if the critical aspects of S2 were similar to S1. After their delayed response they received feedback of their performance. The emotional aspects of the task were varied by presenting aversive noise bursts at the end of the feedback period either always, contingently to …