Search results for "Audit"
showing 10 items of 1421 documents
Change detection to tone pairs during the first year of life : Predictive longitudinal relationships for EEG-based source and time-frequency measures
2019
Brain responses related to auditory processing show large changes throughout infancy and childhood with some evidence that the two hemispheres might mature at different rates. Differing rates of hemispheric maturation could be linked to the proposed functional specialization of the hemispheres in which the left auditory cortex engages in analysis of precise timing information whereas the right auditory cortex focuses on analysis of sound frequency. Here the auditory change detection process for rapidly presented tone-pairs was examined in a longitudinal sample of infants at the age of 6 and 12 months using EEG. The ERP response related to change detection of a frequency contrast, its estima…
Health Beliefs of Wearing Facemasks for Influenza A/H1N1 Prevention : A Qualitative Investigation of Hong Kong Older Adults
2019
Although vaccination is the first-line strategy controlling and preventing influenza A/H1N1 for older adults, personal protective measures, such as wearing facemasks, are also important preventive behaviors to reduce the risk of becoming infected with influenza A/H1N1 during a pandemic. In the current study, we aimed to explore the belief-related psychological factors of wearing facemasks for influenza A/H1N1 prevention in a sample of Hong Kong older adults. Community-dwelling Chinese adults (N = 137) aged between 65 and 80 years (Mage = 75.10; SDage = 6.49) participated in semistructured interviews. Data were analyzed using theoretical thematic analysis and identified themes were matched d…
Distribution and projections of nitric oxide synthase neurons in the rodent superior olivary complex.
2000
The superior olivary complex (SOC), a group of interrelated brainstem nuclei, sends efferents to a variety of neuronal structures including the cochlea and the inferior colliculus. The present review describes data obtained from rodents providing evidence that the gaseous, short-living neuroactive substance nitric oxide (NO) is produced in the SOC. The NO-synthesizing enzyme neuronal NO-synthase (nNOS) has been localized by means of several methods including histochemistry and immunohistochemistry. Perikarya containing nNOS were found in several nuclei of the SOC. Their largest numbers and percentages of total cells were observed in the medial nucleus of the trapezoid body. Stained terminal…
Predicting physical distancing over time during COVID-19 : testing an integrated model
2022
Objective: We applied an integrated social cognition model to predict physical distancing behavior, a key COVID-19 preventive behavior, over a four-month period. Design: A three-wave longitudinal survey design. Methods: Australian and US residents (N = 601) completed self-report measures of social cognition constructs (attitude, subjective norm, moral norm, perceived behavioral control [PBC]), intention, habit, and physical distancing behavior on an initial occasion (T1) and on two further occasions one week (T2) and four months (T3) later. Results: A structural equation model revealed that subjective norm, moral norm, and PBC, were consistent predictors of physical distancing intention on …
INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES
2010
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.
The value-added internal audit in public administration in Latvia
2019
The quality of internal audit and the added value of internal audit are unanswered questions in many public institutions in Latvia and around the world. This research was aimed at determining the evaluation approach of internal audit in the public sector of Latvia and developing a list of added value or benefits of the internal audit in a local government. The monographic method and the survey method, an expert survey, were used in the paper. The author has developed a valuation approach of internal audit in local governments. The author offers applying the approach developed when carrying out external evaluations to the commission of the responsible ministry in the sector, the representati…
Internal audit in small local governments in Latvia
2017
Research background The role of internal audit is to provide independent assurance that an organisation’s risk management, governance, and internal control processes are operating effectively. Purpose of the article The purpose of the article was to substantiate the significance of the internal audit function and the relationship between indicators in financial statement (revenue and balance sheet value) and the existence of the internal audit function in local governments in Latvia and to find out internal audit approaches for small local governments. Methodology/methods This study used the quantitative case study approach, financial statement (data) analysis, the Kolmogorov-Smirnov test, …
Comparative Analysis of the EU Public Sector Internal Audit Methodology and Requirements
2016
Abstract. There is currently no standard or requirement guiding the approaches taken by the European Union (EU) Public Sector internal audit. Therefore, the approaches taken by each country, although having some similarities are different. The aim of this research is to compare the Latvian state administration internal audit approach with approaches of the following specific European countries: United Kingdom, Malta, Estonia, Lithuania, Latvia and Poland and evaluate each country’s internal audit approach according to internal audit maturity determinants. The latter have been determined from literature, the Compendium report. Thereby, shedding light on the Latvian’s internal audit approach …
Public Internal Control in the European Union
2015
Public internal control differs from country to country as it has to fit into the respective overall governance arrangements with the government and the supreme audit institution as well as the accountability arrangements that exist between stakeholders. The aim of this research is to find out common and different internal control elements in twelve European Union (EU-12) countries. The tasks of this research are: to analyse revenue indicators in the EU countries, to analyse internal control systems in the EU countries, to make conclusions and to make proposals for further research tasks about the internal control of the administration of Latvia and improvements of the internal audit system…
The Development of Global Internal Audit Methodology Approaches
2015
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 management, control, and governance processes (IIA Definition, 2009). “…Whenever the advance of civilization brought about necessity of one man being intrusted to some extent with the property of other, the advisability of some kind of check upon the fidelity of the former would become apparent”(Richard Brown ,1961). The aim of this research is to clarify global internal audit historical methodology app…