Indonesia has recently witnessed a development in accounting information system with the introduction of computer-assisted mechanism. The Audit Board (BPK) while implementing the e-Audit system, aimed at reducing conflicts between auditors and state bureaucrats. This study is based on the phenomenon that occurred regarding the low quality of the…

Describes an investigation undertaken to indicate the curricular content (knowledge and skills) needed to prepare the accounting student to audit computerized accounting systems. Areas studied included programing languages, data processing, desired course training, and computer audit techniques. (CT)

Audits of store order pallets or totes performed by auditors at five distribution centers (two experimental and three comparison distribution centers) were used to check for picking accuracy prior to being loaded onto a truck for store delivery. Replacing the paper audits with wireless handheld computers that included immediate auditory and visual…

The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research has been done on the inclusion of computer audit software in the auditing syllabus. Even less research has been done on the…

Discusses copyright compliance policies for school administrators and the librarian's role in policy implementation. Topics addressed include fines; court litigation; monitoring compliance; training sessions for teachers and staff; computer software audits; and sources for more information. (LRW)

This interim report discusses the adjustments auditing firms are making as a result of the advent of the computer. Data were obtained from (1) a review of the literature, (2) attendance at professional association meetings, and (3) a series of interviews with accountants. The findings to date indicate that the normative patterns governing the…

The audit objective for this report was to determine whether the Ohio Department of Education (Ohio Education) and selected Ohio local educational agencies (LEAs) have sufficient internal controls to ensure that individualized education programs (IEPs) are developed in accordance with Federal and State requirements for children with disabilities…

Business psychologists study and assess relevant individual differences, such as intelligence and personality, in the context of work. Such studies have informed the development of artificial intelligence systems (AI) designed to measure individual differences. This has been capitalized on by companies who have developed AI-driven recruitment…

This is a collection of consensus reports, each produced at a session of an invitational workshop sponsored by the National Bureau of Standards. The purpose of the workshop was to explore the state-of-the-art and define appropriate subjects for future research in the audit and evaluation of computer security. Leading experts in the audit and…

Emerging regulations require higher education financial aid staff to handle many tasks. Complying with these regulations and participating in mandated compliance audits are complex processes that require numerous departments to work in concert. This article discusses what steps colleges and universities can take to improve their compliance audits.…

In response to a growing need for effective and efficient means for auditing computer-based systems, a number of studies dealing primarily with batch-processing type computer operations have been conducted to explore the impact of computers on auditing activities in the Federal Government. This report first presents some statistical data on…

The objective of the audit was to determine if Remington College used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) grant funds for allowable and intended purposes. The audit covered Remington College's use of HEERF funds from the grant award…

There have been several calls for more transparency in realist methods, particularly in the complex process of programme theory development and refinement. This paper will describe the way in which Computer Assisted Qualitative Data Analysis Software, specifically, NUD*IST Vivo (NVivo), was used to build and refine programme theories (using…

Reports studies of the validity of medical data recorded and computerized at University of Western Ontario family medical centers. In the 59 encounters observed residents recorded an average of 1.51 problems and observers 2.45. Implications for medical education, audit, research, computer systems, and quality of care are discussed. (JT)

This paper reviews issues about quality including the United Kingdom government's statements (White Papers of 2011 and 2016) and the development of audits. Institutional educational policies could provide the basis for quality enhancement centred around the White Papers. The development of a 'quality framework' or schema for the production of…