, specifically in the Romanian State Treasury, by standardizing the risk evaluation in audit (RBIA). The authors are considering that …

the model's predictions using data gathered on audit findings of leakages from a large public program in Indian villages …

This paper provides a model for audit market interventions. The study asks whether interventions in the audit market … statistical analysis of the market concentration and regression of abnormal results. The findings do not support, for the Polish … market, the conclusion that the audit market is used as a leverage for consulting services. This paper discusses …

Enterprise Management Systems (EMS). This paper shows how the introduction of such software creates a new set of IS audit and … control problems for such environments. Five sites were interviewed and case studied. While many audit issues were identified …. Moreover, while the academic and practice literatures were found to be comprehensive regarding the audit and control issues …

percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time …

The purpose of this paper is to provide an analysis of the key issues to be addressed in implementing a risk management … system, based on the experiences of a water authority in Australia. Design/methodology/approach - Based on an analysis of the … authority are discussed. Findings - Through a case study analysis in the water industry, a number of strategic risks were …