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government AccountAbIlIty offIce government AudIt stAndArds ...

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government AccountAbIlIty offIce government AudIt stAndArds ...

Authors and Reviewers ... Task Force recommended a new definition of Internal Auditing, a framework for the ... describe different services. The IIA Standards uses the term “consulting” within the definition of internal auditing; ...

https://na.theiia.org/standards-guidance/Public%20Documents/IIA%20International%20Standards%20and%20Government%20Audit%20Standards%20(GAGAS)%20-%20A%20Comparison,%202nd%20Edition.pdf

Date added: January 5, 2013 - Views: 33

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Auditing Application Controls - USF St. Petersburg Faculty ...

Auditing Application Controls Authors Christine Bellino, Jefferson Wells Steve Hunt, Enterprise Controls Consulting LP ... business application systems for different reasons, ranging from tactical goals, such as year 2000 compliance, to strategic ...

http://faculty.usfsp.edu/gkearns/Articles_Fraud/Auditing_Application_Controls.pdf

Date added: December 12, 2012 - Views: 20

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BEYOND “AUDITDEFINITION: A FRAMEWORK PROPOSAL FOR ...

BEYOND “AUDIT” DEFINITION: A FRAMEWORK PROPOSAL FOR INTEGRATED MANAGEMENT SYSTEMS Domingues, ... Several authors stated that audits have been structured to audit one management system at the time ... margins and the establishment of auditor competence for different management systems [2, 17].

http://repositorium.sdum.uminho.pt/bitstream/1822/15439/1/PD_PS_PA_IIE2011.pdf

Date added: June 19, 2012 - Views: 16

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PCPS Clarified Auditing Standards Snapshot Overview

PCPS Clarified Auditing Standards Snapshot Overview ... This document summarizes what’s different, ... It is distributed with the understanding that the contributing authors and editors, and the publisher, are not rendering legal, ...

http://www.aicpa.org/InterestAreas/FRC/AuditAttest/DownloadableDocuments/Clarity/PCPS_CAS_SnapshotOverviewPreface.pdf

Date added: January 1, 2013 - Views: 3

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Enhancing Auditor Professional Skepticism

1 Definition and Application of Professional Skepticism 7 Threats, Mitigating Factors, ... contents are those of the authors and do not necessarily ... The term “professional skepticism” is widely used but may mean different things to different organizations and individuals.

http://www.thecaq.org/docs/research/skepticismreport.pdf

Date added: November 30, 2013 - Views: 2

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GTAG 14: Auditing User-developed Applications - iia colombia

Definition The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal ... AuthorS And rEviEwErS ... • Identifying the UDA population by using different discovery techniques.

http://www.iiacolombia.com/resource/guias/GTAG14.pdf

Date added: September 26, 2012 - Views: 39

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Supplemental Guidance: THE ROLE OF AUDITING IN PUBLIC SECTOR ...

the internal audit activity in accordance with the internal audit charter and the Definition of Internal Auditing, ... Auditing (Standards). Different terminology may be used for the senior person responsible for ... About the Authors and Reviewers Authors: Stephen G. Goodson, CIA, CISA ...

https://na.theiia.org/standards-guidance/Public%20Documents/Public_Sector_Governance1_1_.pdf

Date added: October 6, 2013 - Views: 1

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Auditing for discrimination - University of Wisconsin–Madison

auditing is designed to measure the extent of discrimi- ... Each definition requires a different statisti- ... Contributing authors include Mark Bendick, Jr., John C. Boger, Roderic V. 0. Boggs, Robert D. Butters, Christo-

http://www.irp.wisc.edu/publications/focus/pdfs/foc153i.pdf

Date added: December 2, 2012 - Views: 6

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10 YEARS OF RESEARCH ON AUDITING IN TURKEY : A LITERATURE REVIEW

10 YEARS OF RESEARCH ON AUDITING IN TURKEY : ... The literature review has been made not only based on the areas of study in auditing but also based on authors’ statuses, national journals, ... external auditing are tried to be analyzed by categorizing according to different criteria.

http://journal.mufad.org/attachments/article/459/16.pdf

Date added: July 9, 2013 - Views: 7

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Organizational Capacity Audit Tool - GESCI

development to mean different things. ... 1 http://mirror.undp.org/magnet/Docs/cap/Capdeven.pdf 2 http://www.idrc.ca/en/ev-43616-201-1-DO_TOPIC.html ... • To provide structure for GeSCI’s staff in auditing the capacity of the organizations and units

http://www.gesci.org/assets/files/Knowledge%20Centre/capacity-audit-tool.pdf

Date added: January 20, 2012 - Views: 18

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Quality assurance and imProvement ProGram

APPENDIX F: Definition of Internal Auditing ... APPENDIX G: Code of Ethics ..... 25 Authors and Reviewers ... Given the different elements of quality, recognizing who

http://www.theiia.org/bookstore/downloads/freetomembers/0_1106.dl%20qa%20and%20improvement.pdf

Date added: April 1, 2013 - Views: 12

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Adopted theories by the portuguese professionals to explain ...

... the main objective here is to present the different explanatory theories of auditing, to highlight their different dimensions, ... This author's definition of the audit, ... Theories Authors / Years Different dimensions of Information theory Mautz an d Sharaf ...

http://www.otoc.pt/news/comcontabaudit/pdf/10.pdf

Date added: December 9, 2013 - Views: 3

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Characteristics and Skills of the Forensic Accountant

The marketplace requires the forensic accountant to possess a different skill set from the traditional accountant. The authors surveyed attorneys, ... accounting/auditing professors in June 2009 to better understand the current perceptions of what it means to be an

http://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/PractAidsGuidance/DownloadableDocuments/ForensicAccountingResearchWhitePaper.pdf

Date added: October 18, 2011 - Views: 58

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Developing a Compliance Workplan For Compliance Auditing and ...

Auditing and Monitoring In Healthcare Organizations Authors: ... especially if you are completing your first risk assessment and project definition effort. ... remain current with these decisions and to include different coverage decisions as part of your compliance workplan.

http://www.ahia.org/assets/Uploads/pdfUpload/WhitePapers/Article3ComplianceWorkplan.pdf

Date added: September 18, 2013 - Views: 2

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Continuous Auditing: Building Automated Auditing Capability

continuous auditing applications, and the experiences of the authors. ... CONTINUOUS AUDITING DEFINITION ... 4 The Study Group (1999) suggested approximately 33 research topics on different aspects of continuous auditing,

http://aaajournals.org/doi/pdf/10.2308/aud.2002.21.1.147

Date added: July 15, 2014 - Views: 1

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The Risk Management and Internal Auditing Relationship ...

ond set of interviews in a different group of organizations (14 in this case) Copyright © 1999 John Wiley & Sons, ... The authors chose a working definition where risk is defined as ‘a concept used to express ... internal auditing is the participation of the chief

http://www.researchgate.net/profile/Georges_Selim/publication/228204531_The_Risk_Management_and_Internal_Auditing_Relationship_Developing_and_Validating_a_Model/file/32bfe50dac8558ce38.pdf

Date added: March 4, 2014 - Views: 2

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Information Security Governance - The Institute of Internal ...

Definition The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal ... AuthorS And rEviEwErS ... nization is different as is its needs and risk tolerance.

http://www.theiia.org/bookstore/downloads/freetomembers/0_1073.dl_gtag15.pdf

Date added: May 22, 2014 - Views: 1

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Investment Post-auditing Practices: A Comparison of ...

At this stage, it is appropriate to offer a fuller definition of post- auditing, ... we would expect to find a different emphasis ... Some authors [Norgaard, 1979; Dillon and Caldwell, ...

http://www.tandfonline.com/doi/pdf/10.1080/02642069100000007

Date added: July 1, 2014 - Views: 1

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Mergers, Acquisitions, and Divestitures: Control and Audit ...

Based on the definition of internal auditing, the PPF comprises Ethics and Standards, Practice ... The authors measure relatedness based on intercategory technology flows. ... • The authors discuss different definitions of value: Intrinsic, Market, ...

http://www.theiia.org/bookstore/media/pdf/464_Excerpt.pdf

Date added: April 26, 2012 - Views: 11

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Industrial Energy Audit Guidebook: Guidelines for Conducting ...

and opinions of authors expressed herein do not necessarily state or reflect those of the ... Definition of energy auditing ... //oee.nrcan.gc.ca/publications/infosource/pub/cipec/Managementguide_E.pdf http://o

http://eaei.lbl.gov/sites/all/files/LBL_3991E_Industrial_Audit_Guidebook.Oct_.2010_1.pdf

Date added: February 27, 2013 - Views: 11

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Int. J. Audit. 13: Internal Auditing and Consulting Practice ...

Changes to the definition of internal auditing have increased ... been undertaken. Hence, the authors undertook a study to provide a comparison of the nature, extent ... However, a different picture emerges with internal

http://www.researchgate.net/profile/Georges_Selim/publication/247685486_Internal_Auditing_and_Consulting_Practice_A_Comparison_between_UKsolIreland_and_Italy/file/32bfe50dac8556765c.pdf

Date added: March 12, 2014 - Views: 1

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Management of IT Auditing - University of South Florida St ...

About the Authors … … … … … … … … … … … … … … … … … … … … … ... different skill set and audit program than the historical ... CAE can approach the definition of IT is by thinking about it in layers, ...

http://www.usfsp.edu/gkearns/Articles_Fraud/Management_of_IT_Auditing.pdf

Date added: April 10, 2012 - Views: 30

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Demand For Auditing In Small Firms

Different authors talk about reliability using different words such as conformability, trustworthiness, ... authors have different definition about auditing. As defined by International Standard on Auditing (ISA) 200 cited by Hayes et al. ...

http://www.diva-portal.org/smash/get/diva2:142518/FULLTEXT01.pdf

Date added: March 4, 2014 - Views: 1

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Lean Six Sigma and Operational Auditing as A New Paradigm for ...

... organizations are deciding to integrate different methodologies and improvement tools, ... Many authors have described the story of Six Sigma and its development at ... sigmahowtochoose.pdf Operational Auditing: Influencing Positive Change ( 2011).

http://www.caal-inteduorg.com/ibsm2012/ejournal/051OM-MReeduan&MShaladdinM-Lean_Six_Sigma_and.pdf

Date added: November 18, 2012 - Views: 25

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Fundamentals of Internal Auditing internal audit

different parts of Shell's business including upstream, downstream, ... † The new definition of internal auditing ... Many are published authors and sit on boards of prestigious associations such as the IIA and ISACA

http://www.mistieurope.com/images/PLC/Internal-Audit-Training-Course/2012/Fundamentals-of-Internal-Auditing-June12.pdf

Date added: February 6, 2013 - Views: 15

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Occupational health and safety management audit instruments ...

out by different auditors or auditing teams) ... are complete according to the definition of a particular OHS ... Both authors independently reviewed all retrieved publications. The content of the publications was then discussed and a general, ...

http://www.mtpinnacle.com/pdfs/audit-tools_sum.pdf

Date added: July 9, 2012 - Views: 15

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Multiple Auditing Standards and Standard Setting ...

One change to the standards involved the definition of financial statement assertions ... it appears that different auditing standards are likely to continue to exist for the ... http://www.gao.gov/assets/590/587281.pdf U.S. House of Representatives. 2002.

http://aaapubs.org/doi/pdf/10.2308/ciia-50344

Date added: July 24, 2014 - Views: 1

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Guidance to Auditors of Credit Unions in the Republic of I.

the authors in the preparation of this document, ... their content and that auditing firms may use different terminology and different ... IFSRA understands that there is no firm definition of

http://www2.accaglobal.com/pdfs/international/ireland/interim_guidance.pdf

Date added: May 8, 2013 - Views: 2

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View the table of contents. - NAMAS

Different Types of Medical Record Documentation Techniques . . . . . . . . . . . . .2.2 ... Commercial, Workers’ Comp) Definition of the Global Periods . . . . . . . . . . . . . 3.5 ... Auditing Templates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

http://namas.co/wp-content/uploads/2013/03/NAMAS_CPMA_TableOfContents.pdf

Date added: April 23, 2013 - Views: 4

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Continuous Audits: Taking the Plunge - ISACA

definition of continuous auditing. In highly effective organiza- ... Consider two different transportation settings—one in a coun- ... and from opinions endorsed by authors' employers, or the editors of this Journal.

http://www.isaca.org/Journal/Past-Issues/2003/Volume-1/Documents/jpdf031-ContinuousAudits-Taking.pdf

Date added: July 23, 2013 - Views: 3

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Future of Auditing: Audit Quality, Implementation and Innovation

Future of Auditing: Audit Quality, Implementation and Innovation Prof. Arnold Schilder, ... • ANU Research Report 2009 by authors Houghton, Jubb, ... (variety of different users incl. entities ...

http://www.victoria.ac.nz/sacl/centres-and-institutes/cagtr/pdf/slides-arnold-schilder.pdf

Date added: November 6, 2013 - Views: 6

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Audit Committee Quality, Auditor Independence, and Internal ...

the 2006 American Accounting Association Auditing Midyear Meeting and the 2006 American Accounting ... Different from other researchers who also focus on the post-SOX period, such as ... definition, we measure audit committee financial expertise (ACFE) ...

http://www.usdrinc.com/downloads/Audit-Committee-Quality.pdf

Date added: July 2, 2012 - Views: 10

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Integrated Auditing of (IT) Application - Bitterli Consulting

Integrated Auditing of IT Applications Of course, all auditors know exactly how ... Reality, however, shows a different picture: Although all major audit companies and also some audit organization (e.g. ISACA) have a specific approach to auditing ... Definition Controls. Definition Internal ...

http://www.bitterli-consulting.ch/home/bitterli/files/Download/Referate/EuroCACS09IntegratedAuditing.pdf

Date added: May 5, 2013 - Views: 1

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Table of Contents - Food and Drug Administration

medical device regulatory audit reports prepared by recognized auditing organizations. ... The participating Regulatory Authorities will use different work products from MDSAP. ... It is preferable that report authors prepare reports using the grammatical form of

http://www.fda.gov/downloads/MedicalDevices/InternationalPrograms/MDSAPPilot/UCM379903.pdf

Date added: January 17, 2014 - Views: 1

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Fraud Prevention and Detection in an Automated World

about the authorS ... com/documents/sample_fraud_policy.pdf. SOX Section 404: A Guide for Management by Internal ... Definition The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing.

http://www.theiia.org/bookstore/downloads/freetomembers/0_2030.dl_gtag13.pdf

Date added: December 6, 2013 - Views: 1

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The Use of Performance Audit in the Public Sector

The performance auditing requires completely different approaches and is provided by Supreme Audit ... With regard to the above stated definition of performance auditing, the right activities ... <http://ec.europa.eu/dgs/internal_audit/pdf/conf erence_2010/annex_to_issai_3100_en.pdf>. [5 ...

http://www.wseas.us/e-library/conferences/2013/Chania/AEBDa/AEBDa-21.pdf

Date added: October 31, 2013 - Views: 1

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Paper 6 : COMMERCIAL & INDUSTRIAL LAW AND AUDITING

... different authors have defined “auditing” differently, ... comprehensive definition of auditing given by Schlosser may also be considered. According to ... different labour laws to ascertain their compliance. (vi) ...

http://s3.amazonaws.com/caclubindia/cdn/forum/files/48_paper_6_commercial__industrial_law_and_auditing.pdf

Date added: August 25, 2013 - Views: 15

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Evolutionary developments in accounting standard setting for ...

... are vastly different from those users of financial information of publicly traded and ... to develop meaningful accounting and auditing standards based upon the differential size and ... Specific Definition While small and medium sized businesses are not necessarily private companies, ...

http://www.aabri.com/manuscripts/131665.pdf

Date added: November 8, 2013 - Views: 2

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TABLE OF CONTENTS - Institute of Internal Auditors, USA

About the Authors FUNDAMENTAL INTERNAL AUDIT CONCEPTS Chapter 1 . Introduction to Internal Auditing 1-1. Learning Objectives 1-1 Definition of Internal Auditing 1-2 The Relationship Between Auditing and Accounting 1-7 Financial ... Definitions of Different Levels of Controls

http://www.theiia.org/bookstore/media/pdf/1023.2-TOC.pdf

Date added: November 26, 2011 - Views: 62

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TECH 03-08 Materiality in Financial Reporting by U

... Accounting and Auditing Standards and other accounting, auditing ... different people may have ... 14 http://www.frc.org.uk/images/uploaded/documents/aggrressive.pdf [sic] 12 and management … could be part of a pattern of bias, ...

http://www.icaew.com/~/media/Files/Technical/technical-releases/legal-and-regulatory/TECH-03-08-Guidance-on-Materiality-in-Financial-Reporting-by-UK-entities.pdf

Date added: July 8, 2014 - Views: 1

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A Process Design for Auditing Fair Value - WACcounting

A Process Design for Auditing Fair Value Melek Akgün Department of Accounting and Auditing, ... The definition of fair value in the U.S Financial Accounting Standards raised by the Financial ... 2009). In numerous articles, authors like Veron (2008), Enria, A., Capiello, L., Dierick ...

http://fa.waccounting.net/sites/default/files/attach/3_1.pdf

Date added: October 13, 2013 - Views: 5

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Auditing the Auditors: Oversight or Overkill?

v01_n05_a01.pdf. Federal Reserve Bank of Dallas Volume 1, Number 5, 2002 Economic ... By definition then, ... tors’ ownership share could in some cases have a different effect on the demand for auditing than managers’ share. irrespective of, ...

http://www.dallasfed.org/assets/documents/research/efpr/v01_n05_a01.pdf

Date added: May 12, 2013 - Views: 2

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Auditors™ Evaluations of Uncertain Audit Evidence: Belief ...

They are additive by definition, i.e. P(a) + P(~a) = 1. ... evidence provided in twenty-eight different audit situations. These auditors were ... belief functions including the application of belief functions to auditing situations.

http://eycarat.faculty.ku.edu/myssi/_pdf/_belief/12.%20Auditor's%20Evaluation%20of%20Beliefs-Harrison%20and%20et.%20al.pdf

Date added: July 10, 2013 - Views: 2

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Contributions and limits of Internal Auditing to the internal ...

different concepts for internal control are assumed in various research, ... This most recent definition of internal auditing indicates a broad role and ... Most authors in the field of internal auditing focus on the

http://www.cass.city.ac.uk/__data/assets/pdf_file/0007/37339/W-Swinkels.pdf

Date added: June 8, 2012 - Views: 10

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Alignment of State Assessments and Higher Education ...

Definition and Utilization of ... Auditing National Standards-based Education of the National Education Association (NEA); ... Because different authors use different terminology that applies to alignment, it is useful to recap the terms.

http://www.intedco.org/documents/pdf/GF_AlignmUS.pdf

Date added: July 11, 2012 - Views: 2

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IFAD Conference SOCIAL AUDIT SCHEMES: ENGAGING THE PUBLIC

... it is essential to provide to definition of social auditing. ... Social auditing schemes are different from other types of auditing initiated internally by ... http://www.fundar.org.mx/mexico/pdf/right_to_know/SEC5%20Felipe%20Hevia.pdf <last visited April, ...

http://www.luc.edu/media/lucedu/prolaw/documents/pdfs/130416%20IFAD%20Social%20Audits%20Paper%20final%20compiled%20version%20.pdf

Date added: February 10, 2014 - Views: 1

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Election Plumbing Standards: Data Format Requirements for ...

In May, 2008, the authors submitted an earlier version of this paper to the Election Assistance Commission in ... Several voting systems currently export data in PDF print formats that humans can be read, ... particularly for ballot definition, reporting, and auditing. One

http://www.nist.gov/itl/vote/upload/VVSG-EML-v21JMc.pdf

Date added: May 31, 2013 - Views: 2

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Proposed panel title: Identification, definition and ...

... the definition and the evaluation of the social and solidarity economy from an international perspective. ***** 1. st. Paper: Authors. Marie J. BOUCHARD, Ciriec and Université du Québec à Montréal . Cyrille FERRATON, ... offering different depths of fields depending on which portion of

http://c.ymcdn.com/sites/www.istr.org/resource/resmgr/barcelona_panels/bouchard.marie.panel.pdf

Date added: September 2, 2013 - Views: 3

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An Enhanced Dynamic Auditing Protocol in Cloud Computing

An Enhanced Dynamic Auditing Protocol in Cloud Computing Md.Tajuddin*, K.China Busi# ... [13], the authors proposed a dynamic auditing ... tags used by each owner are different and thus they cannot

http://ijettjournal.org/volume-4/issue-7/IJETT-V4I7P178.pdf

Date added: May 22, 2014 - Views: 1

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Measurement Safety Auditing - Safety - American Society of ...

definition, provides a ... To that end, the authors present as an example the validation process of a tool developed by one insurance company’s loss prevention unit. The ... There are several different representations of validity (Aamodt; Muchinsky).

http://www.asse.org/education/seminarfest13/docs/PSJ%20Articles/Sem%2044/Safety%20auditing_huang_0106.pdf

Date added: May 23, 2013 - Views: 5