Financial Regulations,2 the Additional Terms of Reference Governing the Audit and the International Standards on Auditing (ISA). unesdoc.unesco.org 本次审计工作是依据教科文组织《财务条例》第 12 条和《国际教育局财务条例》第 10 条2 进行的,并遵循了审计补充规定以及 《国 际 审 计 准 则》 (I ...
SA S 99-Consideration of fraud in a financiaI statement audit: A new auditing standard. International Journal of Services and Standards l(2005) 414.425. G .M cD aniel,IBM D ictionary of Com puting,N ew Y ork, N Y :M eGraw-H il1.Inc..1 994. M . Lee, T. Chang, Applying ISO...
Institutions (INTOSAI)4 and the International Standards on Auditing issued by the International Auditing and Assurance Standards Board (IAASB)5 of the International Federation [...] daccess-ods.un.org 审查是依照国际内部审计实务框架进行的,该框架包括:由国际内部审计师协 会(IIA)3 发布的《国际内...
“Official management decisions that explicitly accept a defined level of risk associated with the operation of an information technology system at a particular level of security in a specific environment on behalf of an IC element” [7]. 2010 A determination of the “extent to which the controls...
People, Process, and Technology In practice, implementing any protection at the security zone interface requires advance knowledge of ICS communications and active onboarding/auditing of the operations team, vendors, and controls engineering teams. We strongly recommend additional engagement of the asset ...
developed a duo of ontologies, The System Accountability Ontology (SAO) and Realising Accountable Intelligent Systems (RAInS) ontology, for auditing AI systems to assist in evaluating the risks of ML models [33]. Their ontologies annotate the development stages (i.e. software development lifecycle)...
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Frequency and plans for auditing trial conduct {23} We do not have plans for external trial auditing. Trial conduct and data are monitored via the trial steering committee and the DSMB, as described above. Yearly reports on study progress and trial conduct are sent to the ethics committee. If...
Institute for Research in Technology, ICAI School of Engineering, Comillas Pontifical University, 28015 Madrid, Spain * Author to whom correspondence should be addressed. Appl. Sci.2022,12(3), 1076;https://doi.org/10.3390/app12031076 Submission received: 24 December 2021/Revised: 17 January 2022...