scholarly journals Some methods of performance audit

2021 ◽  
pp. 13-24
Author(s):  
Abzal ABDIGAMIDOV
Keyword(s):  
Cost Effectiveness ◽  
Evaluation Criteria ◽  
Internal Audit ◽  
High Quality ◽  
Other Information ◽  
Efficiency Cost ◽  
Performance Audit ◽  
And Performance ◽  
Detailed Determination

In this article, the author proposes a methodology for conducting an efficiency audit used by the internal audit services of state bodies. In order to effectively use the appropriate time resources to achieve the objectives of the performance audit for efficiency, cost-effectiveness, productivity, priority should be given to the analysis, evaluation of management, finance, information, public services, strategic results, the opinions of the company, the results of audits of authorized bodies, audit bodies and other information of the audited entity for a certain period. High-quality developed special indicators and evaluation criteria and performance audit indicators are the most necessary tool for achieving the audit objective and detailed determination of the results of the object's activities audit based on these indicators.

Performance-Based Budgeting and Performance Auditing in Turkish Public Finance

2019 ◽  
pp. 185-198
Author(s):  
Murat Aydın
Keyword(s):  
Public Finance ◽  
Performance Management ◽  
Financial Management ◽  
Screening Method ◽  
Internal Audit ◽  
Strategic Plans ◽  
Performance Audit ◽  
Performance Auditing ◽  
And Performance ◽  
A Performance

In order to use public resources effectively, budgeting and audit processes should be compatible. There is a performance term in base of this harmony. Public Financial Management and Control Law No. 5108 has brought performance-based budgeting and performance audit institutions to Turkish public finance. According to this law, public administrations should prepare performance-based budgeting with respect to strategic plans. On the other hand, a performance audit, which is a kind of internal audit should be performed according to predetermined performance indicators. This process is called performance management in the literature. This study is a literature review which examine topic of performance-based budgeting and performance audit. Some terms have been researched that are thought to be important in the legislation. One hundred seventeen national and international abstracts have been read and full texts of twenty studies directly related to the subject have been analyzed according to the 4N1K literature screening method.

Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov
Keyword(s):  
Distance Method ◽  
Scientific Methods ◽  
Scientific Hypothesis ◽  
Financial Audit ◽  
Promising Area ◽  
History Of ◽  
Performance Audit ◽  
Analytical Procedures ◽  
And Performance ◽  
Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

WAYS TO IMPROVE INTERNAL AUDIT OF PAYMENTS TO EMPLOYEES

2017 ◽  
Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  
Keyword(s):  
Labor Productivity ◽  
Information Technologies ◽  
Internal Audit ◽  
Employee Benefits ◽  
Actual State ◽  
High Quality ◽  
Employee Benefit ◽  
Productivity Indicators ◽  
State Of Affairs ◽  
Practical Recommendations

There is no doubt that the issues of improving the methodological foundations of internal audit of payments to employees in the context of increased competition in all areas of business, the introduction of modern information technologies in the accounting process are relevant. Salaries are not only a source that ensures the life of employees, but their growth affects the increase in labor productivity and profit of the enterprise. Internal audit allows to ensure high-quality accounting of payments to employees, which is important in determining labor productivity indicators and ways to improve it. The purpose of the article is to substantiate the theoretical and methodological basis with the development of practical recommendations for improving the methodology of internal audit of employee benefits in order to improve the detailed audit content. It has been established that in order to ensure the correct and high-quality organization of internal audit, it is advisable to provide for the establishment of the internal audit service as a separate subdivision, providing the necessary number of accountants and auditors in the staff. The methodology of the internal audit of payroll has been improved in order to provide a detailed explanation of the content of the audit. The main objects of the internal audit of employee benefit calculations have been singled out. The sequence of the employee benefit calculations audit was determined. The internal auditor's working documents were formed: A statement of selective verification of vacation pay accrual and a Statement of violations revealed during the audit of employee benefit calculations. Using new changes and suggestions will allow the company’s internal audit service to cover all aspects of accounting and reporting on employee benefits. Preparation results of the internal audit of payments to employees in the form of proposed working documents will ensure that the results of the audit correspond to the actual state of Affairs at the enterprise and ensure the availability of information during the next audit. Prospects for further research should be carried out in the direction of developing a regulatory framework for internal audit, taking into account industry specifics affecting the economic activity of the enterprise.

The Frequency of Occurrence of Handwriting Performance Features Used to Predict Whether Questioned Signatures are Simulated

2018 ◽  
Vol 28 ◽  
pp. 35-42
Author(s):  
David Black ◽  
Bryan Found ◽  
Doug Rogers
Keyword(s):  
Large Population ◽  
Quality Parameters ◽  
Frequency Of Occurrence ◽  
Relative Speed ◽  
Simulation Process ◽  
Spatial Features ◽  
And Performance ◽  
Document Examiners ◽  
Line Trace

Forensic Document Examiners (FDEs) examine the physical morphology and performance attributes of a line trace when comparing questioned to specimen handwriting samples for the purpose of determining authorship. Along with spatial features, the elements of execution of the handwriting are thought to provide information as to whether or not a questioned sample is the product of a disguise or simulation process. Line features such as tremor, pen-lifts, blunt beginning and terminating strokes, indicators of relative speed, splicing and touch ups, are subjectively assessed and used in comparisons by FDEs and can contribute to the formation of an opinion as to the validity of a questioned sample of handwriting or signatures. In spite of the routine use of features such as these, there is little information available regarding the relative frequency of occurrence of these features in populations of disguised and simulated samples when compared to a large population of a single individual’s signature. This study describes a survey of the occurrence of these features in 46 disguised signatures, 620 simulated signatures (produced by 31 different amateur forgers) and 177 genuine signatures. It was found that the presence of splices and touch-ups were particularly good predictors of the simulation process and that all line quality parameters were potentially useful contributors in the determination of the authenticity of questioned signatures. Purchase Article - $10

Disability as a social phenomenon

2020 ◽  
pp. 22-38
Author(s):  
Natalia Guseva ◽  
Vitaliy Berdutin
Keyword(s):  
Social Protection ◽  
Russian Society ◽  
Stage Model ◽  
High Quality ◽  
Rehabilitation Programs ◽  
Current State ◽  
The Social ◽  
Consistent Solution ◽  
First Time

At present, the problem of establishing disability is a point at issue in Russia. Despite the fact that medical criteria for disability are being developed very actively, high-quality methods for assessing social hallmarks are still lacking. Since disability is a phenomenon inherent in any society, each state forms a social and economic policy for people with disabilities in accordance with its level of development, priorities and opportunities. We have proposed a three-stage model, which includes a system for the consistent solution of the main tasks aimed at studying the causes and consequences of the problems encountered today in the social protection of citizens with health problems. The article shows why the existing approaches to the determination of disability and rehabilitation programs do not correspond to the current state of Russian society and why a decrease in the rate of persons recognized as disabled for the first time does not indicate an improvement in the health of the population. The authors proposed a number of measures with a view to correcting the situation according to the results of the study.

scholarly journals Emotion Recognition on Edge Devices: Training and Deployment

Sensors ◽  
2021 ◽  
Vol 21 (13) ◽  
pp. 4496
Author(s):  
Vlad Pandelea ◽  
Edoardo Ragusa ◽  
Tommaso Apicella ◽  
Paolo Gastaldo ◽  
Erik Cambria
Keyword(s):  
Emotion Recognition ◽  
Language Processing ◽  
Computational Cost ◽  
Sequential Learning ◽  
High Quality ◽  
Fast Training ◽  
Online Sequential Learning ◽  
And Performance ◽  
Resource Constrained Devices ◽  
Constrained Devices

Emotion recognition, among other natural language processing tasks, has greatly benefited from the use of large transformer models. Deploying these models on resource-constrained devices, however, is a major challenge due to their computational cost. In this paper, we show that the combination of large transformers, as high-quality feature extractors, and simple hardware-friendly classifiers based on linear separators can achieve competitive performance while allowing real-time inference and fast training. Various solutions including batch and Online Sequential Learning are analyzed. Additionally, our experiments show that latency and performance can be further improved via dimensionality reduction and pre-training, respectively. The resulting system is implemented on two types of edge device, namely an edge accelerator and two smartphones.

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