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"Basic Standards of Internal Auditing"
介绍一下
Internal Audit Basic Principles
What is the Internal Audit?
The Internal Audit is a process that evaluates the effectiveness and efficiency of the internal control systems, compliance with legal and regulatory requirements and compliance with the management’s policies and procedures of ......
1035 
Olivia
"Internal Audit Specific Standards No. 26 - Effectiveness Audit"
Internal Audit Criterion No. 26 — Performance Audit
Performance audit is an independent examination of an individual, group or organizations activities to assess the efficiency, economy and effectiveness of operations. Performance audits are conducted to provide assurance to stakeholders that a......
sampling mean error
Sampling Error
Sampling error is an error that occurs when a population is sample data from a universe of population data who are not perfectly represented by the sample, leading to an inaccurate conclusion. Sampling error is a bias in the sample data that is not the fault of the researcher, but ......
The "Onger Marie" effect
Wenger-Gardner Effect
The Wenger-Gardner effect is a psychological phenomenon that explains how the power of suggestion influences our perception of the world around us. It is named after American psychologist Stanley Wenger and British psychologist George Gardner, who discovered its implications......
360-degree performance evaluation
360 Degree Performance Appraisal
A comprehensive performance appraisal system should be designed and developed for employees to achieve greater organizational success. Employees should be provided with clear objectives, expectations, and standards as part of this system. A 360 degree performance ......
532 Performance Appraisal Model
INTRODUCTION
Performance appraisal is an important process for any organization. It is the responsibility of managers to evaluate and assess the performances of their subordinates in order to motivate, encourage and reward them. 532 performance appraisal model, also known as the five 3 two model,......
ARMA model
Introduction to ARMA Model
Autoregressive-Moving Average (ARMA) models are commonly used statistical models among economists and researches for analyzing and predicting time series data. ARMA models account for both linear autoregressive effects of lagged values and linear moving average effects ......
KJ method
The Impact of Globalization on Economic Development
Globalization is the process of increased integration and interdependence of economies and societies around the world. It has greatly impacted the economic development of many countries, both positively and negatively. The positive impacts of gl......
SPAN system
Cable News Network (CNN) was founded in 1980 by Ted Turner who was an American entrepreneur, television network owner, and media mogul. The network was originally a 24-hour television network, and has since become the worlds first 24-hour cable and satellite news channel, providing news, informati......
Bogardes scale
Introduction
The Beck Depression Inventory (BDI) is a widely used self-report instrument to measure the amount of depression in an individual. The inventory was created in 1961 by psychologist Aaron Beck and has been used extensively by mental health professionals to measure and diagnose depressi......
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