Search Results - performance ((audit framework) OR (learning framework))
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Information Technology Governance Audit In E-Learning using Cobit 2019 Framework (Case Study: Langlangbuana University Bandung)
Published 2023“…IT governance by implementing the IT Framework is necessary so that technology performance can still be relied upon and optimal good governance. …”
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Critique session in art & design studio: a framework for art education / Zuhaili Akmal Ismail
Published 2017“…These learning preferences were later adapted in designing a new framework, the ZA Framework. …”
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Application of Artificial Neural Network to Predict Occupational Safety and Health Risk in Shipyards – a Cases Study of 2 Shipyards in Sibu, Sarawak
Published 2023“…Then machine learning was intervened into the proposed framework which entails identification of hazards, risk assessment, safety decision-making, risk control, and risk prediction. …”
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Practitioners suggestions to overcome the Shari'ah audit challenges in Malaysian Islamic financial institutions
Published 2022“…The findings also demonstrate that there is an absence of an independent audit report, an independent audit framework for the Shari’ah audit, and incompetent Shari’ah auditors in this practice. …”
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Effect of information technology success factors and governance on audit technology performance
Published 2018“…The research framework focuses on the relationship between (i) success factors and audit technology performance and (ii) IT Governance practices and audit technology performance. …”
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Shariah Governance and Audit Practices in Islamic Co-operatives: An Audit Expectation-performance Gap Analysis
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Prospects of a Shariah audit framework for Islamic financial institutions in Malaysia
Published 2013“…Currently there is no proper framework to govern the practice of internal Shariah auditing in IFIs. …”
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An examination of the utilization of audit technology in influencing audit job performance / Nurul Fitri Mohd Noor ... [et al.]
Published 2022“…This study aimed to identify key factors driving auditors’ adoption of audit technology in a developing country, Malaysia, through the lens of the Technology to Performance Chain (TPC) framework. …”
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Shariah Audit Practices In Malaysian Islamic Banks: An Audit Expectation Gap Analysis
Published 2024“…Thirdly, the study analyse identity factors that affect the expectation gap on performance of Shariah audit. The study uses Porter’s (1993) framework on audit expectation-performance gap which classify the gap into reasonableness gap and performance gap. …”
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Attestation audits revisited : how about performance audits for public companies? / Haji Shafi Mohamad
Published 2004“…Problems to be overcome in establishing a performance audit framework include audit independence, cost/benefit decisions and the establishment of adequate measurement criteria. …”
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Internal auditors' characteristics and corporate governance on the performance of internal auditors in Thailand Public Limited Company
Published 2015“…Three out of the seven variables which have affected the performance of internal auditors were audit professionalism, communication skills and audit committee. …”
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Attestation audits revisited : how about performance audits for public companies? / Shan Mohamad
Published 2004“…Problems to be overcome in establishing a performance audit framework include audit independence, cost/benefit decisions and the establishment of adequate measurement criteria. …”
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ECOSPARK: IGNITING COMMUNITY INNOVATION FOR A GREENER TOMORROW
Published 2025“…ECOSPARK is a student-led initiative under the STK2983 Waste Management and Toxicology course, guided by the SULAM (Service-Learning Malaysia) framework and Kolb’s Experiential Learning Theory. …”
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Framework for the audit process implementation on public buildings
Published 2015“…However, no formal studies have been conducted to explore the processes involved in the audit performed by PWD. An exploratory study was conducted to identify the processes involved in the audit of PBs by PWD. …”
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Shariah audit in Islamic financial institutions: The effects of spirituality and moderating role on judgement and decision making / Yazkhiruni Yahya
Published 2016“…Auditing in the Islamic framework or also known as Islamic auditing has a wider scope than the current practice of auditing. …”
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Towards strengthening Shariah governance: a conceptual framework on the need for external Shariah audit in Malaysian Islamic financial institutions
Published 2025“…Second, there exists a significant gap in Shariah audit standards and guidelines, necessitating the development of a more systematic framework and professional accreditation for Shariah auditors. …”
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Shariah auditing and Shariah compliance assurance in Malaysian Islamic banks
Published 2019“…As a result, most of the SB members delegate their Shariah audit role to be mainly performed by their Shariah audit division whose outcome will be submitted to them for approval. …”
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Role of Agility in Audit, Corporate Governance, Risk and Compliance (AGRC) for Financial Performance in Listed Government-Owned Companies
Published 2024“…In the meanwhile, good corporate governance will help it perform better financially because economic performance demonstrates sound financial management also the specific results of this research revealed that regarding the independent variables of internal auditing, there are significant effects of internal auditing effectiveness, audit committee, audit agility and board director on the ROA indicator as one of the financial performance indicators. …”
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Follow-up audit as an accountability mechanism of public sector performance auditing
Published 2016“…Public sector performance auditing poses significant role in appraising the accountability of government through monitoring the operation of public power, especially how public resources are being used.In parallel, follow-up audit appear to be important to recheck on the responsiveness of auditee towards audit recommendation on various issues raised pertaining to improper use of public fund.Lack of audit follow-up may cause a problem to measure the real value of performance audit and expected results of audit recommendation. …”
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Smarter e-training system through applied cognitive task analysis: key insights
Published 2025“…The task diagram identified cognitively demanding areas such as system functionality and assessment design. The knowledge audit and simulation interviews revealed usability barriers, including unintuitive navigation, lack of real-time support and challenges in aligning assessments with learning outcomes. …”
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