catastrophe theory. Statutory auditing, before and after SOX, is increasingly catastrophic in the common sense of the word, as A …

risk in regulation, but also to justify why risk has become so significant within regulatory and governmental circles …. Design/methodology/approach – This task will be facilitated through a consideration of theories associated with risk, and by … reference to two forms of risk regulation, namely risk-based regulation and meta regulation. As well as a consideration of the …

risk in regulation, but also to justify why risk has become so significant within regulatory and governmental circles …. Design/methodology/approach – This task will be facilitated through a consideration of theories associated with risk, and by … reference to two forms of risk regulation, namely risk-based regulation and meta regulation. As well as a consideration of the …

business compliance and the qualitative risk associated to each transaction execution while it is running, enabling an … efficient continuous auditing application. The innovation of this article is ensured by the use of an ontological model to … transactions at a very low level, contrary to what happens in traditional auditing, which occurs at a high level (e.g. compare …