Forthcoming articles


International Journal of Auditing Technology


These articles have been peer-reviewed and accepted for publication in IJAudiT, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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International Journal of Auditing Technology (2 papers in press)


Regular Issues


    by Ivo Pedro Gonzalez Junior, Fabio Madureira Garcia, Karla Souza Caggy Costa Silva, Fernanda Xavier Ferreira, Jaqueline Ribeiro Silva, Wylena Monteiro Chagas 
    Abstract: The constant search for innovations differentiates many companies. This study aims to analyze the possibilities of the new technologies in the physiotherapeutic rehabilitation process. Hypothetically the Kinect as new technology associated with conventional physiotherapy rehabilitation brings positive results. Through the review study, we intend to demonstrate the possibilities of using Kinect in this process, identifying what are the applicability of the use in physiotherapeutic rehabilitation as well as the possible use of multiple tools in the treatment of patients through new technologies. The proposal of this research is based on the need to increase the knowledge needed to maximize results when using a new tool. This study is based on a review study, between 2014 and 2015, in which a query was made to scientific articles selected through search of keywords in several databases. This study indicates the positivity of Kinect as a tool allied to physiotherapy treatment.
    Keywords: Gametherapy; Virtual Reality; Kinect; XBOX; conventional physiotherapy rehabilitation; technological innovations.

  • A risk-based internal audit approach for the public sector: evidence from Greece   Order a copy of this article
    by Yannis Politis 
    Abstract: The roles and responsibilities of internal audit departments have evolved over the years in order to find new ways to add value to organizations. Their role has widened from the management of financial risks to the risk management of everything. However, very few academic papers have been developed addressing risk-based internal auditing, especially in the public sector. This paper presents a risk-based approach to conduct internal audits in the public sector based on the new roles and objectives of the internal audit function and the experience gained with the reform of Greek public administration. The proposed approach has been implemented in a Greek Local Authority and the empirical study presented can serve as an example for public, and not only, organizations in order to conduct risk-based audits in a structured way
    Keywords: Internal auditing; Risk management; Public administration; Local Authorities; Greece.