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Search results for: Menny Shalom
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class="col-md-9 mx-auto"> <form method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="Menny Shalom"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 7</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: Menny Shalom</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7</span> Carbon Nitride Growth on ZnO Architectures for Enhanced Photoelectrochemical Water Splitting Application</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=%C5%A0pela%20Hajduk">Špela Hajduk</a>, <a href="https://publications.waset.org/abstracts/search?q=Sean%20P.%20Berglund"> Sean P. Berglund</a>, <a href="https://publications.waset.org/abstracts/search?q=Matejka%20Podlogar"> Matejka Podlogar</a>, <a href="https://publications.waset.org/abstracts/search?q=Goran%20Dra%C5%BEi%C4%87"> Goran Dražić</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatwa%20F.%20Abdi"> Fatwa F. Abdi</a>, <a href="https://publications.waset.org/abstracts/search?q=Zorica%20C.%20Orel"> Zorica C. Orel</a>, <a href="https://publications.waset.org/abstracts/search?q=Menny%20Shalom"> Menny Shalom</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Graphitic carbon nitride materials (g-CN) have emerged as an attractive photocatalyst and electrocatalyst for photo and electrochemical water splitting reaction, due to their environmental benignity nature and suitable band gap. Many approaches were introduced to enhance the photoactivity and electronic properties of g-CN and resulted in significant changes in the electronic and catalytic properties. Here we demonstrate the synthesis of thin and homogenous g-CN layer on highly ordered ZnO nanowire (NW) substrate by growing a seeding layer of small supramolecular assemblies on the nanowires. The new synthetic approach leads to the formation of thin g-CN layer (~3 nm) without blocking all structure. Two different deposition methods of carbon nitride were investigated and will be presented. The amount of loaded carbon nitride significantly influences the PEC activity of hybrid material and all the ZnO/g-CNx electrodes show great improvement in photoactivity. The chemical structure, morphology and optical properties of the deposited g-CN were fully characterized by various techniques as X-ray powder spectroscopy (XRD), scanning electron microscopy (SEM), focused ion beam scanning electron microscopy (FIB-SEM), high-resolution scanning microscopy (HR-TEM) and X-ray photoelectron spectroscopy (XPS). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=carbon%20nitride" title="carbon nitride">carbon nitride</a>, <a href="https://publications.waset.org/abstracts/search?q=photoanode" title=" photoanode"> photoanode</a>, <a href="https://publications.waset.org/abstracts/search?q=solar%20water%20splitting" title=" solar water splitting"> solar water splitting</a>, <a href="https://publications.waset.org/abstracts/search?q=zinc%20oxide" title=" zinc oxide"> zinc oxide</a> </p> <a href="https://publications.waset.org/abstracts/71217/carbon-nitride-growth-on-zno-architectures-for-enhanced-photoelectrochemical-water-splitting-application" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/71217.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">195</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6</span> Revisiting the Surgical Approaches to Decompression in Quadrangular Space Syndrome: A Cadaveric Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sundip%20Charmode">Sundip Charmode</a>, <a href="https://publications.waset.org/abstracts/search?q=Simmi%20Mehra"> Simmi Mehra</a>, <a href="https://publications.waset.org/abstracts/search?q=Sudhir%20Kushwaha"> Sudhir Kushwaha</a>, <a href="https://publications.waset.org/abstracts/search?q=Shalom%20Philip"> Shalom Philip</a>, <a href="https://publications.waset.org/abstracts/search?q=Pratik%20Amrutiya"> Pratik Amrutiya</a>, <a href="https://publications.waset.org/abstracts/search?q=Ranjna%20Jangal"> Ranjna Jangal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: Quadrangular space syndrome involves compression of the axillary nerve and posterior circumflex humeral artery and its management in few cases, requires surgical decompression. The current study reviews the surgical approaches used in the decompression of neurovascular structures and presents our reflections and recommendations. Methods: Four human cadavers, in the Department of Anatomy were used for dissection of the Axillae and the Scapular region by the senior residents of the Department of Anatomy and Department of Orthopedics, who dissected quadrangular space in the eight upper limbs, using anterior and posterior surgical approaches. Observations: Posterior approach to identify the quadrangular space and secure its contents was recognized as the easier and much quicker method by both the Anatomy and Orthopedic residents, but it may result in increased postoperative morbidity. Whereas the anterior (Delto-pectoral) approach involves more skill but reduces postoperative morbidity. Conclusions: Anterior (Delto-pectoral) approach with suggested modifications can prove as an effective method in surgical decompression of quadrangular space syndrome. The authors suggest more cadaveric studies to facilitate anatomists and surgeons with the opportunities to practice and evaluate older and newer surgical approaches. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=surgical%20approach" title="surgical approach">surgical approach</a>, <a href="https://publications.waset.org/abstracts/search?q=anatomical%20approach" title=" anatomical approach"> anatomical approach</a>, <a href="https://publications.waset.org/abstracts/search?q=decompression" title=" decompression"> decompression</a>, <a href="https://publications.waset.org/abstracts/search?q=axillary%20nerve" title=" axillary nerve"> axillary nerve</a>, <a href="https://publications.waset.org/abstracts/search?q=quadrangular%20space" title=" quadrangular space"> quadrangular space</a> </p> <a href="https://publications.waset.org/abstracts/142652/revisiting-the-surgical-approaches-to-decompression-in-quadrangular-space-syndrome-a-cadaveric-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/142652.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">173</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">5</span> Surveillance of Adverse Events Following Immunization during New Vaccines Introduction in Cameroon: A Cross-Sectional Study on the Role of Mobile Technology</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Andreas%20Ateke%20Njoh">Andreas Ateke Njoh</a>, <a href="https://publications.waset.org/abstracts/search?q=Shalom%20Tchokfe%20Ndoula"> Shalom Tchokfe Ndoula</a>, <a href="https://publications.waset.org/abstracts/search?q=Amani%20Adidja"> Amani Adidja</a>, <a href="https://publications.waset.org/abstracts/search?q=Germain%20Nguessan%20Menan"> Germain Nguessan Menan</a>, <a href="https://publications.waset.org/abstracts/search?q=Annie%20Mengue"> Annie Mengue</a>, <a href="https://publications.waset.org/abstracts/search?q=Eric%20Mboke"> Eric Mboke</a>, <a href="https://publications.waset.org/abstracts/search?q=Hassan%20Ben%20Bachir"> Hassan Ben Bachir</a>, <a href="https://publications.waset.org/abstracts/search?q=Sangwe%20Clovis%20Nchinjoh"> Sangwe Clovis Nchinjoh</a>, <a href="https://publications.waset.org/abstracts/search?q=Yauba%20Saidu"> Yauba Saidu</a>, <a href="https://publications.waset.org/abstracts/search?q=Laurent%20Cleenewerck%20De%20Kiev"> Laurent Cleenewerck De Kiev</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Vaccines serve a great deal in protecting the population globally. Vaccine products are subject to rigorous quality control and approval before use to ensure safety. Even if all actors take the required precautions, some people could still have adverse events following immunization (AEFI) caused by the vaccine composition or an error in its administration. AEFI underreporting is pronounced in low-income settings like Cameroon. The Country introduced electronic platforms to strengthen surveillance. With the introduction of many novel vaccines, like COVID-19 and the novel Oral Polio Vaccine (nOPV) 2, there was a need to monitor AEFI in the Country. A cross-sectional study was conducted from July to December 2022. Data on AEFI per region of Cameroon were reviewed for the past five years. Data were analyzed with MS Excel, and the results were presented in proportions. AEFI reporting was uncommon in Cameroon. With the introduction of novel vaccines in 2021, the health authorities engaged in new tools and training to capture cases. AEFI detected almost doubled using the open data kit (ODK) compared to previous platforms, especially following the introduction of the nOPV2 and COVID-19 vaccines. The AEFI rate was 1.9 and 160 per administered 100 000 doses of nOPV2 and COVID-19 vaccines, respectively. This mobile tool captured individual information for people with AEFI from all regions. The platform helped to identify common AEFI following the use of these new vaccines. The ODK mobile technology was vital in improving AEFI reporting and providing data to monitor using new vaccines in Cameroon. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=adverse%20events%20following%20immunization" title="adverse events following immunization">adverse events following immunization</a>, <a href="https://publications.waset.org/abstracts/search?q=cameroon" title=" cameroon"> cameroon</a>, <a href="https://publications.waset.org/abstracts/search?q=COVID-19%20vaccines" title=" COVID-19 vaccines"> COVID-19 vaccines</a>, <a href="https://publications.waset.org/abstracts/search?q=nOPV" title=" nOPV"> nOPV</a>, <a href="https://publications.waset.org/abstracts/search?q=ODK" title=" ODK"> ODK</a> </p> <a href="https://publications.waset.org/abstracts/161352/surveillance-of-adverse-events-following-immunization-during-new-vaccines-introduction-in-cameroon-a-cross-sectional-study-on-the-role-of-mobile-technology" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161352.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">88</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4</span> Training 'Green Ambassadors' in the Community-Action Learning Course</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Friman%20Hen">Friman Hen</a>, <a href="https://publications.waset.org/abstracts/search?q=Banner%20Ifaa"> Banner Ifaa</a>, <a href="https://publications.waset.org/abstracts/search?q=Shalom-Tuchin%20Bosmat"> Shalom-Tuchin Bosmat</a>, <a href="https://publications.waset.org/abstracts/search?q=Einav%20Yulia"> Einav Yulia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The action learning course is an academic course which involves academic learning and social activities. The courses deal with processes and social challenges, reveal different ideologies, and develop critical thinking and pragmatic ideas. Students receive course credits and a grade for being part of such courses. Participating students enroll in courses that involve action and activities to engage in the experiential learning process, thereby creating a dialogue and cross-fertilization between being taught in the classroom and experiencing the reality in the real world. A learning experience includes meeting with social organizations, institutions, and state authorities and carrying out practical work with diverse populations. Through experience, students strengthen their academic skills, formulate ethical attitudes toward reality, develop professional and civilian perspectives, and realize how they can influence their surrounding in the present and the hereafter. Under the guidance and supervision of Dr. Hen Friman, H.I.T. has built an innovative course that combines action and activities to increase the awareness and accessibility of the community in an experiential way. The end goal is to create Green Ambassadors—children with a high level of environmental awareness. This course is divided into two parts. The first part, focused on frontal teaching, delivers knowledge from extensive environmental fields to students. These areas include introduction to ecology, the process of electricity generation, air pollution, renewable energy, water economy, waste and recycling, and energy efficiency (first stage). In addition to the professional content in the environment field, students learn the method of effective and experiential teaching to younger learners (4 to 8 years old). With the attainment of knowledge, students are divided into operating groups. The second part of the course shows how the theory becomes practical and concrete. At this stage, students are asked to introduce to the first- and second-graders of ‘Revivim’ School in Holon a lesson of 90 minutes focused on presenting the issues and their importance during the course (second stage). This course is the beginning of a paradigm shift regarding energy usage in the modern society in Israel. The objective of the course is to expand worldwide and train the first and second-graders, and even pre-schoolers, in a wide scope to increase population awareness rate, both in Israel and all over the world, for a green future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=air%20pollution" title="air pollution">air pollution</a>, <a href="https://publications.waset.org/abstracts/search?q=green%20ambassador" title=" green ambassador"> green ambassador</a>, <a href="https://publications.waset.org/abstracts/search?q=recycling" title=" recycling"> recycling</a>, <a href="https://publications.waset.org/abstracts/search?q=renewable%20energy" title=" renewable energy"> renewable energy</a> </p> <a href="https://publications.waset.org/abstracts/68580/training-green-ambassadors-in-the-community-action-learning-course" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/68580.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">242</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3</span> A Risk-Based Modeling Approach for Successful Adoption of CAATTs in Audits: An Exploratory Study Applied to Israeli Accountancy Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alon%20Cohen">Alon Cohen</a>, <a href="https://publications.waset.org/abstracts/search?q=Jeffrey%20Kantor"> Jeffrey Kantor</a>, <a href="https://publications.waset.org/abstracts/search?q=Shalom%20Levy"> Shalom Levy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20risk" title="audit risk">audit risk</a>, <a href="https://publications.waset.org/abstracts/search?q=CAATTs" title=" CAATTs"> CAATTs</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20auditing" title=" financial auditing"> financial auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title=" information technology"> information technology</a>, <a href="https://publications.waset.org/abstracts/search?q=technology%20adoption%20models" title=" technology adoption models"> technology adoption models</a> </p> <a href="https://publications.waset.org/abstracts/161917/a-risk-based-modeling-approach-for-successful-adoption-of-caatts-in-audits-an-exploratory-study-applied-to-israeli-accountancy-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161917.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">67</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2</span> Cyber-Med: Practical Detection Methodology of Cyber-Attacks Aimed at Medical Devices Eco-Systems</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nir%20Nissim">Nir Nissim</a>, <a href="https://publications.waset.org/abstracts/search?q=Erez%20Shalom"> Erez Shalom</a>, <a href="https://publications.waset.org/abstracts/search?q=Tomer%20Lancewiki"> Tomer Lancewiki</a>, <a href="https://publications.waset.org/abstracts/search?q=Yuval%20Elovici"> Yuval Elovici</a>, <a href="https://publications.waset.org/abstracts/search?q=Yuval%20Shahar"> Yuval Shahar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: A Medical Device (MD) is an instrument, machine, implant, or similar device that includes a component intended for the purpose of the diagnosis, cure, treatment, or prevention of disease in humans or animals. Medical devices play increasingly important roles in health services eco-systems, including: (1) Patient Diagnostics and Monitoring; Medical Treatment and Surgery; and Patient Life Support Devices and Stabilizers. MDs are part of the medical device eco-system and are connected to the network, sending vital information to the internal medical information systems of medical centers that manage this data. Wireless components (e.g. Wi-Fi) are often embedded within medical devices, enabling doctors and technicians to control and configure them remotely. All these functionalities, roles, and uses of MDs make them attractive targets of cyber-attacks launched for many malicious goals; this trend is likely to significantly increase over the next several years, with increased awareness regarding MD vulnerabilities, the enhancement of potential attackers’ skills, and expanded use of medical devices. Significance: We propose to develop and implement Cyber-Med, a unique collaborative project of Ben-Gurion University of the Negev and the Clalit Health Services Health Maintenance Organization. Cyber-Med focuses on the development of a comprehensive detection framework that relies on a critical attack repository that we aim to create. Cyber-Med will allow researchers and companies to better understand the vulnerabilities and attacks associated with medical devices as well as providing a comprehensive platform for developing detection solutions. Methodology: The Cyber-Med detection framework will consist of two independent, but complementary detection approaches: one for known attacks, and the other for unknown attacks. These modules incorporate novel ideas and algorithms inspired by our team's domains of expertise, including cyber security, biomedical informatics, and advanced machine learning, and temporal data mining techniques. The establishment and maintenance of Cyber-Med’s up-to-date attack repository will strengthen the capabilities of Cyber-Med’s detection framework. Major Findings: Based on our initial survey, we have already found more than 15 types of vulnerabilities and possible attacks aimed at MDs and their eco-system. Many of these attacks target individual patients who use devices such pacemakers and insulin pumps. In addition, such attacks are also aimed at MDs that are widely used by medical centers such as MRIs, CTs, and dialysis engines; the information systems that store patient information; protocols such as DICOM; standards such as HL7; and medical information systems such as PACS. However, current detection tools, techniques, and solutions generally fail to detect both the known and unknown attacks launched against MDs. Very little research has been conducted in order to protect these devices from cyber-attacks, since most of the development and engineering efforts are aimed at the devices’ core medical functionality, the contribution to patients’ healthcare, and the business aspects associated with the medical device. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=medical%20device" title="medical device">medical device</a>, <a href="https://publications.waset.org/abstracts/search?q=cyber%20security" title=" cyber security"> cyber security</a>, <a href="https://publications.waset.org/abstracts/search?q=attack" title=" attack"> attack</a>, <a href="https://publications.waset.org/abstracts/search?q=detection" title=" detection"> detection</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a> </p> <a href="https://publications.waset.org/abstracts/50731/cyber-med-practical-detection-methodology-of-cyber-attacks-aimed-at-medical-devices-eco-systems" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/50731.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">357</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1</span> From Intuitive to Constructive Audit Risk Assessment: A Complementary Approach to CAATTs Adoption</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alon%20Cohen">Alon Cohen</a>, <a href="https://publications.waset.org/abstracts/search?q=Jeffrey%20Kantor"> Jeffrey Kantor</a>, <a href="https://publications.waset.org/abstracts/search?q=Shalom%20Levy"> Shalom Levy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The use of the audit risk model in auditing has faced limitations and difficulties, leading auditors to rely on a conceptual level of its application. The qualitative approach to assessing risks has resulted in different risk assessments, affecting the quality of audits and decision-making on the adoption of CAATTs. This study aims to investigate risk factors impacting the implementation of the audit risk model and propose a complementary risk-based instrument (KRIs) to form substance risk judgments and mitigate against heightened risk of material misstatement (RMM). The study addresses the question of how risk factors impact the implementation of the audit risk model, improve risk judgments, and aid in the adoption of CAATTs. The study uses a three-stage scale development procedure involving a pretest and subsequent study with two independent samples. The pretest involves an exploratory factor analysis, while the subsequent study employs confirmatory factor analysis for construct validation. Additionally, the authors test the ability of the KRIs to predict audit efforts needed to mitigate against heightened RMM. Data was collected through two independent samples involving 767 participants. The collected data was analyzed using exploratory factor analysis and confirmatory factor analysis to assess scale validity and construct validation. The suggested KRIs, comprising two risk components and seventeen risk items, are found to have high predictive power in determining audit efforts needed to reduce RMM. The study validates the suggested KRIs as an effective instrument for risk assessment and decision-making on the adoption of CAATTs. This study contributes to the existing literature by implementing a holistic approach to risk assessment and providing a quantitative expression of assessed risks. It bridges the gap between intuitive risk evaluation and the theoretical domain, clarifying the mechanism of risk assessments. It also helps improve the uniformity and quality of risk assessments, aiding audit standard-setters in issuing updated guidelines on CAATT adoption. A few limitations and recommendations for future research should be mentioned. First, the process of developing the scale was conducted in the Israeli auditing market, which follows the International Standards on Auditing (ISAs). Although ISAs are adopted in European countries, for greater generalization, future studies could focus on other countries that adopt additional or local auditing standards. Second, this study revealed risk factors that have a material impact on the assessed risk. However, there could be additional risk factors that influence the assessment of the RMM. Therefore, future research could investigate other risk segments, such as operational and financial risks, to bring a broader generalizability to our results. Third, although the sample size in this study fits acceptable scale development procedures and enables drawing conclusions from the body of research, future research may develop standardized measures based on larger samples to reduce the generation of equivocal results and suggest an extended risk model. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20risk%20model" title="audit risk model">audit risk model</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20efforts" title=" audit efforts"> audit efforts</a>, <a href="https://publications.waset.org/abstracts/search?q=CAATTs%20adoption" title=" CAATTs adoption"> CAATTs adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=key%20risk%20indicators" title=" key risk indicators"> key risk indicators</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/179142/from-intuitive-to-constructive-audit-risk-assessment-a-complementary-approach-to-caatts-adoption" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/179142.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">77</span> </span> </div> </div> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a href="https://waset.org/page/support">About Us</a></li> <li><a href="https://waset.org/page/support#legal-information">Legal</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/WASET-16th-foundational-anniversary.pdf">WASET celebrates its 16th foundational anniversary</a></li> </ul> 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