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Sample records for information systems auditor

  1. CISA Certified Information Systems Auditor : study guide

    CERN Document Server

    Cannon, David L

    2011-01-01

    The industry-leading study guide for the CISA exam, fully updated. More than 27,000 IT professionals take the Certified Information Systems Auditor exam each year. SC Magazine lists the CISA as the top certification for security professionals. Compliances, regulations, and best practices for IS auditing are updated twice a year, and this is the most up-to-date book available to prepare aspiring CISAs for the next exam.: CISAs are among the five highest-paid IT security professionals; more than 27,000 take the exam each year and the numbers are growing; Standards are updated twice a year, and t

  2. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

    Directory of Open Access Journals (Sweden)

    Cardos Vasile - Daniel

    2011-07-01

    Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

  3. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

    OpenAIRE

    Cardos Vasile - Daniel

    2011-01-01

    Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...

  4. Louisiana State University System General Purpose Financial Statements and Independent Auditor's Reports as of and for the Year Ended June 30, 1998, with Supplemental Information Schedules.

    Science.gov (United States)

    Louisiana State Legislative Auditor, Baton Rouge.

    This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

  5. The role of auditor in whistleblower system: The cases in Indonesia

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2015-08-01

    Full Text Available In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

  6. Information security – a new challenge for the young and future financial auditors

    Directory of Open Access Journals (Sweden)

    Sînziana-Maria RÎNDAȘU

    2016-06-01

    Besides the survey used, five auditors who work in Big Four companies were interviewed, in order to highlight the way in which the profession is adapting to technological changes, especially in the case of assessing controls of information technology systems and information security. From the results of the interview it can be concluded that within the Big Four companies, there is a high level of awareness regarding the necessity of solid knowledge in the information technology field. The paper is the first to examine the perception of young and future financial auditors from Romania, regarding the impact that the information security has on audit missions.

  7. Auditor detected misstatements and the effect of information technology

    OpenAIRE

    Austen, Lizabeth A.; Eilifsen, Aasmund; Messier, William F.

    2003-01-01

    This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study of misstatements and IT used data that was gathered in 1988. In the intervening period, there have been significant changes in IT, possibly altering the error generation and detection process. Two research questions related to detected misstatements and the effect of IT are examined. The six largest public a...

  8. A comparison of the information technology knowledge of United States and German auditors

    OpenAIRE

    Greenstein-Prosch, Marilyn; McKee, Thomas E.; Quick, Reiner

    2008-01-01

    The International Federation of Accountants has stated that competence in information technology is imperative for the professional accountant due to its pervasive use in the business world. Auditors would normally be expected to have higher knowledge than the average accountant since they must audit the work of many different clients with diverse information systems. We surveyed 2,500 United States and German auditing professionals to determine their self-reported knowledge le...

  9. Plan de Auditoría del desarrollo de aplicaciones en una empresa informática

    OpenAIRE

    AGUILAR ESCOBÍ, MARÍA AMPARO

    2012-01-01

    El proceso de la auditoría requiere una gran recopilación de datos, realización de pruebas y comprobación de requisitos de control. En este trabajo pretendemos, primero mostrar una visión global de la auditoría para posteriormente centrarnos en la auditoría que nos interesa en este proyecto, la auditoría de los Sistemas de desarrollo de aplicaciones informáticas, explicaremos las características que tiene la organización a la que le vamos a realizar el plan de auditoría junt...

  10. Auditor's Guide to IT Auditing

    CERN Document Server

    Cascarino, Richard E

    2012-01-01

    Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study gu

  11. Information security – a new challenge for the young and future financial auditors

    OpenAIRE

    Sînziana-Maria RÎNDAȘU

    2016-01-01

    The purpose of this paper is to inquire if the young and future financial auditors are fully aware of the impact that information security has on audit missions, focusing also on the responsibilities of the participants in financial audit missions, regarding the assessment of the risks derived from information security. To determine the extent to which audit risk might be influenced by information security, a literature review was conducted, that has focused on this current concern, as ex...

  12. A Curriculum for Teaching Information Technology Investigative Techniques for Auditors

    Directory of Open Access Journals (Sweden)

    Grover S. Kearns

    2006-12-01

    Full Text Available Recent prosecutions of highly publicized white-collar crimes combined with public outrage have resulted in heightened regulation of financial reporting and greater emphasis on systems of internal control. Because both white-collar and cybercrimes are usually perpetrated through computers, internal and external auditors’ knowledge of information technology (IT is now more vital than ever. However, preserving digital evidence and investigative techniques, which can be essential to fraud examinations, are not skills frequently taught in accounting programs and instruction in the use of computer assisted auditing tools and techniques – applications that might uncover fraudulent activity – is limited. Only a few university-level accounting classes provide instruction in IT investigative techniques. This paper explains why such a course would be beneficial to the program, the college, and the student. Additionally, it presents a proposed curriculum and suggests useful resources for the instructor and student.

  13. AUDIT EXPECTATION GAP: PERSPECTIVES OF AUDITORS AND ...

    African Journals Online (AJOL)

    Auditors also need to provide more material information to the shareholders. Directors' ... accounting and internal control systems and the fact that most of the audit evidence available ... subsequent impact on other countries' audit profession.

  14. Auditoría con Informática a Sistemas Contables.

    OpenAIRE

    Yeiniel Alfonso Martínez; Briseida Blanco Alfonso; Liuba Loy Marichal

    2012-01-01

    En la actualidad existe un gran avance de la Tecnología de la información y con éste un nuevo concepto: Auditoria con informática. Las auditorias financieras no solo se deben limitar en la realización de comprobaciones de la actividad económica y financiera mediante documentos primarios, también se debe incluir herramientas informáticas que estén en los sistemas contables de una entidad, surgiendo la necesidad de un auditor informático que apoye laactividad de Auditoria.

  15. Harmonising auditors?

    DEFF Research Database (Denmark)

    Loft, Anne; Jeppesen, Kim K.

    2003-01-01

    This paper analyses the complex process through which EU's Eighth Company Law Directive on the qualification of statutory auditors (1984) was implemented in Denmark. The Directive envisaged one group of `statutory auditors' in each member state. However, in Denmark there were two groups of auditors......: the state authorised auditors who had a long education and high status, and the registered auditors who had a shorter education, lower status and whose clients were mainly medium and small sized businesses. An exemption was made in the Directive to allow the registered auditors to continue to audit despite...... that they did not have the required `university level' education. This made the issue of education central to the long-term survival of the registered auditors and it consequently became the object of a long conflict between the parties with an interest in auditor education and qualifications: the profession...

  16. Balancing auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus; Thinggaard, Frank

    This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. Our findings suggest that companies do use auditor choices as a balancing mechanism against independence threats.More specifically, we find...... more frequent rotation when single auditor are appointed, more equal audit fee share in the year before the voluntary joint audit system took effect and higher propensity to choose non-BigN auditor (absence of dominance) when joint audits are chosen, and lower NAS increases when joint audits...... are involved. We also find that the length of relationship with prime BigN auditors are longer than for non-BigN, thus suggesting potential problem with independence in appearance consistent with the EC green paper issues raised concerning audit firm concentration. However, we do not find differences between...

  17. Addressing information needs to reduce the audit expectation gap : Evidence from Dutch bankers, audited companies and auditors

    NARCIS (Netherlands)

    Litjens, Robin

    2015-01-01

    This study examines what the impact is of frequently proposed information needs on reducing the audit expectations gap (AEG), including information about the audited company, information about the audit process and changes to the auditors' report. We base our findings on a survey of 302 participants

  18. Desarrollo de un manual de auditoría informática aplicado a Cooperativas de Ahorro y Crédito

    OpenAIRE

    Sarango Ontaneda, Carlos Alberto

    2013-01-01

    La auditoría informática es una función (en ocasiones un servicio) que apoya al trabajo de las unidades de auditoría interna de las Cooperativas de Ahorro y Crédito. Sin embargo, el trabajo a realizarse exige que los profesionales en auditoría informática cumplan con ciertas normas y requerimientos tanto legales como profesionales. El uso de marcos de buenas prácticas, análisis de riesgos y la observación de las normas de auditoría son fundamentales para el desarrollo de las evaluaciones de ...

  19. La auditoría integral o total informe final del proyecto

    OpenAIRE

    Casal, Armando Miguel

    1999-01-01

    Se propone dar una perspectiva de conjunto de la auditoría integral, considerando que dicha expresión no está todavía comprendida en forma adecuada. Dicha auditoría representa un concepto en evolución a lo largo del tiempo, que incluye sus diferentes enfoques y la necesidad de su aplicación en los distintos sectores de la economía, tanto públicos, como privados o mixtos.La auditoría integral fue desarrollada originalmente en el sector público, para que los auditores independientes, proporcion...

  20. Auditoría informática y aplicación a un caso en una empresa real

    OpenAIRE

    Barrio Ibáñez, Jorge

    2014-01-01

    El proyecto trata sobre la realización de una auditoría informática a una reconocida empresa del sector tecnológico. Tanto el nombre de la empresa como los datos técnicos tanto de procedimientos, sistemas, puestos,... serán ficticios por cuestiones de confidencialidad. Dentro de la auditoría, se abordará tanto la parte teórica sobre lo que consiste en realizar una auditoría, hasta la realización de un estudio en profundidad sobre la empresa en lo que se refiere a la seguridad física y la s...

  1. Calidad y seguridad de la información y auditoría informática

    OpenAIRE

    Guindel Sánchez, Esmeralda

    2009-01-01

    Partiendo de la investigación en temas como calidad, seguridad y auditoría, así como diferentes estándares y métricas se ha pretendido crear conciencia de calidad y seguridad a todas las personas implicadas en labores informáticas. Ingeniería Técnica en Informática de Gestión

  2. Auditoría informática basada en riesgos del core bancario de una institución financiera de acuerdo al plan anual 2014 de auditoría interna

    OpenAIRE

    Arciniega Vera, Andrea Johanna; Ludeña González, Verónica Isabel

    2015-01-01

    El presente proyecto de tesis consiste en desarrollar y ejecutar una Auditoría Informática Basada en Riesgos del Core Bancario de una Institución Financiera de la ciudad de Loja, para dar cumplimiento a lo solicitado por organismos de control como la Súper Intendencia de Bancos y Seguros (SBS), para garantizar la confianza depositada por los clientes y la buena imagen institucional. Por tal motivo el departamento de Auditoría Interna de la institución financiera da la oportunidad de participa...

  3. Auditoria no Sistema Único de Saúde: o papel do auditor no serviço odontológico Auditing in the Brazilian National Health System: the auditor's role in oral health services

    Directory of Open Access Journals (Sweden)

    Carlos Ayach

    2013-03-01

    , as well as literature reviews about auditing systems and the role of auditors in dental services since 1969. Results showed that six articles about dental auditing were found in the Brazilian National Health System and that the auditor's work is comprehensive in the management of the system - it consists of controlling, evaluating, supervising and providing guidance, and of ensuring both social participation and access to services. In oral health the auditor examines, monitors and supervises the planning of strategies and the procedures that were performed; performs the registration of professionals, Health Units and physical and budgetary programming; provides data for the information system and the payment of services rendered; supervises the compliance with the covenants, giving an educational approach rather than a police one to the resolution of problems. The conclusion is that there are few studies on dental auditing regarding the Brazilian National Health System and that the auditing system is a reliable administrative tool that is essential to managers in the development of health actions.

  4. INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

    OpenAIRE

    Vasile-Daniel CARDOȘ; Ildikó Réka CARDOȘ

    2014-01-01

    Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC) and the Institute of Internal Auditors (IIA) curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA). By reviewing these three curricula, we matched the content in the ISACA Model Curriculum wi...

  5. Informática forense: auditoría de seguridad

    OpenAIRE

    Agrelo de la Torre, Jose Manuel

    2014-01-01

    En este proyecto se muestra el proceso de realización de una auditoría de seguridad a una red empresarial para cumplir con la normativa establecida para los organismos oficiales del estado. Debido a que para la realización de la auditoría se debe contar con una red empresarial, también se realiza el diseño e implementación de la misma. Por lo tanto el presente proyecto consta de dos partes bien diferenciadas. En la primera parte del proyecto, se parte de una política establecida p...

  6. 7 CFR 1773.6 - Auditor communication.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Auditor communication. 1773.6 Section 1773.6... AGRICULTURE (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.6 Auditor... the auditor to communicate certain information regarding the nature and extent of testing and...

  7. The role of the external auditor in the regulation and supervision of the UK banking system

    OpenAIRE

    Ojo, Marianne

    2007-01-01

    ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a com...

  8. 32 CFR 700.337 - The Auditor General.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false The Auditor General. 700.337 Section 700.337... Office of the Secretary of the Navy/the Staff Assistants § 700.337 The Auditor General. (a) The Auditor... Government auditing standards. (b) The Auditor General can provide information and may provide assistance and...

  9. Keeping up independence in appearance. An examination of auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus

    This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. We find support for four hypotheses supporting companys’ auditor choice as exogenous enables of independence in appearance, that is, support...... for company choices alleviating independence threats. More specifically, we find more frequent rotation when single auditor are appointed, more equal audit fee share and higher propensity to choose non-BigN auditor (absence of dominance) when joint audits are chosen, and lower NAS increases when joint audits...... are involved. We also find that the length of relationship with prime BigN auditors are longer than for non-BigN, thus suggesting potential problem with independence in appearance consistent with the EC green paper issues raised concerning audit firm concentration. However, we do not find differences between...

  10. Auditor training

    International Nuclear Information System (INIS)

    Rusk, J. Jr.

    1978-01-01

    The experienced quality assurance professional possesses most of the tools needed for auditing. However, the audit climate demands a unique attitude and certain additional skills and perceptions of the auditor. Developing that delta in any given group of students requires proper selection of instructional techniques. Selection criteria are presented, the more frequently encoutered pitfalls are identified, and teaching approaches with a consistent record of success are indicated, with examples drawn from experience

  11. INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

    Directory of Open Access Journals (Sweden)

    Vasile-Daniel CARDOȘ

    2014-11-01

    Full Text Available Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC and the Institute of Internal Auditors (IIA curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA. By reviewing these three curricula, we matched the content in the ISACA Model Curriculum with the IFAC International Education Practice Statement 2 and the IIAs’ Global Model Internal Audit Curriculum. In the IFAC and IIA Curriculum there are 16 content elements, out of 19 possible, which match, in their description, the ISACA Model Curriculum’s content. We noticed that a candidate who graduates an IFAC or IIA compliant program acquire IS auditing competences similar to the specific content of the ISACA model curriculum but less than the requirements for a professional information systems auditor.

  12. Exploring variability among quality management system auditors when rating the severity of audit findings at a nuclear power plant

    Directory of Open Access Journals (Sweden)

    Simons, R. C.

    2017-05-01

    Full Text Available A reliable quality assurance (QA function in the nuclear environment is underpinned by the effective identification of risk, and by effective decision-making processes in relation to the risk identified. The need for competent auditors who are able to remain objective and independent at all times forms a critical component of this process. This exploratory study sought to determine reasons for the noted inconsistency among auditors when rating the severity of audit findings, and to provide recommendations to reduce this variability. The Delphi technique, a structured process to gather information from a panel of experts, was adopted to enable multiple iterations of qualitative and quantitative data collection and analysis, in an attempt to mimic the elements of a sequential exploratory strategy related to a mixed method methodology.

  13. Sobre la auditoría informática y LOPD desde la experiencia personal y profesional

    OpenAIRE

    Ramírez Rodríguez, Germán

    2009-01-01

    El libro que tiene en sus manos muestra las bases de la auditoría informática, haciendo una importante referencia a la ley de protección de datos vigente en el territorio español, partiremos desde su concepto, sus productos, sus tipos, sus aplicaciones e incluso llegaremos a ver como abordarla, como sé que todo esto es poco para un comité de dirección incluyo las bases de la protección de datos en España a día de hoy, y la demostración a un nivel muy básico de un programa qu...

  14. Modelo de auditoría informática basada en riesgos en ámbitos financieros. Aplicación de un caso de estudio a una cooperativa de ahorro y crédito

    OpenAIRE

    Quishpe Goyes, Bety Elizabeth; Vargas Cisneros, Marjori Silvana

    2013-01-01

    184 hojas : ilustraciones, 29 x 21 cm + CD-ROM 4848 El presente documento tiene como objetivo presentar un modelo que permite efectuar auditorías informáticas basadas en riesgos en ámbitos financieros, el cual fue aplicado a una Cooperativa de Ahorro y Crédito. El modelo propuesto se basa en normas y estándares nacionales e internacionales relacionados con la auditoría informática basada en riesgos, que permiten al auditor informático obtener las referencias necesarias para efectuar el exa...

  15. External audit and the relation between internal auditors,supervisory body and external auditors of the banking sextor in the Republic of Macedonia

    OpenAIRE

    Josheski, Dushko; Jovanova, Blagica

    2012-01-01

    There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit, an Internal audit. In most countries, the external auditor from the public sector reports to parliament and, where relevant, the private sector auditor reports to government (e.g. minis...

  16. Ownership concentration, choice of auditors, and firm performance

    DEFF Research Database (Denmark)

    Farooq, Omar; El Kacemi, Youssef

    2011-01-01

    of the agency problems embedded in their ownership structure, appoint one of big-four auditors as their external auditor to signal the market that they are disclosing reliable information. Our results also show a significantly positive relationship between ownership concentration and the choice of auditor. We......, further, show that for a given level of ownership concentration, appointing one of the big-four auditors lead to superior firm performance....

  17. 48 CFR 42.705-2 - Auditor determination procedure.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Auditor determination... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Indirect Cost Rates 42.705-2 Auditor determination procedure. (a) Applicability and responsibility. (1) The cognizant Government auditor shall...

  18. 48 CFR 242.705-2 - Auditor determination procedure.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Auditor determination... Indirect Cost Rates 242.705-2 Auditor determination procedure. (b) Procedures. (2)(iii) When agreement cannot be reached with the contractor, the auditor will issue a DCAA Form 1, Notice of Contract Costs...

  19. PENGARUH SISTEM INFORMASI TEKNOLOGI ELEKTRONIK ATAS TASK PERFORMANCE AUDITOR KANTOR AKUNTAN PUBLIK BIG 4

    Directory of Open Access Journals (Sweden)

    Antonius Herusetya

    2010-06-01

    Full Text Available Auditors of public accounting firms frequently deal with the tasks oriented to the audit judgment decision makings. And due to the nature of these tasks are frequently complex and unstructured, they need electronic technology based information system to achieve higher audit quality and to minimize audit risks. The purpose of this study is to examine whether the information system used by the auditors of public accounting firms in the form of Group Support Systems (GSS, Group Decision Support Systems (GDSS or other electronic information technology software could increase auditors’ performance in their audit tasks. With the respondent of practicing auditors from the Big 4 public accounting firms in Indonesia, and by using structural equation model (SEM analysis, we found evidence that the usage of Electronic Information System Technology (EIST has significantly positive impact on audit task performance. We found evidence that the perceived ease of use from the Big 4 auditors has positive significant impact on the perceive usefulness of electronic information system technology adopted by public accounting firms. We have also found evidence that the nature of critical, judgmental, and non-routine audit task complexities in the audit fields has significant impact on the system usage. On the other hands the perceived of ease of use, and the perceived usefulness of electronic information system technology have weak significant impact on the system utilization of the Big 4 auditors.

  20. Estudio comparativo de los sectores comercial e industrial a través de las salvedades e incertidumbres reconocidas en los informes de auditoría

    OpenAIRE

    Villarroya Lequericaonandia, María Begoña; Mínguez Conde, José Luis

    1999-01-01

    En el presente trabajo se ha analizado la relación existente entre la pertenencia a un determinado sector y las incorrecciones en la presentación de las Cuentas Anuales.El estudio se ha basado en la revisión de las Cuentas Anuales individuales e informes de auditoría presentados ante la Comisión Nacional del Mercado de Valores durante los silos 1990 a 1996, persiguiendo el doble objetivo de estudiar la tendencia seguida en el período de tiempo observado en cuanto al cumplimiento de los Princi...

  1. El análisis de riesgos dentro de una auditoría informática : pasos y posibles metodologías

    OpenAIRE

    Crespo Rin, María del Carmen

    2013-01-01

    El presente trabajo se ha estructurado fundamentalmente en dos partes bien diferenciadas. La primera parte comprende desde el capítulo II hasta el capítulo VI y la segunda parte incluye los capítulos VII, VIII y IX. En la primera parte se ha llevado a cabo un estudio teórico sobre las áreas de conocimiento que están involucradas en este trabajo, es decir, sobre la auditoría informática y el análisis de riesgos. Para ello hemos recurrido a los trabajos publicados por varios autores de reconoci...

  2. An examination of actual fraud cases with a focus on the auditor's responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  3. An Examination of Actual Fraud Cases With a Focus on the Auditor's Responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  4. Informações sobre causas externas em internações hospitalares: conhecimento e opiniões de médicos auditores após uma intervenção = Information about external causes in hospitalization records: medical auditors knowledge and opinions after an intervention

    Directory of Open Access Journals (Sweden)

    Selma Maffei de Andrade

    2012-01-01

    Full Text Available Objetivou-se avaliar o conhecimento de médicos auditores, participantes ou não de uma intervenção aplicada em Londrina, Estado do Paraná, para melhorar a codificação do diagnóstico principal e secundário de causas externas de internação, e identificar fatores que em sua opinião interferem na qualidade destas informações. Foi realizado um estudo transversal exploratório mediante aplicação de questionários. Foram pesquisados 11 auditores: seis de Londrina (75%, onde ocorreu a intervenção, e cinco de Maringá, Estado do Paraná, (100%, para fins de comparação. Apesar da intervenção, observaram-se erros ou ausência de resposta para os códigos referentes ao diagnóstico principal e secundário (100% em Londrina e 80% em Maringá. Os principais fatores associados à qualidade da informação mencionados foram: preenchimento correto da Autorização de Internação Hospitalar (6 casos, treinamento dos profissionais para correta geração de dados do Sistema de Informações Hospitalares (5 casos, simplificação da décima revisão da Classificação Internacional de Doenças (CID-10 (4 casos e disponibilidade de tempo para consultar a CID-10 (4 casos. A intervenção não foi suficiente para alterar o conhecimento de médicos auditores em relação à informação sobre causas externas. Outras medidas são necessárias para garantir maior especificidade dos registros e codificação apropriada.A questionnaire-based exploratory cross-sectional study was undertaken to evaluate knowledge of medical auditors who had or had not participated in a medical intervention Londrina. The procedure’s aim was to improve primary and secondary diagnosis’ codification of external causes of hospitalization and to identify factors that, in their opinion, influenced the quality of such information. Questionnaires filled by eleven doctors, six in Londrina, Paraná State, (75% where the intervention took place, and five in Maringá, Paran

  5. Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-04

    This report presents the results of the independent certified public accountants` audit of the Southwestern Federal Power System`s (SWFPS) combined power system statement of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The 1996 financial statement audit was made under the provisions of the Inspector General Act (5 U.S.C. App.), as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditors` work was conducted in accordance with generally accepted government auditing standards. To fulfill audit responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peak Marwick LLP (KPMG) to conduct the audit for them, subject to their review. The auditors` report on SWFP`s internal control structure disclosed a reportable condition directed to the Southwestern Power Administration concerning a delay in properly classifying the value of plant assets. The report also included two reportable conditions directed to the Army Corps of Engineers regarding the inconsistent calculation of depreciation expense and the misallocation of multipurpose costs. None of these reportable conditions were considered to be material weaknesses. The auditors` report on SWFP`s compliance with laws and regulations disclosed no new instances of noncompliance by Southwestern.

  6. Plan de Auditoría informática para el Grupo El Comercio C.A. con aplicación de la metodología COBIT 4.1

    OpenAIRE

    Bastidas Fierro, Carmen Alezandra

    2014-01-01

    This paper titling called: Plan Audit Computing Group Trade CA, with application of the COBIT 4.1 methodology seeks an audit departments Drafting and Technology using COBIT El presente trabajo de titulación denominado: Plan de Auditoría Informática para Grupo El Comercio C.A., con aplicación de la metodología COBIT 4.1 tiene por objeto realizar una auditoría en los departamentos de Redacción y Tecnología usando COBIT

  7. Investigation on legislation necessity of qualification of quality assurance auditors for civilian nuclear components

    International Nuclear Information System (INIS)

    Zhu Hong

    2004-01-01

    The paper discusses the actual state and legislation necessity of administration for qualification of quality assurance auditors engaging in nuclear component activities in our country, and presents the tentative idea for establishing qualification system of quality assurance auditors. (author)

  8. Western Area Power Administration combined power system financial statements, September 30, 1996 and 1995 (with independent auditors` report thereon)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-01

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Western Area Power Administration`s (Western) combined financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statements. The auditors` report on Western`s internal control structure disclosed two new reportable conditions and discussed the status of an unresolved condition from prior years. The new conditions involved the write-off of aging accounts receivable and the understatement of interest expense for inactive construction work orders. These reportable conditions are not considered to be material weaknesses. Western concurred with the audit recommendations and is responsible for necessary corrective actions. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements as noted in the internal control report. The report also disclosed an additional reportable condition directed to the Bureau of Reclamation (Reclamation) which is not considered to be a material weakness. Reclamation concurred with the audit recommendation and is responsible for necessary corrective action. The auditors` report on Western`s compliance with laws and regulations disclosed two new instances of noncompliance involving interest charges on all construction costs funded with Federal appropriations and other capitalized costs. The report also discussed the status of one instance of noncompliance from prior years. Western provided concurrence and corrective action plans for all of these instances of noncompliance.

  9. DETERMINANT OF DOWNWARD AUDITOR SWITCHING

    Directory of Open Access Journals (Sweden)

    Totok Budisantoso

    2017-12-01

    Full Text Available Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.

  10. PENGARUH REPUTASI UNDERWRITER DAN REPUTASI AUDITOR TERHADAP UNDERPRICING

    Directory of Open Access Journals (Sweden)

    Nurfauziah Nurfauziah

    2015-11-01

    Full Text Available AbstractStock prices in the primary market are set by agreement between the issuer with the underwriter. Underwriters have more information to the request of the issuer's shares, so the information can be used to obtain optimal agreement with the issuer is to minimize the risk of having to buy shares that are not sold cheaply. With that reputation, share price offered in the primary market is lower than expected after stocks entered in the secondary market or did not happen underpricing. Auditors are also able to influence the level of underpricing. Auditor reputation of quality and professionalism demonstrated auditors audited the financial statements of the company. Using auditors of reputation will reduce the opportunities for issuers to cheat in presenting inaccurate information to the market. For this reason, it is needed; a study examines the effect of Underwriter Reputation and Auditor Reputation on Underpricng. The research was carried out on companies that experience underpricing at initial public offering in 2007 until 2009. Based on examining 42 companies that have been underpricing showing no effect of both underwriter and auditor reputation toward underpricing individually as well as all together.Keywords: IPO, underwriter, auditor, underpricing.AbstrakHarga saham di pasar perdana ditetapkan berdasarkan kesepakatan antara emiten dengan underwriter. Underwriter memiliki informasi yang lebih banyak terhadap permintaan saham-saham emiten, sehingga informasi tersebut dapat digunakan untuk memperoleh kesepakatan optimal dengan emiten yaitu dengan memperkecil risiko keharusan membeli saham yang tidak laku terjual dengan harga murah. Dengan reputasinya itu, harga saham yang ditawarkan di pasar perdana diharapkan tidak lebih rendah dibandingkan setelah saham masuk di pasar sekunder atau tidak terjadi underpricing. Auditor juga mampu mempengaruhi tingkat underpricing. Reputasi auditor menunjukkan kualitas dan profesionalisme auditor yang

  11. MENGAPA PERUSAHAAN MELAKUKAN AUDITOR SWITCH?

    Directory of Open Access Journals (Sweden)

    Kadek Sumadi

    2011-01-01

    Full Text Available The existence of a large number of accounting firms allowsprovides companies choices whether to stay with current firm or switchto another accounting firm. Decision of Minister of FinanceNo.423/KMK.06/2002 states that a company must switch auditor afterfive years of consecutive assignment. This is mandatory. The questionrises when a company voluntarily switches its auditor. Why does thishappen?One of the reasons is that management does not satisfy withauditor opinion, except for unqualified opinion. New management teamwould directly or indirectly encourage auditor switch to align accountingand reporting policies. Moreover an expanding company expects positivereaction when it does auditor switch. Profitability is also one reason fora company to switch auditor, for example, when a company earns moreprofit it tends to hire more credible auditor. On the other hand, when thecompany faces a financial distress, it probably would switch auditor aswell.

  12. Jurisdictional Competition Between Private and Public Sector Auditors

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim

    2012-01-01

    This paper explores the apparent paradox that while public sector auditors have become more powerful by claiming performance auditing expertise and linking this to New Public Management reforms, the same reforms have provided an opening for competition between private and public sector auditors....... In Denmark, the competitive relation has led to a jurisdictional dispute between public and private sector auditors in which the former have developed a special qualification for public sector auditors. The paper analyses the development of this qualification using Abbott's (1988) theory of the system...... of professions, thus focusing on how the involved groups have attempted to build networks of support for their competing jurisdictional claims of expertise. The case contributes to knowledge about the potential for development of a distinct public sector auditor identity. The case suggests that to develop...

  13. 29 CFR 99.305 - Auditor selection.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Auditor selection. 99.305 Section 99.305 Labor Office of the... Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the... reviews, and price. (b) Restriction on auditor preparing indirect cost proposals. An auditor who prepares...

  14. 7 CFR 3052.305 - Auditor selection.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Auditor selection. 3052.305 Section 3052.305....305 Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the... control reviews, and price. (b) Restriction on auditor preparing indirect cost proposals. An auditor who...

  15. El Aseguramiento de los Informes de Sostenibilidad: Diferencias Sustanciales con la Auditoría de Cuentas (Sustainability Reports Assurance: Substantial Differences with Financial Auditing

    Directory of Open Access Journals (Sweden)

    Amaia Zubiaurre

    2015-12-01

    Full Text Available Besides the growing interest of companies to communicate their commitment to sustainability, assurance of the information disclosed has increased, due to the interest of the stakeholders to know their reliability. Initially, we will explain the concept and benefits of sustainability reporting assurance. Subsequently, we will focus on the differences between the financial audit and sustainability reports assurance and the description of the main international report assurance statements. Finally, we will explain the main criticisms of assurance and some proposals for improvement. Junto al creciente interés de las empresas por comunicar su compromiso con la sostenibilidad, ha aumentado el aseguramiento de la información revelada, debido al interés de los grupos de interés por conocer su fiabilidad. Inicialmente, explicaremos el concepto y las ventajas del aseguramiento de los informes de sostenibilidad. Posteriormente, nos centraremos en las diferencias existentes entre la auditoría de cuentas y el aseguramiento de memorias de sostenibilidad y en la descripción de los principales estándares internacionales en materia de aseguramiento. Finalmente, expondremos las principales críticas al aseguramiento y algunas propuestas de mejora. DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2690158

  16. Informações sobre causas externas em internações hospitalares: conhecimento e opiniões de médicos auditores após uma intervenção - doi: 10.4025/actascihealthsci.v34i1.8923 Information about external causes in hospitalization records: medical auditors knowledge and opinions after an intervention - doi: 10.4025/actascihealthsci.v34i1.8923

    Directory of Open Access Journals (Sweden)

    Marcela Maria Birolim

    2011-12-01

    Full Text Available Objetivou-se avaliar o conhecimento de médicos auditores, participantes ou não de uma intervenção aplicada em Londrina, Estado do Paraná, para melhorar a codificação do diagnóstico principal e secundário de causas externas de internação, e identificar fatores que em sua opinião interferem na qualidade destas informações. Foi realizado um estudo transversal exploratório mediante aplicação de questionários. Foram pesquisados 11 auditores: seis de Londrina (75%, onde ocorreu a intervenção, e cinco de Maringá, Estado do Paraná, (100%, para fins de comparação. Apesar da intervenção, observaram-se erros ou ausência de resposta para os códigos referentes ao diagnóstico principal e secundário (100% em Londrina e 80% em Maringá. Os principais fatores associados à qualidade da informação mencionados foram: preenchimento correto da Autorização de Internação Hospitalar (6 casos, treinamento dos profissionais para correta geração de dados do Sistema de Informações Hospitalares (5 casos, simplificação da décima revisão da Classificação Internacional de Doenças (CID-10 (4 casos e disponibilidade de tempo para consultar a CID-10 (4 casos. A intervenção não foi suficiente para alterar o conhecimento de médicos auditores em relação à informação sobre causas externas. Outras medidas são necessárias para garantir maior especificidade dos registros e codificação apropriada.A questionnaire-based exploratory cross-sectional study was undertaken to evaluate knowledge of medical auditors who had or had not participated in a medical intervention Londrina. The procedure’s aim was to improve primary and secondary diagnosis’ codification of external causes of hospitalization and to identify factors that, in their opinion, influenced the quality of such information. Questionnaires filled by eleven doctors, six in Londrina, Paraná State, (75% where the intervention took place, and five in Maringá, Paran

  17. ARGUMENTS ON USING COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT AND BUSINESS INTELLIGENCE TO IMPROVE THE WORK OF THE FINANCIAL AUDITOR

    Directory of Open Access Journals (Sweden)

    Ciprian-Costel, MUNTEANU

    2014-11-01

    Full Text Available In the 21st century, one of the most efficient ways to achieve an independent audit and quality opinion is by using information from the organization database, mainly documents in electronic format. With the help of Computer-Assisted Audit Techniques (CAAT, the financial auditor analyzes part or even all the data about a company in reference to other information within or outside the entity. The main purpose of this paper is to show the benefits of evolving from traditional audit techniques and tools to modern and , why not, visionary CAAT, which are supported by business intelligence systems. Given the opportunity to perform their work in IT environments, the auditors would start using the tools of business intelligence, a key factor which contributes to making successful business decisions . CAAT enable auditors to test large amount of data quickly and accurately and therefore increase the confidence they have in their opinion.

  18. Auditor tenure and auditor change: does mandatory auditor rotation improve audit quality?

    OpenAIRE

    M. Cameran; A. Prencipe; M. Trombetta

    2009-01-01

    We test the effects of auditor tenure and auditor change on audit quality in a unique mandatory audit firm rotation environment, where the rotation rule has been effective for more than 20 years. We first study the effect of audit tenure on audit quality. Our results show that audit quality—measured in terms of earnings management—tends to improve rather than worsen over time. We also examine the effects of voluntary auditor change vs. those resulting from mandatory auditor changes. Our resul...

  19. The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

    Directory of Open Access Journals (Sweden)

    Yeni Kuntari

    2017-09-01

    Full Text Available This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

  20. Reflection on observation: A qualitative study using practice development methods to explore the experience of being a hand hygiene auditor in Australia.

    Science.gov (United States)

    Jain, Susan; Edgar, Denise; Bothe, Janine; Newman, Helen; Wilson, Annmaree; Bint, Beth; Brown, Megan; Alexander, Suzanne; Harris, Joanna

    2015-12-01

    Within the Australian public health care system, an observation model is used to assess hand hygiene practice in health care workers, culminating in a publicly available healthcare service performance indicator. The intent of this study was for the results to inform the development of a strategy to support individual auditors and local sustainability of the hand hygiene auditing program. This qualitative study used a values clarification tool to gain an understanding of the experiences of hand hygiene auditors. The methodology involved qualitative interpretation of focus group discussions to identify the enablers and barriers to successful performance of the auditors' role. Twenty-five participants identified congruous themes of the need for peer and managerial support, improved communication and feedback, and consideration for succession planning. There was consistency in the participants' most frequently identified significant barriers in undertaking the role. Hand hygiene auditors take pride in their role and work toward the goal of reducing health care-associated infections by having a part to play in improving hand hygiene practices of all staff members. Important themes, barriers, and enablers were identified in this study. This research will be of interest nationally and globally, considering the dearth of published information on the experience of hand hygiene auditors. This study provides evidence of the need to support individual hand hygiene auditors. Crown Copyright © 2015. Published by Elsevier Inc. All rights reserved.

  1. 37 CFR 201.29 - Access to, and confidentiality of, Statements of Account, Verification Auditor's Reports, and...

    Science.gov (United States)

    2010-07-01

    ... confidentiality of, Statements of Account, Verification Auditor's Reports, and other verification information... GENERAL PROVISIONS § 201.29 Access to, and confidentiality of, Statements of Account, Verification Auditor... Account, including the Primary Auditor's Reports, filed under 17 U.S.C. 1003(c) and access to a Verifying...

  2. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

    Purpose: The purpose of this paper is to analyse auditors’ experience with corporate psychopaths in their client management. Design/methodology/approach: The research was conducted as a survey among Danish state-authorized auditors, to which 179 auditors responded, representing 9% of the total...... population. Findings: Of the participating auditors, 69% had experienced corporate psychopaths in their client management and 70% of these had experienced more than one case. In addition, 43% of the auditors who had experienced psychopathic managers reported that they had committed fraud. The vast majority...... of cases were detected in the execution and completion phases of the audit and resulted in increased professional scepticism, the use of more experienced auditors and the requirement for more and better audit evidence. Research limitations/implications: The findings confirm that corporate psychopaths...

  3. PENGARUH PENGALAMAN AUDIT TERHADAP PENINGKATAN KEAHLIAN AUDITOR

    OpenAIRE

    AMIR, YUNITA

    2014-01-01

    2014 Pengaruh Pengalaman Audit terhadap Peningkatan Keahlian Auditor Effect of Audit Experience to Increase The Expertise of Auditor Yunita Amir Mediaty Kartini Penelitian ini bertujuan untuk mengukur pengaruh pengalaman audit terhadap peningkatan keahlian auditor. Penelitian ini dilakukan dengan pengisian kuesioner oleh auditor di Makassar. Variabel independen dari penelitian ini adalah lamanya masa kerja dan banya...

  4. 7 CFR 1773.31 - Auditor's report.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Auditor's report. 1773.31 Section 1773.31 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Reporting Requirements § 1773.31 Auditor's report. The CPA... the auditor's report. The auditor's report should also state that the report on compliance and on...

  5. Auditor Tenure and Stock Price Volatility: TheModerating Role of Auditor Industry Specialization

    Directory of Open Access Journals (Sweden)

    Mehran Jorjani

    2018-04-01

    Full Text Available Purpose The present study aims to investigate the relationship between auditor tenure and stock return volatility and to study the moderating effect of auditor’s industry specialization on this relationship in the firms listed on the Tehran Stock Exchange (TSE. Design/methodology/approach A sample of 95 companies listed on the Tehran Stock Exchange during the period 2011 to 2015 was selected and two hypotheses were formulated and analyzed using multivariate regression and econometric models. Findings The results of the study indicate that with the increase of auditor tenure, the volatility of stock returns is reduced. However, the results showed that the use of auditors specializing in the client's industry does not affect the relationship between the length of auditor tenure and the volatility of stock returns. Originality/value The findings of current study not only extend the extant theoretical literature concerning the stock price volatility in developing countries including emerging capital market of Iran, but also help investors, capital market and audit profession regulators to make informed decisions.

  6. Contabilidade criativa e responsabilidade dos auditores

    Directory of Open Access Journals (Sweden)

    Ariovaldo dos Santos

    2003-08-01

    Full Text Available Nos contextos nacional e internacional da profissão contábil, o auditor tem exercido um papel fundamental. A atividade profissional do auditor independente tem ajudado a impulsionar o desenvolvimento dos mercados, além de contribuir para o estabelecimento da ordem socioeconômica mundial. Na visão dos usuários externos da informação contábil, e dos próprios clientes, a atuação do auditor é sinônimo de confiança e credibilidade. Nos últimos meses, a onda de escândalos contábeis, com grandes empresas de auditoria envolvidas, e até sentenciadas (no caso Enron, a Andersen foi considerada culpada, por um Júri de Houston - Texas, pela destruição de documentos, marcou a atividade profissional dos auditores e parece ter mudado a visão de responsabilidade desses profissionais sobre esses fatos. No presente artigo são estudados e apresentados alguns conceitos fundamentais relacionados com o fenômeno da contabilidade criativa, assim como os fatores que induzem sua utilização, dentre os quais pode-se destacar: valores éticos, morais e vácuos ou flexibilidade normativa. Tais fatores acabam por funcionar como catalisadores da engenharia contábil no desenho das demonstrações contábeis e passam a atender os interesses de quem as elabora em vez de buscar a imagem fidedigna do patrimônio.In the national and international contexts of professional accounting, the auditor has played a fundamental role. The professional activity of the independent auditor has both helped to encourage market development and contributed to the establishment of a global socio-economic order.From the point of view of the external users of accounting information and the clients themselves, the professional activity of the auditor is a synonym of trust and credibility. In the last few months, the wave of financial scandals involving large auditing companies, some of which were even convicted for their demonstrated - direct and indirect - intervention in

  7. Informational analysis involving application of complex information system

    Science.gov (United States)

    Ciupak, Clébia; Vanti, Adolfo Alberto; Balloni, Antonio José; Espin, Rafael

    The aim of the present research is performing an informal analysis for internal audit involving the application of complex information system based on fuzzy logic. The same has been applied in internal audit involving the integration of the accounting field into the information systems field. The technological advancements can provide improvements to the work performed by the internal audit. Thus we aim to find, in the complex information systems, priorities for the work of internal audit of a high importance Private Institution of Higher Education. The applied method is quali-quantitative, as from the definition of strategic linguistic variables it was possible to transform them into quantitative with the matrix intersection. By means of a case study, where data were collected via interview with the Administrative Pro-Rector, who takes part at the elaboration of the strategic planning of the institution, it was possible to infer analysis concerning points which must be prioritized at the internal audit work. We emphasize that the priorities were identified when processed in a system (of academic use). From the study we can conclude that, starting from these information systems, audit can identify priorities on its work program. Along with plans and strategic objectives of the enterprise, the internal auditor can define operational procedures to work in favor of the attainment of the objectives of the organization.

  8. AUDIT EXPECTATION GAP: AUDITORS IN UNENDING ROLE ...

    African Journals Online (AJOL)

    GRACE

    Key Words: Expectation gap, Auditors, Shareholders, Self-regulation, Audit ... of auditing has changed from fraud detection to ‗verification of financial .... According to the role theory, the role of the auditors can be viewed in terms of the.

  9. “Kamuflase” dalam Praktik Rotasi Auditor

    Directory of Open Access Journals (Sweden)

    Gugus Irianto

    2014-12-01

    Full Text Available This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients. On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.

  10. PENGARUH PENGALAMAN DAN PELATIHAN AUDITOR TERHADAP AUDIT RISK DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MEDIASI PADA BPKP PERWAKILAN SULAWESI BARAT

    OpenAIRE

    FIRDHAUS MAKURAGA, HIRAZ GHIBRAN

    2017-01-01

    2017 Pengaruh Pengalaman dan Pelatihan Auditor terhadap Audit Risk dengan Profesionalisme Auditor sebagai Variabel Mediasi pada BPKP Perwakilan Sulawesi Barat The Effects of Experience, and Auditor???s Training on Audit Risk with Auditor???s Professionalism as Interveing Variable On BPKP Representative of West Sulawesi Hiraz Ghibran Firdhaus Makuraga Nirwana Kartini Penelitian ini bertujuan untuk meneliti pengaruh langsung dari varia...

  11. Audit Quality of Government Auditor

    Directory of Open Access Journals (Sweden)

    Agus Setiawaty

    2013-12-01

    Full Text Available This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.

  12. 38 CFR 41.305 - Auditor selection.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Auditor selection. 41.305... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.305 Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the procurement standards...

  13. FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION

    Directory of Open Access Journals (Sweden)

    Hasnah Haron

    2009-01-01

    Full Text Available The main purpose of our study is to provide evidence the practically consideration of auditor judgement on going concern opinion. By using quasi experimental, we found strong evidence that auditors' judgement is affected by financial indicators, evidence, and disclosure. We have another finding that consensus among auditors' judgement and the interaction effects between the three independent variables is significant.

  14. Sampling a guide for internal auditors

    CERN Document Server

    Apostolou, Barbara

    2004-01-01

    While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive. To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool. It can help you evaluate the customer's assertions, as well as reach audit conclusions and provide reasonable assurance to your organization. This handbook will help you understand sampling. It also serves as a guide for auditors and students preparing for certification. Topics include: An overview of sampling. Statistical and nonstatistical sampling issues. Sampling selection methods and risks. The pros and cons of popular sampling plans.

  15. [A functional analysis of healthcare auditors' skills in Venezuela, 2008].

    Science.gov (United States)

    Chirinos-Muñoz, Mónica S

    2010-10-01

    Using functional analysis for identifying the basic, working, specific and generic skills and values which a health service auditor must have. Implementing the functional analysis technique with 10 experts, identifying specific, basic, generic skills and values by means of deductive logic. A functional map was obtained which started by establishing a key purpose based on improving healthcare and service quality from which three key functions emerged. The main functions and skills' units were then broken down into the competitive elements defining what a health service auditor is able to do. This functional map (following functional analysis methodology) shows in detail the simple and complex tasks which a healthcare auditor should apply in the workplace, adopting a forward management approach for improving healthcare and health service quality. This methodology, expressing logical-deductive awareness raising, provides expert consensual information validating each element regarding overall skills.

  16. Data Auditor: Analyzing Data Quality Using Pattern Tableaux

    Science.gov (United States)

    Srivastava, Divesh

    Monitoring databases maintain configuration and measurement tables about computer systems, such as networks and computing clusters, and serve important business functions, such as troubleshooting customer problems, analyzing equipment failures, planning system upgrades, etc. These databases are prone to many data quality issues: configuration tables may be incorrect due to data entry errors, while measurement tables may be affected by incorrect, missing, duplicate and delayed polls. We describe Data Auditor, a tool for analyzing data quality and exploring data semantics of monitoring databases. Given a user-supplied constraint, such as a boolean predicate expected to be satisfied by every tuple, a functional dependency, or an inclusion dependency, Data Auditor computes "pattern tableaux", which are concise summaries of subsets of the data that satisfy or fail the constraint. We discuss the architecture of Data Auditor, including the supported types of constraints and the tableau generation mechanism. We also show the utility of our approach on an operational network monitoring database.

  17. Data Systems vs. Information Systems

    OpenAIRE

    Amatayakul, Margret K.

    1982-01-01

    This paper examines the current status of “hospital information systems” with respect to the distinction between data systems and information systems. It is proposed that the systems currently existing are incomplete data dystems resulting in ineffective information systems.

  18. Handbook for TEAC Auditors, 2011

    Science.gov (United States)

    Teacher Education Accreditation Council, 2011

    2011-01-01

    This handbook is primarily for the Teacher Education Accreditation Council (TEAC) auditor. It is intended to help in preparing for audits of "Inquiry Briefs" and "Inquiry Brief Proposals" and to contribute to the writing of the audit report. This handbook contains a full description of the audit process, the responsibilities of…

  19. Selecting and Evaluating an Auditor

    Science.gov (United States)

    Ostrom, John S.

    2006-01-01

    The relationship that a college or university develops with its external auditor can make a substantial contribution to the fiscal management of the institution. Since the last edition of this book more than a dozen years ago, changing standards, a shrinking industry, and tougher government regulation have drastically altered the nature of…

  20. COURT OF AUDITORS – THE ASSESSMENT OF INTERNAL CONTROL SYSTEM IN THE PUBLIC SECTOR IN ROMANIA. CASE STUDY BIHOR COUNTY

    Directory of Open Access Journals (Sweden)

    Gherai Dana Simona

    2012-07-01

    Full Text Available Since resources in the public sector generally represent public money and their use in the public interest generally requires special care, the significance of safeguarding resources in the public sector needs to be underlined. The public romanian sector is characterized by an descendant trend of public resources, limitation of expenses and new risks horizons, this is way the ability to anticipate threats or opportunities is the most important objective of internal control sistem. The internal control is a dynamic process which continuously adjusts to the changes faced by an entity, with the direct involvement of the management and staff at all levels of the organization, to identify and address risks and to resonably ensure that the entities' mission and the general objectives have been fulfilled. Regardless of the nature or the size of entities, the efforts given by the application of internal control are much related to the implementation of good practices, monitoring, evaluation, adaptation and updating of their implementation. Which is the level and the current state of the system of internal control in the Romanian system? Do we understand and respect the notion of Public Internal Financial Control? To all these questions we try to answer in this paper, primarily through the presentation of general principles and objectives of the internal control and analysis of the report to the Bihor Board of Auditors for the year 2010. As a result of the study, a number of flaws and errors revealed, both of organization and coordination, in order to be able tooffer some measures of solving the developed.

  1. Theory and practice of auditor procedures for opening balances during initial audit engagement

    Directory of Open Access Journals (Sweden)

    V.P. Bondar

    2016-06-01

    Full Text Available Increased international capital flows requires the adaptation of the corporative relationships mechanisms in domestic entities to the international financial disclosure practices for increase of their investment attractiveness. The professional audit development, increases transparency and fair disclosure of complete and accurate information about the company helps make it. The study proved the importance of predecessor auditor’s working papers for detection of misstatements in opening balances and assessment of the client’s accounting and internal control systems. Consequently a program of opening balances inspecting and other working papers forms have been elaborate for the audit process documentary providing. This provides optimization of the audit resources for obtaining audit evidence and monitoring the quality control in completed audit engagement. Review of the working papers of the predecessor auditor should be used for understanding the managerial staff attitude to making adjustments in terms of financial reporting on the results of its audits. It helps to avoid threats to the auditor independence, reduce the risk of not detecting material misstatement and allow the auditor to determine its confidence in opening balances.

  2. Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas oleh Auditor pada Kap di Surabaya

    OpenAIRE

    DESIANA,

    2012-01-01

    Audit of financial statements is necessary for the company to serve as the basis for decision making. The financial statements can be reliabel and relevant information in making decisions, having been audited by external auditors. In this case the auditor's duty to determine the materiality level judgement client's financial statements. Judgement of a bad audit can lead to the risk af audit in determination of materiality level judgement. Materiality level judgement of auditor's can be influe...

  3. KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    Ceacilia Srimindarti

    2015-12-01

    Full Text Available This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.

  4. Metodología para Auditorías de Ciberseguridad

    OpenAIRE

    Mejías Macías, Jaime

    2016-01-01

    Creación de una metodología para auditar la ciberseguridad en una entidad u organización. La metodología se centra en: -Plataformas y redes de comunicación que albergan los sistemas que pueden ser objeto de ciberataques.-Generación del Informe final de auditoría con su risk assesment. –Seguimiento de las recomendaciones emitidas por auditoría anteriormente. Para la ayuda el auditor a la hora de generar el informe, se ha realizado una interfaz que automatiza la creación de éste. Este TFG ha de...

  5. Current materiality guidance for auditors

    OpenAIRE

    McKee, Thomas E.; Eilifsen, Aasmund

    2000-01-01

    Auditors have to make materiality judgments on every audit. This is a difficult process, as both quantitative and qualitative factors have to be evaluated. Additionally, there is no formal guidance for how to implement the materiality concepts discussed in the auditing standards. Although they are sometimes difficult to make, good materiality judgments are crucial for the conduct of a successful audit as poor judgments can result in an audit that is ineffective and/or inefficient. This report...

  6. Aeronautical Information System -

    Data.gov (United States)

    Department of Transportation — The Aeronautical Information System (AIS) is a leased weather automated system that provides a means of collecting and distributing aeronautical weather information...

  7. Auditor Independence: Beyond the Dilemma of Combining Auditing and Advisory Activities for the Development of Quality Assurance Systems in Agriculture

    Science.gov (United States)

    Maxime, Francoise; Maze, Armelle

    2006-01-01

    This article aims to study the design and the organization of auditing systems to develop environmental or quality assurance schemes at the farm level and the role that extension services could play in these processes. It starts by discussing the issue of combining auditing and advisory activities and developing auditing competences. Empirical…

  8. The Financial Reporting Environment: the role of the media, regulators and auditors

    NARCIS (Netherlands)

    M. Koning (Miriam)

    2014-01-01

    markdownabstract__Abstract__ Financial reporting is the process of disclosing financial information about a company to external users. This dissertation investigates three different parties involved in the environment of financial reporting: the media, regulators and auditors. The media, or

  9. Does Auditor Tenure Reduce Audit Quality?

    Directory of Open Access Journals (Sweden)

    - Junaidi

    2012-09-01

    Full Text Available Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.

  10. Information Systems Security Audit

    OpenAIRE

    Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu

    2007-01-01

    The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.

  11. Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

    Directory of Open Access Journals (Sweden)

    Atika Sukma Winata

    2017-03-01

    Full Text Available This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

  12. Designing information systems

    CERN Document Server

    Blethyn, Stanley G

    2014-01-01

    Designing Information Systems focuses on the processes, methodologies, and approaches involved in designing information systems. The book first describes systems, management and control, and how to design information systems. Discussions focus on documents produced from the functional construction function, users, operators, analysts, programmers and others, process management and control, levels of management, open systems, design of management information systems, and business system description, partitioning, and leveling. The text then takes a look at functional specification and functiona

  13. The Role of Information Technology as Moderating Variable and Internal Control Effectiveness as intervening in the Relationship between Human Resource Competency and Internal Auditor Service Quality on of Report

    OpenAIRE

    Haliah, Hamid,Irdam

    2015-01-01

    in general, this research is intended to investigate factors that effect quality of report of local government in west Sulawesi province, Indonesia. Human resource competence and quality of services of internal auditor have indirect effect through the effectiveness of internal control to the quality of the report. These results indicate that the effectiveness of internal control serves as an intervening variable on the relationship of competence of human resources and internal auditor service...

  14. Dynamics of Information Systems

    CERN Document Server

    Hirsch, Michael J; Murphey, Robert

    2010-01-01

    Our understanding of information and information dynamics has outgrown classical information theory. This book presents the research explaining the importance of information in the evolution of a distributed or networked system. It presents techniques for measuring the value or significance of information within the context of a system

  15. Financial structure signalling to auditors` pricing

    Directory of Open Access Journals (Sweden)

    Etumudon Ndidi ASIEN

    2017-05-01

    Full Text Available This paper empirically examines capital structure signalling to auditors. Financial structure has adverse selection that can negatively affect auditors’ perception of firm value or risk, which can lead the auditor to charge high price. We expect firms’ financial structure to positively relate with auditors’ pricing. Using panel data analysis methodology to analyse data of 311 firm-year observations of non-finance firms covering the period 2012-2015, pooled OLS regression results suggest that financial structure is positively related to auditors’ price. We find that equity, but not debt, is significantly related to auditors’ price. These results hold after controlling for auditor type. The positive relations suggest lower perceptions of firm value (hence high risk by auditors, thereby making firms to pay higher auditors’ price. This suggests that auditors penalise equity financed firms more than debt financed firms, probably because auditors interpret equity financing as firms’ inability to raise debt. Based on the findings, we recommend that auditors should monitor the capital structure of their clients to guide them in pricing their services. We also recommend that corporate finance managers should rebalance their firms’ capital structure cognisant of the fact that it signals to auditors.

  16. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

    actually exist and are a phenomenon worthy of research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and human resource management. Practical implications: As auditors are likely to come across corporate psychopaths from time to time...... in their careers, awareness of this type of risk needs to be increased and better integrated into the risk assessment in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in fraud theory. Originality/value: This is the first research to address...

  17. Aeronautical Information System Replacement -

    Data.gov (United States)

    Department of Transportation — Aeronautical Information System Replacement is a web-enabled, automation means for the collection and distribution of Service B messages, weather information, flight...

  18. Secure DBMS Auditor

    Science.gov (United States)

    1990-07-01

    a be (AUIT ALL) kzldal accas audited , ( AUDIT CHANGES) any changes but no read access andoad, ( AUDIT NONE) or not auditig. Securit au&i monitors the...prcessinglofea queery, (4)n ituio deteapctintecnologyurmay beic an ritultiora ftureseach andlitl (5) the audit system should be examined, in detail, c...10 4 Guidance on Auditing ......................................... 13 4.1 Guidance from the TCSEC Audit Guide . ..................... 13 4.2 The

  19. Geographical information systems

    DEFF Research Database (Denmark)

    Möller, Bernd

    2004-01-01

    The chapter gives an introduction to Geographical Information Systems (GIS) with particular focus on their application within environmental management.......The chapter gives an introduction to Geographical Information Systems (GIS) with particular focus on their application within environmental management....

  20. Airports Geographic Information System -

    Data.gov (United States)

    Department of Transportation — The Airports Geographic Information System maintains the airport and aeronautical data required to meet the demands of the Next Generation National Airspace System....

  1. Lofar information system design

    NARCIS (Netherlands)

    Valentijn, E.; Belikov, A. N.

    2009-01-01

    The Lofar Information System is a solution for Lofar Long Term Archive that is capable to store and handle PBs of raw and processed data. The newly created information system is based on Astro-WISE - the information system for wide field astronomy. We review an adaptation of Astro-WISE for the new

  2. KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH

    OpenAIRE

    Nugraheni, Peni

    2017-01-01

    Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditor’s annual report...

  3. Auditoría externa: responsabilidades cuando se trabaja con otros profesionales

    Directory of Open Access Journals (Sweden)

    Padin, María Belén

    2008-11-01

    Full Text Available Cuando un Contador Público es contratado como auditor externo se compromete a emitir un informe en el cual expresará su opinión sobre los estados contables del ente (puede suceder que el auditor finalmente deba abstenerse de opinar, pero esta es una excepción, ya que lo normal es que cuando se requieren los servicios de un auditor se espera que emita un informe. Al aceptar ser designado como auditor externo, el contador público acepta también las responsabilidades que recaen sobre él. Que son inherentes a su desempeño profesional y que están regidas por las normas profesionales dentro de las cuales debe encuadrar su actividad. A lo largo de este trabajo, se estudiará qué responsabilidades recaen sobre el auditor cuando actúa en colaboración con otros profesionales. Los casos específicos que se estudiarán son: 1 responsabilidad por la utilización del trabajo de otro auditor; 2 consideración del trabajo de auditoria interna; y 3 utilización del trabajo de un experto. Para ello se mencionarán las normas internacionales de auditoria (NIA que tratan cada tema en específico, y alguna norma en particular que exista de otro organismo al respecto.

  4. Natural Information Processing Systems

    OpenAIRE

    John Sweller; Susan Sweller

    2006-01-01

    Natural information processing systems such as biological evolution and human cognition organize information used to govern the activities of natural entities. When dealing with biologically secondary information, these systems can be specified by five common principles that we propose underlie natural information processing systems. The principles equate: (1) human long-term memory with a genome; (2) learning from other humans with biological reproduction; (3) problem solving through random ...

  5. Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas

    Directory of Open Access Journals (Sweden)

    Akie Rusaktiva Rustam

    2010-08-01

    Full Text Available This research is a case study of Public Accounting Firm management behavior assessment in operational practices and management behavior analysis especially for audit practices implementation of hierarchical review system. The failure of the auditor in implementing audit process is called reduced audit quality (RAQ. The research object is one of the local Public Accounting Firm in Malang which has not applied fair and appropriate organization structure and reward system yet. Public Accountant Firm is a full professional organization, but in fact, based on Public Accountant Firm practice and existence, especially in Malang, the organization structure, system and procedure as professionalism guarantee is informal organized, thus in developing and practicing, the element of management is organized based on board interest. Along with Hierarchical Review System implementation, auditor staff as an audit field worker would think this implementation as some form of suppression for them, mentally and financially. On Marx’s Class Theory perspective, hierarchical review system implementation showed different level of classes, higher and lower level. This different level of classes showed many problems and conflict of interest caused by unfair payment and job distribution. This problem can also cause Reduced Audit Quality (RAQ.

  6. International cooperative information systems

    International Nuclear Information System (INIS)

    1980-01-01

    Developing countries need mechanisms by which the information they generate themselves and development information from the rest of the world can be retrieved. The international cooperative information system is such a mechanism. Delegates to the Seminar on International Cooperative Information Systems were informed about various existing systems (INIS, AGRIS, INFOTERRA, TCDC/INRES, POPIN, DEVSIS, and INPADROC), some specialized information systems and services (CDS/ISIS and the Cassava Information Centre), and computer programs for information processing (INIS/AGRIS, CDS/ISIS, and MINISIS). The participants suggested some changes that should be made on both the national and the international levels to ensure that these systems meet the needs of developing countries more effectively. (LL)

  7. IAEA safeguards information system

    International Nuclear Information System (INIS)

    Nardi, J.

    1984-01-01

    The basic concepts, structure, and operation of the Agency Safeguards Information System is discussed with respect to its role in accomplishing the overall objectives of safeguards. The basis and purposes of the Agency's information system, the structure and flow of information within the Agency's system, the relationship of the components is the Agency system, the requirements of Member States in respect of their reporting to the Agency, and the relationship of accounting data vis-a-vis facility and inspection data are described

  8. Pengaruh Pengalaman dan Pelatihan Auditor terhadap Struktur Pengetahuan Tentang Kekeliruan Auditor

    OpenAIRE

    Sri Haryanti, Caecilia

    2013-01-01

    The purpose of this study was to analyze the influence of auditor experience on knowledge of the error that occurred and analyze training on knowledge about the error that occurred. The study sample comprised 60 auditors covering large auditors, smalla uditors and students who have taken courses auditing. Size of sample size was determined using the formula Slovin, sampling techniques using simple random sampling. Multiple regression analysis is used to examine the effect of experience and t...

  9. Community Information Systems.

    Science.gov (United States)

    Freeman, Andrew

    Information is provided on technological and social trends as background for a workshop designed to heighten the consciousness of workers in community information systems. Initially, the basic terminology is considered in its implications for an integrated perspective of community information systems, with particular attention given to the meaning…

  10. Mobile Student Information System

    Science.gov (United States)

    Asif, Muhammad; Krogstie, John

    2011-01-01

    Purpose: A mobile student information system (MSIS) based on mobile computing and context-aware application concepts can provide more user-centric information services to students. The purpose of this paper is to describe a system for providing relevant information to students on a mobile platform. Design/methodology/approach: The research…

  11. Information system metaphors

    NARCIS (Netherlands)

    Gazendam, H.W.M.

    1999-01-01

    Metaphors are useful because they are efficient: they transfer a complex of meaning in a few words. Information systems are social constructs. Therefore, metaphors seem to be especially useful for explaining the space of possible meaning complexes or designs of information systems. Three information

  12. Micro Information Systems

    DEFF Research Database (Denmark)

    Ulslev Pedersen, Rasmus; Kühn Pedersen, Mogens

    2014-01-01

    such as medical and manufacturing. These new sensor applications have implications for information systems (IS) and, the authors visualize this new class of information systems as fractals growing from an established class of systems; namely that of information systems (IS). The identified applications...... and implications are used as an empirical basis for creating a model for these small new information systems. Such sensor systems are called embedded systems in the technical sciences, and the authors want to couple it with general IS. They call the merger of these two important research areas (IS and embedded...... systems) for micro information systems (micro-IS). It is intended as a new research field within IS research. An initial framework model is established, which seeks to capture both the possibilities and constraints of this new paradigm, while looking simultaneously at the fundamental IS and ICT aspects...

  13. INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng

    Directory of Open Access Journals (Sweden)

    Surroh Zu'amah

    2012-03-01

    Full Text Available Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor. Populasi dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI perwakilan Provinsi Jawa Tengah yang berjumlah 135 orang, dengan proporsional random sampling. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa independensi dan kompetensi auditor mempunyai pe-ngaruh yang signifikan terhadap hasil opini auditor. Oleh karena itu, auditor disarankan untuk tetap konsisten dengan sikap independen dan kompetensinya sehingga hasil opini yang dikeluarkan dapat lebih maksimal. Abstract The purpose of this study was to determine the influence of empirical evidence of auditor independence and competence of partially and simultaneously to the auditor’s opinion. The population in this study were the auditors in the Republic of Indonesia Supreme Audit Board (BPK RI representative of Central Java province, amounting to 135 people with proportional random sampling Based on the results of this study can be concluded that the independence and competence of auditors have a significant influence on the auditor’s opinion. Therefore, auditors are advised to remain consistent with an independent attitude and competence so that the opinion is issued can get more leverage.Keywords: opinion auditor; auditor independence; auditor competence

  14. AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS

    Directory of Open Access Journals (Sweden)

    Dana Simona Dragos

    2010-12-01

    Full Text Available In the context of current global crisis, a series of questions regarding the professional accountants position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the confidence increase of those who found their decisions on an accounted financial situations basis. We also ask ourselves to what extent our society can sustain the development of a regulation based ethical behaviour and specific institutions, taking into account the existing pressures in crisis conditions. The increased number of financial scandals lead to a regression of confidence of the accounting information users, regarding the respect of ethical standards by the auditors, and there are real reasons of concern because of the increase of the non-ethical behaviours number of cases.

  15. THE ROLE OF ACCOUNTANTS AND AUDITORS IN FIGHTING ORGANISED CRIME

    Directory of Open Access Journals (Sweden)

    Ivana B. Petrevska

    2014-07-01

    Full Text Available Criminal activities and organised crime became the main generators of social and state instability in the recent years, much more that the wars. They generate significant illegal money and need to launder this money so that they can be integrated into the legitimate financial system. Economic and financial crimes that called white collar crimes, typically has diffuse costs to society and concentrated benefits for the perpetrators. The social expectations are that the auditors should play an effective role in reducing, if not eliminating, these crimes.New auditing standards require auditors to take a proactive approach to assessing whether management has in place appropriate systems and controls to manage the risk of fraud.This paper shed light on nature, impacts and types of economic and financial crimes, and then the role of auditing profession in fighting against them.

  16. Integrated inventory information system

    Digital Repository Service at National Institute of Oceanography (India)

    Sarupria, J.S.; Kunte, P.D.

    The nature of oceanographic data and the management of inventory level information are described in Integrated Inventory Information System (IIIS). It is shown how a ROSCOPO (report on observations/samples collected during oceanographic programme...

  17. Information extraction system

    Science.gov (United States)

    Lemmond, Tracy D; Hanley, William G; Guensche, Joseph Wendell; Perry, Nathan C; Nitao, John J; Kidwell, Paul Brandon; Boakye, Kofi Agyeman; Glaser, Ron E; Prenger, Ryan James

    2014-05-13

    An information extraction system and methods of operating the system are provided. In particular, an information extraction system for performing meta-extraction of named entities of people, organizations, and locations as well as relationships and events from text documents are described herein.

  18. Management Information Systems Research.

    Science.gov (United States)

    Research on management information systems is illusive in many respects. Part of the basic research problem in MIS stems from the absence of standard...decision making. But the transition from these results to the realization of ’satisfactory’ management information systems remains difficult indeed. The...paper discusses several aspects of research on management information systems and reviews a selection of efforts that appear significant for future progress. (Author)

  19. The Auditor's Going-Concern Opinion Decision

    OpenAIRE

    Tae G. Ryu; Chul-Young Roh

    2007-01-01

    In this study, we expand on several previous studies related to the materiality judgments and the auditor's propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor's materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five) audit firms. Binary logit regression is used to analyze 1,332 firms that were non-bankrupt but fina...

  20. Managing the move to the cloud – analyzing the risks and opportunities of cloud-based accounting information systems

    OpenAIRE

    Asatiani, Aleksandre; Penttinen, Esko

    2015-01-01

    The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a sma...

  1. Corporate Governance & Auditor Choice in Malaysia

    Directory of Open Access Journals (Sweden)

    Wan Nasrudin Wan Asma

    2017-01-01

    Full Text Available The aim of this paper is to investigate the determinants of firm’s auditor choice in Malaysia in respect of their corporate governance mechanisms. A logit regression model was developed to test the impact of firms’ internal corporate governance mechanism on auditor choice decisions made by public listed companies listed on main board of Bursa Malaysia from year 2006 to 2015. Five variables are used to proxy for firm’s internal corporate mechanism which are the ownership concentration, the duality of CEO and chairman of BOD, the size of audit committee, the size of BOD and the number of independent directors on the board. All auditors in Malaysia were classified into Big Four and non-Big Four, assuming Big Four auditors can provide higher quality audit services. The final result show that firms with less concentrated ownership, with larger size of audit committee, larger size of the BOD, with lower proportion of independent directors on the board, or in which CEO and BOD’s chairman are not the same person are more likely to hire a high-quality auditor. Hence, it suggests that when benefits from lowering capital raising costs are trivial, firms with good corporate governance mechanism are prone to choose a high-quality auditor.

  2. Information retrieval system

    Science.gov (United States)

    Berg, R. F.; Holcomb, J. E.; Kelroy, E. A.; Levine, D. A.; Mee, C., III

    1970-01-01

    Generalized information storage and retrieval system capable of generating and maintaining a file, gathering statistics, sorting output, and generating final reports for output is reviewed. File generation and file maintenance programs written for the system are general purpose routines.

  3. Integrated Reporting Information System -

    Data.gov (United States)

    Department of Transportation — The Integrated Reporting Information System (IRIS) is a flexible and scalable web-based system that supports post operational analysis and evaluation of the National...

  4. National Emission Information System

    International Nuclear Information System (INIS)

    Sajtakova, E.; Spisakova, K.

    2005-01-01

    In this presentation the Slovak National Emission Information System (NEIS) is presented. The NEIS represents hierarchical oriented modular system of acquisition, verification, saving and reporting of data about annual emissions and payments for pollution of atmosphere

  5. Archival Information Management System.

    Science.gov (United States)

    1995-02-01

    management system named Archival Information Management System (AIMS), designed to meet the audit trail requirement for studies completed under the...are to be archived to the extent that future reproducibility and interrogation of results will exist. This report presents a prototype information

  6. Evolution of information systems

    DEFF Research Database (Denmark)

    Kristensen, Jan

    2000-01-01

    This article offers a dynamic view of continuously changes in a specific informational system illustrated through a case study in a small network company. Central aspects of the evolutionary process will be identified and framed in relation to the informational system change. It will be argued th...

  7. Medical Information Management System

    Science.gov (United States)

    Alterescu, S.; Hipkins, K. R.; Friedman, C. A.

    1979-01-01

    On-line interactive information processing system easily and rapidly handles all aspects of data management related to patient care. General purpose system is flexible enough to be applied to other data management situations found in areas such as occupational safety data, judicial information, or personnel records.

  8. Management Information Systems

    OpenAIRE

    Furduescu Bogdan-Alexandru

    2017-01-01

    Technology is the science that studies processes, methods and operations run or applied onto raw materials, matters or data, in order to obtain a certain product. Information is the material signal able to launch a material reaction of a dynamic auto-tuning system for which the system is conditioned and finalized. Information Technology is the technology needed for handling (procuring, processing, storing converting and transmitting) information, in particular, with the use of computers [Long...

  9. Computer information systems framework

    International Nuclear Information System (INIS)

    Shahabuddin, S.

    1989-01-01

    Management information systems (MIS) is a commonly used term in computer profession. The new information technology has caused management to expect more from computer. The process of supplying information follows a well defined procedure. MIS should be capable for providing usable information to the various areas and levels of organization. MIS is different from data processing. MIS and business hierarchy provides a good framework for many organization which are using computers. (A.B.)

  10. ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    Fitriany Fitriany

    2011-12-01

    Full Text Available This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.

  11. The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments

    NARCIS (Netherlands)

    A.H. Gold-Nöteberg (Anna); J.E. Hunton (James); M.I. Gomaa (Mohamed)

    2006-01-01

    textabstractThe purpose of the current study is to assess the extent to which auditors’ judgments are affected by client expertise, client gender and auditor gender. Prior audit research suggests that auditors place more weight on evidence received from clients who possess higher, relative to

  12. Next generation information systems

    Energy Technology Data Exchange (ETDEWEB)

    Limback, Nathan P [Los Alamos National Laboratory; Medina, Melanie A [Los Alamos National Laboratory; Silva, Michelle E [Los Alamos National Laboratory

    2010-01-01

    The Information Systems Analysis and Development (ISAD) Team of the Safeguards Systems Group at Los Alamos National Laboratory (LANL) has been developing web based information and knowledge management systems for sixteen years. Our vision is to rapidly and cost effectively provide knowledge management solutions in the form of interactive information systems that help customers organize, archive, post and retrieve nonproliferation and safeguards knowledge and information vital to their success. The team has developed several comprehensive information systems that assist users in the betterment and growth of their organizations and programs. Through our information systems, users are able to streamline operations, increase productivity, and share and access information from diverse geographic locations. The ISAD team is also producing interactive visual models. Interactive visual models provide many benefits to customers beyond the scope of traditional full-scale modeling. We have the ability to simulate a vision that a customer may propose, without the time constraints of traditional engineering modeling tools. Our interactive visual models can be used to access specialized training areas, controlled areas, and highly radioactive areas, as well as review site-specific training for complex facilities, and asset management. Like the information systems that the ISAD team develops, these models can be shared and accessed from any location with access to the internet. The purpose of this paper is to elaborate on the capabilities of information systems and interactive visual models as well as consider the possibility of combining the two capabilities to provide the next generation of infonnation systems. The collection, processing, and integration of data in new ways can contribute to the security of the nation by providing indicators and information for timely action to decrease the traditional and new nuclear threats. Modeling and simulation tied to comprehensive

  13. Tourism information system

    OpenAIRE

    Ulevičius, Žygimantas

    2017-01-01

    The goal of this project is to create responsive design portal with the tools for its administration which lets users to access tourist relevant information. In order to achieve the goal certain tasks were formulated, few technical analysis were done and similar systems which already exist were reviewed. The result is creation of information system with administrative tools, which can be used by several user types which have rights to take adequate actions. The system has account control modu...

  14. De la Auditoría Contable a la Auditoría de las Comunicaciones

    OpenAIRE

    Cerezo, Claudia Rita

    2013-01-01

    A partir del examen del concepto de Auditoría y de su campo de actuación, se realizará un análisis de la práctica de auditoría contable, de sus herramientas y de sus procedimientos. Luego, se expondrán conceptos básicos de Auditoría de las Comunicaciones. A continuación, y basándose en autores del área de la Comunicación, se analizarán puntos en común y diferencias entre la Auditoría Contable y la Auditoría en Comunicaciones. Se analizará el impacto de la comunicación en los negocios. Se conc...

  15. Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor

    Directory of Open Access Journals (Sweden)

    Aprina Nugrahesthy Sulistya Hapsari

    2016-12-01

      Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.

  16. Independent Auditors Report on the Agreed-Upon Procedures for Reviewing the FY 2015 Civilian Payroll Withholding Data and Enrollment Information

    Science.gov (United States)

    2015-09-18

    Semiannual Headcount Report and payroll information from step 5.a. and the calculated headcount from step 5.b. Refer to the management official for an...and one difference of 2.48 percent in the VA Payroll Office. DFAS management did not explain the differences. Procedure 6. Calculate employer and...percent difference, and the VA Payroll Office had a 117.11-percent difference. DFAS management did not provide an explanation for these differences

  17. Health Information Systems.

    Science.gov (United States)

    Sirintrapun, S Joseph; Artz, David R

    2015-06-01

    This article provides surgical pathologists an overview of health information systems (HISs): what they are, what they do, and how such systems relate to the practice of surgical pathology. Much of this article is dedicated to the electronic medical record. Information, in how it is captured, transmitted, and conveyed, drives the effectiveness of such electronic medical record functionalities. So critical is information from pathology in integrated clinical care that surgical pathologists are becoming gatekeepers of not only tissue but also information. Better understanding of HISs can empower surgical pathologists to become stakeholders who have an impact on the future direction of quality integrated clinical care. Copyright © 2015 Elsevier Inc. All rights reserved.

  18. Car monitoring information systems

    Directory of Open Access Journals (Sweden)

    Alica KALAŠOVÁ

    2008-01-01

    Full Text Available The objective of this contribution is to characterize alternatives of information systems used for managing, processing and evaluation of information related to company vehicles. Especially we focus on logging, transferring and processing of on-road vehicle movement information in inland and international transportation. This segment of company information system has to monitor the car movement – actively or passively – according to demand of the company and after the processing it has to evaluate and give the complex monitoring of a situation of all the company vehicles to the controller.

  19. Analisis Hubungan antara Profesionalisme Auditor dengan Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan

    Directory of Open Access Journals (Sweden)

    Reni Yendrawati

    2016-01-01

    Full Text Available This study sought to determine the relationship between the professionalism of auditors as independent variables with the dependent variable is the level of materiality considerations in the process of auditing the financial statements. Respondents are professionals working in the public accounting firm in the city of Yogyakarta, both as an intern, junior auditors, senior auditors, supervisors, managers and partners. With nonprobabilitas sampling method, this research seeks to collect information from respondents available at the time of the study to provide information needed in research. Questionnaires are used as a tool to measure the variables used in the study. The hypothesis was tested using kendall tau nonparametric statistical methods to determine whether there is a relationship between the level of professionalism of the auditor's consideration of materiality in the process of auditing the financial statements. From the tests carried out showed that the auditors professionalism variables associated significantly and positively associated with variable levels of materiality considerations in the process of auditing the financial statements are indicated by = 0.570. Each dimension of professionalism of auditors, namely: dedication, social obligations, self-reliance, confidence in the regulatory profession, relationships with colleagues is significantly and positively associated with variable levels of materiality considerations. That relationship suggests that the more an auditor that has a high dedication to the profession, have a high awareness that the audit profession is a profession that is trusted by the people, has the mental attitude of self-contained, have confidence in the quality of self and peers who are equally understand the work of auditing and having relations with other professions will be able to make extensive consideration materiality levels better.

  20. Auditoría de seguridad informática ISO 27001 para la empresa de alimentos Italimentos Cía. Ltda.

    OpenAIRE

    Cadme Ruiz, Christian Miguel; Duque Pozo, Diego Fabián

    2011-01-01

    En la empresa de Italimentos existe ciertas vulnerabilidades para acceder a cierta información, para ello se ha realizado una auditoria de seguridad informática basada en un estándar internacional ISO 27001, anexo A, el cual tiene como objetivo la confidencialidad, integridad e integridad de los datos. Para ello se realizaron ciertos capítulos que ayudaron a encontrar falencias en la seguridad de la información. Para lo cual, se describe a la empresa, producción, comercialización, emplea...

  1. Air System Information Management

    Science.gov (United States)

    Filman, Robert E.

    2004-01-01

    I flew to Washington last week, a trip rich in distributed information management. Buying tickets, at the gate, in flight, landing and at the baggage claim, myriad messages about my reservation, the weather, our flight plans, gates, bags and so forth flew among a variety of travel agency, airline and Federal Aviation Administration (FAA) computers and personnel. By and large, each kind of information ran on a particular application, often specialized to own data formats and communications network. I went to Washington to attend an FAA meeting on System-Wide Information Management (SWIM) for the National Airspace System (NAS) (http://www.nasarchitecture.faa.gov/Tutorials/NAS101.cfm). NAS (and its information infrastructure, SWIM) is an attempt to bring greater regularity, efficiency and uniformity to the collection of stovepipe applications now used to manage air traffic. Current systems hold information about flight plans, flight trajectories, weather, air turbulence, current and forecast weather, radar summaries, hazardous condition warnings, airport and airspace capacity constraints, temporary flight restrictions, and so forth. Information moving among these stovepipe systems is usually mediated by people (for example, air traffic controllers) or single-purpose applications. People, whose intelligence is critical for difficult tasks and unusual circumstances, are not as efficient as computers for tasks that can be automated. Better information sharing can lead to higher system capacity, more efficient utilization and safer operations. Better information sharing through greater automation is possible though not necessarily easy.

  2. HOPE information system review

    Science.gov (United States)

    Suzuki, Yoshiaki; Nishiyama, Kenji; Ono, Shuuji; Fukuda, Kouin

    1992-08-01

    An overview of the review conducted on H-2 Orbiting Plane (HOPE) is presented. A prototype model was constructed by inputting various technical information proposed by related laboratories. Especially operation flow which enables understanding of correlation between various analysis items, judgement criteria, technical data, and interfaces with others was constructed. Technical information data base and retrieval systems were studied. A Macintosh personal computer was selected for information shaping because of its excellent function, performance, operability, and software completeness.

  3. Health Information Systems

    International Development Research Centre (IDRC) Digital Library (Canada)

    the technology and expertise to process and share ... services. GEHS supports efforts that reach beyond healthcare institutions to capture evidence ... Health information systems are a foundation for quality care, and can increase accountability ...

  4. Energy Information Systems

    Science.gov (United States)

    Home > Building Energy Information Systems and Performance Monitoring (EIS-PM) Building Energy evaluate and improve performance monitoring tools for energy savings in commercial buildings. Within the and visualization capabilities to energy and facility managers. As an increasing number of

  5. Matter Tracking Information System -

    Data.gov (United States)

    Department of Transportation — The Matter Tracking Information System (MTIS) principle function is to streamline and integrate the workload and work activity generated or addressed by our 300 plus...

  6. Audit Information Management System

    Data.gov (United States)

    US Agency for International Development — USAID/OIG has initiated its new Audit Information Management System (AIMS) to track OIG's audit recommendations and USAID's management decisions. OIG's in-house...

  7. Enforcement Information System

    Data.gov (United States)

    Department of Transportation — EIS is an automated management information system that tracks the FAA’s enforcement actions on a nationwide basis. EIS is the FAA’s primary database for tracking...

  8. DISEASE MANAGEMENT INFORMATION SYSTEM

    OpenAIRE

    Bens Pardamean; Anindito; Anjela Djoeang; Nana Tobing

    2013-01-01

    The study designed an information system model for Disease Management (DisMan) that met the specifications and needs of a consumer electronics manufacturer. The diseases monitored by this study were diabetes, hypertension and tuberculosis. Data were collected through interviews with the companyâs human resources department and occupational health provider. As for the model, literature and online research were conducted to collect health standards and information system standards on existing D...

  9. La Influencia de las Explicaciones de la Dirección en la Evaluación de los Procedimientos Analíticos de Auditoría

    Directory of Open Access Journals (Sweden)

    Daniel Sánchez Toledano

    2009-06-01

    Full Text Available La aplicación de procedimientos analíticos está basada en la expectativa de que existan relaciones entre los datos contenidos en los estados contables, y proporcionan evidencia de auditoría sobre la validez, precisión e integridad de la información contable. Los auditores generan valores esperados y los comparan con los contenidos en los estados financieros. Cuando se producen discrepancias, el auditor debe generar hipótesis sobre las posibles causas, evaluarlas y elegir la más plausible. Los estándares de auditoría requieren que los auditores consulten a la dirección para encontrar explicaciones que justifiquen fluctuaciones inesperadas. Investigaciones empíricas anteriores revelan que las explicaciones de la dirección influyen en la generación de hipótesis y en los procedimientos analíticos. Este estudio experimental, basado en una fluctuación inesperada del margen bruto, es el primero alemán que investiga el efecto de las explicaciones de la dirección en las etapas de formación de hipótesis, búsqueda de información y juicios finales respecto a los procedimientos analíticos.The application of analytical procedures is based on the expectation that relationships exist among financial statements data on a continuous basis. The presence of these relationships provides audit evidence as to the completeness, accuracy and validity of the data produced by the accounting system. Auditors generate expected values and compare them with financial statements values. In case of discrepancies, the auditor has to generate hypotheses with regard to potential causes, evaluate these hypotheses and select the most plausible one.Auditing standards require that auditors routinely have to consult management for explanations of unexpected fluctuations. Prior empirical research revealed that management explanations influence hypotheses generation and lead to a biased analytical procedures process. This experimental study is based on a material

  10. Metodología de apoyo informático en la ejecución de auditoría gubernamental

    Directory of Open Access Journals (Sweden)

    Miguel Andrade López

    2016-12-01

    Abstract This paper proposes a methodologyfor the implementation of computer supports that are made in the various action of control in public sector entities within the scope of control of the Provincial Delegation of Cañar of General Comptroller. For development work, is considered the various agreements and regulations for the Comptroller General and Internal Control Standards issued in 200, based on the Framework of International COBIT 4.1 and ITIL. From the reference manual of Government Auditing issued by the Comptroller, define three phases: Planning, Implementation and Reporting, but the methodology proposed have 5-phase, different of traditional models of Audit, the proposal has ongoing communication of results, in order to lessen the impact of possible findings emerging nature, and proceed with immediate solutions during the time allotted for the control action. Based on the results of the tests of the proposed methodology, it has been verified that have been fulfilled objectively the task of auditing, supporting the improvement of public services supported in Information Technology and implementation of new applications benefit of citizens who use these services. This model aims deer be applied in the province of Cañar and be replicated at the national level in the different delegations considered provincial and Regional Offices of the Comptroller General

  11. The effect of government internal auditors moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study

    Directory of Open Access Journals (Sweden)

    Novita Puspasari

    2015-12-01

    Full Text Available This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.

  12. Propensity of Unqualified Audit Reports and Auditors' Independence ...

    African Journals Online (AJOL)

    First Lady

    2013-06-30

    Jun 30, 2013 ... Izedonmi, F.I.O. - Professor of Accounting, Department of Accounting,. Faculty of ... have an interest in the financial statements of a reporting entity. Auditor ..... Generally Accepted Accounting Principles on Auditor Partner.

  13. Management Information Systems

    Directory of Open Access Journals (Sweden)

    Furduescu Bogdan-Alexandru

    2017-12-01

    Full Text Available Technology is the science that studies processes, methods and operations run or applied onto raw materials, matters or data, in order to obtain a certain product. Information is the material signal able to launch a material reaction of a dynamic auto-tuning system for which the system is conditioned and finalized. Information Technology is the technology needed for handling (procuring, processing, storing converting and transmitting information, in particular, with the use of computers [Longley, D. & Shain, M. (1985, p. 164]. The importance of IT in the economic growth and development is widely known, taking into account the impact that technology can have on the success and survival, or the failure of the economic activity of enterprises/organizations, IT offering various management information systems (MIS, executive and feedback segments, which all have important and beneficial implications in management and control.

  14. Advanced fire information system

    CSIR Research Space (South Africa)

    Frost, PE

    2007-01-01

    Full Text Available The South African Advanced Fire Information System (AFIS) is the first near real-time satellite-based fire monitoring system in Africa. It was originally developed for, and funded by, the electrical power utility Eskom, to reduce the impact of wild...

  15. E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?

    Directory of Open Access Journals (Sweden)

    Jagdish PATHAK

    2010-01-01

    Full Text Available A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.

  16. Peranan Internal Auditor dalam Pendeteksian dan Pencegahan Kecurangan

    OpenAIRE

    SOEHARMORO

    2012-01-01

    The successful completion of the audit engagement is determined by the quality of the audit plan prepared by the auditor. This suggests that the lower the risk of corporate governance faced by auditors, the audit planning requires a long time and conversely, the higher the risk of corporate governance faced by auditors, the audit plan does not require a long time. Alternatively, effective corporate governance mechanisms or whether the client is not a risk to the auditor in considering when...

  17. Management information systems

    Energy Technology Data Exchange (ETDEWEB)

    Crump, K.

    1978-01-01

    An Australian university architect studying management information systems programs at academic institutions in the United States visited 26 universities and colleges and nine educational and professional associations, including extended visits at the University of Wisconsin and the National Center of Higher Education Management Systems. During these visits, he investigated university and college space utilization programs, gained operational and developmental experience at institutions with education philosophies similar to those in Australia, and examined trends in low cost student housing. This report of his observations focusses on management information systems projects throughout the academic community, resource accountability, energy conservation, facilities planning for the handicapped, student housing, and interdisciplinary approaches to education.

  18. Industrialized Information Systems Development

    DEFF Research Database (Denmark)

    Havn, Erling; Bansler, Jørgen P.

    1996-01-01

    The production of application software is rapidly being industrialized. Computer manufacturers and software houses produce a rapidly growing number of generic software applications and systems, and more and more user companies choose to build their computer-based information systems...... with such generic products, instead of custom made software. We discuss how the move away from traditional in-house development and the increasing use of generic software is likely to transform IS development in the near future. We conclude that these developments will make new demands on the information systems...

  19. Materials control and accountability auditor training

    International Nuclear Information System (INIS)

    Barham, M.A.

    1993-01-01

    As the Department of Energy (DOE) works to standardize the training for individuals performing materials control and accountability (MC and A) functions, the need for a definition of the appropriate training for MC and A auditors has become apparent. In order to meet the DOE requirement for individual training plans for all staff performing MC and A functions, the following set of guidelines was developed for consideration as applicable to MC and A auditors. The application of these guidelines to specific operating environments at individual DOE sites may require modification to some of the tables. The paper presents one method of developing individual training programs for an MC and A auditor or for an MC and A audit group based on the requirements for internal audits and assessments included in DOE Order 5633.3, Control and Accountability for Nuclear Materials

  20. JINR information retrieval system

    International Nuclear Information System (INIS)

    Arnaudov, D.D.; Govorun, N.N.

    1975-01-01

    The organization of the main files of the JINR Information Retrieval System is described. There are four main files in the System. They are as follows: MD file that consists of abstracts of documents; OMPOD file where the index records of documents are gathered; MZD file that consists of list heads, and OMD file- the file of descriptors. The last three files are considered in some detail. The System is realized in the COBOL language on the CDC computer

  1. Anesthesia information management systems

    OpenAIRE

    Feri Štivan; Janez Benedik; Tomaž Lužar

    2014-01-01

    Introduction: The use of anesthesia information management systems (AIMS) is on the increase. This is particularly true for academic anesthesia departments. The main reasons for slow adoption of these systems in the past are financial barriers associated with implementation of these systems and their not so traditionally obvious potential to improve patient care. In addition, a major obstacle to acceptance of this technology is the concern of users over the impact of the electronic anesthesia...

  2. 40 CFR 80.92 - Baseline auditor requirements.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Baseline auditor requirements. 80.92... (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Anti-Dumping § 80.92 Baseline auditor requirements. (a... determination methodology, resulting baseline fuel parameter, volume and emissions values verified by an auditor...

  3. Advanced radiology information system.

    Science.gov (United States)

    Kolovou, L; Vatousi, M; Lymperopoulos, D; Koukias, M

    2005-01-01

    The innovative features of an advanced Radiology Information System (RIS) are presented in this paper. The interoperability of RIS with the other Intra-hospital Information Systems that interacts with, dealing with the compatibility and open architecture issues, are accomplished by two novel mechanisms [1]. The first one is the particular message handling system that is applied for the exchange of information, according to the Health Level Seven (HL7) protocol's specifications and serves the transfer of medical and administrative data among the RIS applications and data store unit. The same mechanism allows the secure and HL7-compatible interactions with the Hospital Information System (HIS) too. The second one implements the translation of information between the formats that HL7 and Digital Imaging and Communication in Medicine (DICOM) protocols specify, providing the communication between RIS and Picture and Archive Communication System (PACS). The whole structure ensures the automation of the every-day procedures that the ;medical protocol' specifies and provides its services through a friendly and easy to manage graphical user interface.

  4. Materials management information systems.

    Science.gov (United States)

    1996-01-01

    The hospital materials management function--ensuring that goods and services get from a source to an end user--encompasses many areas of the hospital and can significantly affect hospital costs. Performing this function in a manner that will keep costs down and ensure adequate cash flow requires effective management of a large amount of information from a variety of sources. To effectively coordinate such information, most hospitals have implemented some form of materials management information system (MMIS). These systems can be used to automate or facilitate functions such as purchasing, accounting, inventory management, and patient supply charges. In this study, we evaluated seven MMISs from seven vendors, focusing on the functional capabilities of each system and the quality of the service and support provided by the vendor. This Evaluation is intended to (1) assist hospitals purchasing an MMIS by educating materials managers about the capabilities, benefits, and limitations of MMISs and (2) educate clinical engineers and information system managers about the scope of materials management within a healthcare facility. Because software products cannot be evaluated in the same manner as most devices typically included in Health Devices Evaluations, our standard Evaluation protocol was not applicable for this technology. Instead, we based our ratings on our observations (e.g., during site visits), interviews we conducted with current users of each system, and information provided by the vendor (e.g., in response to a request for information [RFI]). We divided the Evaluation into the following sections: Section 1. Responsibilities and Information Requirements of Materials Management: Provides an overview of typical materials management functions and describes the capabilities, benefits, and limitations of MMISs. Also includes the supplementary article, "Inventory Cost and Reimbursement Issues" and the glossary, "Materials Management Terminology." Section 2. The

  5. Information system INIS

    International Nuclear Information System (INIS)

    Kyncl, J.

    1979-01-01

    INIS is the abbreviation for the International Nuclear Information System operated by IAEA in cooperation with its member countries. The function of the INIS system whose aim is to provide the member countries with information on nuclear literature is based on the decentralized input data preparation, centralized checking and on the creation of a unified data base and on the decentralized output materials processing. Czechoslovakia is represented in INIS by the Nuclear Information Centre which has been taking active part in the building and development of INIS since its very beginning. It provides for the use of output INIS materials by users in Czechoslovakia, this by means of a computerized network. The Czechoslovak Nuclear Information Centre has since 1978 been using a teleprocessing terminal connected to the IAEA central processor by means of a telephone line, which allows direct access to the INIS data base. (Ha)

  6. Management Information System

    Science.gov (United States)

    1984-01-01

    New Automated Management Information Center (AMIC) employs innovative microcomputer techniques to create color charts, viewgraphs, or other data displays in a fraction of the time formerly required. Developed under Kennedy Space Center's contract by Boeing Services International Inc., Seattle, WA, AMIC can produce an entirely new informational chart in 30 minutes, or an updated chart in only five minutes. AMIC also has considerable potential as a management system for business firms.

  7. Auditoría financiera y tributaria a la empresa Fideos Paraíso, periodo fiscal 2013

    OpenAIRE

    Cusco Quinde, Ana Jackeline

    2014-01-01

    El documento consiste en una Auditoría Financiera y Tributaria a la Empresa Fideos Paraíso, periodo fiscal 2013; obteniendo como resultado, luego del análisis, un informe de auditoría con salvedades en la parte contable-financiera y tributaria. The document is a Financial and Tax Audit Company Fideos Paraíso, fiscal year 2013; resulting in, after the analysis, a qualified audit report on the financial and tax accounting part.

  8. PROLOGUE : Health Information System

    OpenAIRE

    Tomar, Shivanjali

    2013-01-01

    Prologue is a health information system developed for underserved communities in Bihar, India. It is aimed at helping people living in poverty and with low literacy to take the right steps to manage their and their family’s health. Bihar suffers from one of the worst healthcare records in the country. This is as much due to the lack of access to the right information as it is due to the economic condition of the region. The inaccessibility of information is aggravated by the complex social se...

  9. COMMUNICATIONS AND INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Dănuţ ŢIGĂNUŞ

    2011-01-01

    Full Text Available This essay assesses the communications and information systems (CIS in support of the civilian and military structures deployed in the European Union led crises management operations and missions. The article emphasizes the specific structure and function of CIS taking in consideration the particularities of EU led missions. The integration of the EU institutional networks and systems with the national systems provided by the EU member states is considered a key element. The analysis-part of this paper starts with the specific EU command and control system for crises management missions based on two autonomous solutions and one relying on NATO capabilities. Further, it continues with the challenges of the classifi ed information exchange at the operational theatre level. The most important contribution of this article is based on the long term vision implementation measures for the CIS structure, roles, functions and services provided and the information management infrastructure. CIS deployment mechanisms are described with references to the practical situation of the CIS deployed in support of crises management operations and missions. Two important defi nitions are provided regarding the CIS for crisis management and their roles in the specific EU operational environment. The system view of the operational CIS is depicted and analysed also, with a focus on the integration aspects of the infrastructure as the information transport layer for the information exchange flow. The last part of the article focuses on the CIS functions for the deployed systems which are detailed alongside with the C2 and Information Exchange Requirements in the EU operational environment. The variety of the theoretical approaches to determine the CIS infrastructure for EU-led civilian and military missions triggers the conclusion that the planning and implementation process is extremely complex especially in the context of the new security environment and requires

  10. Optimizing the role of tax auditor in attempt to achieve tax revenue target

    Directory of Open Access Journals (Sweden)

    Mawan Setianto

    2016-04-01

    Full Text Available This study aims to explain the role of Tax Auditor in KPP Madya Surabaya. This study uses a case study by collecting the data from Directorate General of Taxation official sources, either in KPP Madya Surabaya, Regional Office of Directorate General of Taxation East Java I, as well as the Directorate of Potency, Compliance, and Revenue. Researcher also conducted interviews with 12 informants consisting of Tax Auditor, Account Representative, Head of Office, as well as officials from the Directorate of Inspection and Billing. There are discrepancies between the expectations of stakeholders and what being  understood/perceived and expected by the Tax Auditor in relation to the role that must be executed. This causes the Tax Auditor to experience a role ambiguity which disrupts the optimizing the implementation of the role. Things that still impede the implementation of the role of the Tax Auditor are: rejection of the Taxpayer; intervention both from inside and outside/difficult to implement the independence in appearance and independence in fact; both physically and psychologically threats; the unclear mutation policy; promotion criteria being implemented inconsistently; and databases that have not been accurate and reliable. 

  11. Nuclear materials control and accountability (NMC and A) auditors in the 90's

    International Nuclear Information System (INIS)

    Barham, M.A.; Abbott, R.R.

    1991-01-01

    The increase in emphasis on the adequacy of the NMC and A internal control systems requires that management define what type of training and experience is needed by NMC and A Internal Audit Program. At Martin Marietta Energy Systems, inc. (the prime contractor for the Department of Energy at Oak Ridge, Tenn.), the Central NMC and A Manager has developed a comprehensive set of NMC and A Internal Audit policies that defines performance standards, methods of conducting audits, mechanisms for ensuring appropriate independence for NMC and A auditors, structure for standardized audit reports and working papers, and a section that addresses the development of training plans for individual NMC and A auditors. The training requirements reflect the unique combination of skills necessary to be an effective NMC and A Internal Auditor- a combination of the operational auditing skills of a Certified Internal Auditor, the accounting auditing capabilities of a Certified Public Accountant, and the specific technical knowledge base associated with nuclear materials. This paper presents a mechanism for identifying an individual training program for NMC and A auditors that considers the above requirements and the individual's long-range career goals

  12. Safety Information System Guide

    International Nuclear Information System (INIS)

    Bullock, M.G.

    1977-03-01

    This Guide provides guidelines for the design and evaluation of a working safety information system. For the relatively few safety professionals who have already adopted computer-based programs, this Guide may aid them in the evaluation of their present system. To those who intend to develop an information system, it will, hopefully, inspire new thinking and encourage steps towards systems safety management. For the line manager who is working where the action is, this Guide may provide insight on the importance of accident facts as a tool for moving ideas up the communication ladder where they will be heard and acted upon; where what he has to say will influence beneficial changes among those who plan and control his operations. In the design of a safety information system, it is suggested that the safety manager make friends with a computer expert or someone on the management team who has some feeling for, and understanding of, the art of information storage and retrieval as a new and better means for communication

  13. Using geographic information systems

    International Nuclear Information System (INIS)

    Winsor, R.W.

    1997-01-01

    A true Geographic Information System (GIS) is a computer mapping system with spatial analysis ability and cartographic accuracy that will offer many different projections. GIS has evolved to become an everyday tool for a wide range of users including oil companies, worldwide. Other systems are designed to allow oil and gas companies to keep their upstream data in the same format. Among these are the Public Petroleum Data Model developed by Gulf Canada, Digitech and Applied Terravision Systems of Calgary, the system developed and marketed by the Petrotechnical Open Software Corporation in the United States, and the Mercury projects by IBM. These have been developed in an effort to define an industry standard. The advantages and disadvantages of open and closed systems were discussed. Factors to consider when choosing a GIS system such as overall performance, area of use and query complexity, were reviewed. 3 figs

  14. The Reputation Driven Interplay of Relationships between Clients and Auditors in an Auditor Selection Process

    DEFF Research Database (Denmark)

    Kacanski, Slobodan

    2017-01-01

    This study investigates the reputation-based interplay between auditor selection and interlocking directorships from a multilevel network perspective. The aim of this article is to explore how and under what conditions reputation influences patterns of social selection processes in an assurance...... to the literature on auditor selection. A total of 774 annual reports were collected from 145 - 165 Danish public listed companies, and the relational data of companies was assembled, as comprised of the members of supervisory boards and partners who signed audit reports during the five-year period from 2010...... to 2014. In this study, mechanisms for auditor selection were controlled by mechanisms for interlocking directorships in order to obtain a broader picture of the conditions under which board members have tendencies to select reputable auditors. The findings suggest that reputation has a significant impact...

  15. Human factors information system

    International Nuclear Information System (INIS)

    Goodman, P.C.; DiPalo, C.A.

    1991-01-01

    Nuclear power plant safety is dependent upon human performance related to plant operations. To provide improvements in human performance, data collection and assessment play key roles. This paper reports on the Human factors Information System (HFIS) which is designed to meet the needs of the human factors specialists of the United States Nuclear Regulatory Commission. These specialists identify personnel errors and provide guidance designed to prevent such errors. HFIS is a simple and modular system designed for use on a personal computer. It is designed to contain four separate modules that provide information indicative of program or function effectiveness as well as safety-related human performance based on programmatic and performance data. These modules include the Human Factors Status module; the Regulatory Programs module; the Licensee Event Report module; and the Operator Requalification Performance module. Information form these modules can either be used separately or can be combined due to the integrated nature of the system. HFIS has the capability, therefore, to provide insights into those areas of human factors that can reduce the probability of events caused by personnel error at nuclear power plants and promote the health and safety of the public. This information system concept can be applied to other industries as well as the nuclear industry

  16. Outage information system

    International Nuclear Information System (INIS)

    Svengren, Haakan; Meyer, Brita Diskerud

    2005-09-01

    Today's control room systems are designed to operate during power operation, and there is clearly a need for a system to support control room personnel in automatically supervising the status of the plant during the outage period. In order to improve the supervision of Nuclear Power Plants during outages, three prototypes of the Outage Information system have been designed by the Halden Project, one for PWR and two for BWR. The Outage Information System is presented on a large screen, centrally placed in the control room. There will be a PC connected to manage the system. By using signals from the process as input to logic diagrams reflecting the plant's Safety Technical Specifications, the system automatically is supervising that requirements in Safety Technical Specifications are fulfilled during all plant states of the outage period. The system also automatically gives an overview of the status of safety systems and electrical bus bars. Alarm will occur if a requirement in the Safety Technical Specifications is not fulfilled or if a component planned to be ready for operation, is inoperable. In addition, selected measurements being important during the outage period are presented on the large screen. Which measurements and in which way the values will be presented, depends on the plant's control room design and work practice. (Author)

  17. Insect barcode information system.

    Science.gov (United States)

    Pratheepa, Maria; Jalali, Sushil Kumar; Arokiaraj, Robinson Silvester; Venkatesan, Thiruvengadam; Nagesh, Mandadi; Panda, Madhusmita; Pattar, Sharath

    2014-01-01

    Insect Barcode Information System called as Insect Barcode Informática (IBIn) is an online database resource developed by the National Bureau of Agriculturally Important Insects, Bangalore. This database provides acquisition, storage, analysis and publication of DNA barcode records of agriculturally important insects, for researchers specifically in India and other countries. It bridges a gap in bioinformatics by integrating molecular, morphological and distribution details of agriculturally important insects. IBIn was developed using PHP/My SQL by using relational database management concept. This database is based on the client- server architecture, where many clients can access data simultaneously. IBIn is freely available on-line and is user-friendly. IBIn allows the registered users to input new information, search and view information related to DNA barcode of agriculturally important insects.This paper provides a current status of insect barcode in India and brief introduction about the database IBIn. http://www.nabg-nbaii.res.in/barcode.

  18. The effect of independent auditor's report on profit distribution policy: Evidence from Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Parviz Piri

    2014-07-01

    Full Text Available Profit distribution is one of the most debatable subjects in financial field. Opposite theoretical models that sometimes, do not have a strong empirical support look for the explanation of corporate dividend policy. In this paper, the relationship between profit sharing policy and auditor`s and managers’ expected profit is studied. The study gathers the necessary information of 99 firms listed on Tehran Stock Exchange over the period 2002-2011. The implementation of regression analysis shows that there was more explanatory power of auditors’ expected profit than managers’ expected profit in dividends. The results also show that there was no meaningful difference between auditors` expected profit and managers` expected profit.

  19. Auditors' Professional Skepticism: Neutrality versus Presumptive Doubt

    NARCIS (Netherlands)

    Groot, T.L.C.M.; Quadackers, L.M.; Wright, A.

    2014-01-01

    Although skepticism is widely viewed as essential to audit quality, there is a debate about what form is optimal. The two prevailing perspectives that have surfaced are "neutrality" and "presumptive doubt." With neutrality, auditors neither believe nor disbelieve client management. With presumptive

  20. An Organizational Perspective on Auditor Conduct

    NARCIS (Netherlands)

    J.K.L.P. Pruijssers (Jorien)

    2015-01-01

    markdownabstract__Abstract__ Auditor misconduct has played a crucial role in the financial turmoil of the past decades, but is hardly understood itself. Research to date has focused almost exclusively on how external regulations can guard the integrity and quality of audit services, but has

  1. The Interpretive Auditor: Reframing the Communication Audit.

    Science.gov (United States)

    Jones, Deborah

    2002-01-01

    Suggests communication auditors should be thought of as skilled and committed listeners to and within organizational communication processes. Distinguishes between functionalism and interpretivism in organizational communication. Describes a project based on a collaboration between scholars in sociolinguistics and organizational communication.…

  2. THE IMPACT OF AUDITOR`S OPINION ON EARNINGS MANAGEMENT: EVIDENCE FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    Andra GAJEVSZKY

    2014-06-01

    Full Text Available The aim of this research is to analyze the relation between modified audit opinion and abnormal accruals in the case of listed Romanian entities. In order to investigate the influence of auditor`s opinion on earnings management, a multiple regression was designed. The final sample, after eliminating the financial institutions due to homogeneity considerations, consists of 61 companies listed on Bucharest Stock Exchange – tier I, II and III- through a period of five years, from 2008 until 2012. The dependent variable of the regression which measures the discretionary accruals is represented by abnormal accruals, while the independent variables, namely audit opinion, audit firm size, firm size and current ratio of liquidity, constitute the explanatory variables of the regression which aims to capture properly the impact of auditor`s opinion on reducing earnings management in order to improve the quality of financial reporting process. This research contributes to the existent literature in several ways. First of all, at this point, it is the first article that tackles the issue of auditor`s opinion impact on earnings management in Romania. Second, the results of this study might influence the academic environment by contributing to a better understanding of the theoretical implications that can be adapted into an improved practice for the Romanian listed entities.

  3. Computing handbook information systems and information technology

    CERN Document Server

    Topi, Heikki

    2014-01-01

    Disciplinary Foundations and Global ImpactEvolving Discipline of Information Systems Heikki TopiDiscipline of Information Technology Barry M. Lunt and Han ReichgeltInformation Systems as a Practical Discipline Juhani IivariInformation Technology Han Reichgelt, Joseph J. Ekstrom, Art Gowan, and Barry M. LuntSociotechnical Approaches to the Study of Information Systems Steve Sawyer and Mohammad Hossein JarrahiIT and Global Development Erkki SutinenUsing ICT for Development, Societal Transformation, and Beyond Sherif KamelTechnical Foundations of Data and Database ManagementData Models Avi Silber

  4. Nuclear criticality information system

    International Nuclear Information System (INIS)

    Koponen, B.L.; Hampel, V.E.

    1981-01-01

    The nuclear criticality safety program at LLNL began in the 1950's with a critical measurements program which produced benchmark data until the late 1960's. This same time period saw the rapid development of computer technology useful for both computer modeling of fissile systems and for computer-aided management and display of the computational benchmark data. Database management grew in importance as the amount of information increased and as experimental programs were terminated. Within the criticality safety program at LLNL we began at that time to develop a computer library of benchmark data for validation of computer codes and cross sections. As part of this effort, we prepared a computer-based bibliography of criticality measurements on relatively simple systems. However, it is only now that some of these computer-based resources can be made available to the nuclear criticality safety community at large. This technology transfer is being accomplished by the DOE Technology Information System (TIS), a dedicated, advanced information system. The NCIS database is described

  5. Enterprise Information Systems Outsourcing

    DEFF Research Database (Denmark)

    Svejvig, Per; Pries.Heje, Jan

    2009-01-01

    Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high-tech organiz......Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high...... the rational cost saving explanation; but then with a more careful analysis focusing on institutional factors, other explanations "behind the curtain" were revealed, such as management consultants with a "best practice" agenda, people promoting outsourcing thereby being promoted themselves, and outside...

  6. Enterprise Information Systems Outsourcing

    DEFF Research Database (Denmark)

    Pries-Heje, Jan; Svejvig, Per

    2009-01-01

      Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high-tech organ......  Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high...... the rational cost saving explanation; but then with a more careful analysis focusing on institutional factors, other explanations "behind the curtain" were revealed, such as management consultants with a "best practice" agenda, people promoting outsourcing thereby being promoted themselves, and outside...

  7. Appropriation of Information Systems

    DEFF Research Database (Denmark)

    Kjærgaard, Annemette Leonhardt; Jensen, Tina Blegind

    2008-01-01

    This paper explores the use of cognitive mapping for eliciting users' sensemaking during information system (IS) appropriation. Despite the potential usefulness of sensemaking, few studies in IS research use it as a theoretical lens to address IS appropriation. A possible reason for this may...... be that sensemaking does not easily lend itself to be used in practice. We introduce cognitive mapping as a way to elicit users' sensemaking and illustrate its value by reporting on findings from an empirical study of the introduction of an Electronic Patient Record (EPR) system. The contribution of the paper...

  8. Management information systems

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-01

    This contract was for the development of a new range of colliery information computer systems (CIS) using a VAX 11/730 computer. The report details the selection of the system and the set-up of the hardware and software. The first application of these systems was to monitor production and delays from longwall faces. A trial installation was implemented at Shirebrook Colliery and this proved so successful that British Coal are now installing many similar systems. The key features of the production monitoring application are that delays are automatically detected in real time and the operator is prompted for the root cause of the delay. This is done through a linked series of questions and answere from a linked set of possible delay causes. Ad hoc and regular reports are produced giving local colliery management visibility of coal face performance, thus enabling informed decisions and corrective action to be taken. Following the successful application to production monitoring, the system was extended to heading/drivages, coal clearance/conveyors, mine air environment and fixed plant. Those applications were operational during the contract but have since been extended.

  9. Engineering Review Information System

    Science.gov (United States)

    Grems, III, Edward G. (Inventor); Henze, James E. (Inventor); Bixby, Jonathan A. (Inventor); Roberts, Mark (Inventor); Mann, Thomas (Inventor)

    2015-01-01

    A disciplinal engineering review computer information system and method by defining a database of disciplinal engineering review process entities for an enterprise engineering program, opening a computer supported engineering item based upon the defined disciplinal engineering review process entities, managing a review of the opened engineering item according to the defined disciplinal engineering review process entities, and closing the opened engineering item according to the opened engineering item review.

  10. Nuclear information access system

    International Nuclear Information System (INIS)

    Ham, C. H.; Yang, M. H.; Yoon, S. W.

    1998-01-01

    The energy supply in the countries, which have abundant energy resources, may not be affected by accepting the assertion of anti-nuclear and environment groups. Anti-nuclear movements in the countries which have little energy resources may cause serious problem in securing energy supply. Especially, it is distinct in Korea because she heavily depends on nuclear energy in electricity supply(nuclear share in total electricity supply is about 40%).The cause of social trouble surrounding nuclear energy is being involved with various circumstances. However, it is very important that we are not aware of the importance of information access and prepared for such a situation from the early stage of nuclear energy's development. In those matter, this paper analyzes the contents of nuclear information access system in France and Japan which have dynamic nuclear development program and presents the direction of the nuclear access regime through comparing Korean status and referring to progresses of the regime

  11. Justifying an information system.

    Science.gov (United States)

    Neal, T

    1993-03-01

    A four-step model for the hospital pharmacist to use in justifying a computerized information system is described. In the first step, costs are identified and analyzed. Both the costs and the advantages of the existing system are evaluated. A request for information and a request for proposal are prepared and sent to vendors, who return estimates of hardware, software, and support costs. Costs can then be merged and analyzed as one-time costs, recurring annual costs, and total costs annualized over five years. In step 2, benefits are identified and analyzed. Tangible economic benefits are those that directly reduce or avoid costs or directly enhance revenues and can be measured in dollars. Intangible economic benefits are realized through a reduction in overhead and reallocation of labor and are less easily measured in dollars. Noneconomic benefits, some involving quality-of-care issues, can also be used in the justification. Step 3 consists of a formal risk assessment in which the project is broken into categories for which specific questions are answered by assigning a risk factor. In step 4, both costs and benefits are subjected to a financial analysis, the object of which is to maximize the return on investment to the institution from the capital being requested. Calculations include return on investment based on the net present value of money, internal rate of return, payback period, and profitability index. A well-designed justification for an information system not only identifies the costs, risks, and benefits but also presents a plan of action for realizing the benefits.

  12. Planning for information systems

    CERN Document Server

    King, William R

    2015-01-01

    Edited by one of the best-known and most widely respected figures in the field, ""Planning for Information Systems"" is a comprehensive, single source overview of the myriad ideas and processes that are identified with IS planning. While many chapters deal with high level strategic planning, the book gives equal attention to on-the-ground planning issues.Part I, 'Key Concepts of IS Planning', focuses on how IS planning has evolved over the years; business-IS strategic alignment; and the role of dynamic organizational capabilities in leveraging IS competencies. Part II, 'The Organizational IS P

  13. ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS

    Directory of Open Access Journals (Sweden)

    Agil Novriansa

    2016-01-01

    Full Text Available The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.

  14. Advanced information processing system

    Science.gov (United States)

    Lala, J. H.

    1984-01-01

    Design and performance details of the advanced information processing system (AIPS) for fault and damage tolerant data processing on aircraft and spacecraft are presented. AIPS comprises several computers distributed throughout the vehicle and linked by a damage tolerant data bus. Most I/O functions are available to all the computers, which run in a TDMA mode. Each computer performs separate specific tasks in normal operation and assumes other tasks in degraded modes. Redundant software assures that all fault monitoring, logging and reporting are automated, together with control functions. Redundant duplex links and damage-spread limitation provide the fault tolerance. Details of an advanced design of a laboratory-scale proof-of-concept system are described, including functional operations.

  15. The AMMA information system

    Science.gov (United States)

    Fleury, Laurence; Brissebrat, Guillaume; Boichard, Jean-Luc; Cloché, Sophie; Mière, Arnaud; Moulaye, Oumarou; Ramage, Karim; Favot, Florence; Boulanger, Damien

    2015-04-01

    In the framework of the African Monsoon Multidisciplinary Analyses (AMMA) programme, several tools have been developed in order to boost the data and information exchange between researchers from different disciplines. The AMMA information system includes (i) a user-friendly data management and dissemination system, (ii) quasi real-time display websites and (iii) a scientific paper exchange collaborative tool. The AMMA information system is enriched by past and ongoing projects (IMPETUS, FENNEC, ESCAPE, QweCI, ACASIS, DACCIWA...) addressing meteorology, atmospheric chemistry, extreme events, health, adaptation of human societies... It is becoming a reference information system on environmental issues in West Africa. (i) The projects include airborne, ground-based and ocean measurements, social science surveys, satellite data use, modelling studies and value-added product development. Therefore, the AMMA data portal enables to access a great amount and a large variety of data: - 250 local observation datasets, that cover many geophysical components (atmosphere, ocean, soil, vegetation) and human activities (agronomy, health). They have been collected by operational networks since 1850, long term monitoring research networks (CATCH, IDAF, PIRATA...) and intensive scientific campaigns; - 1350 outputs of a socio-economics questionnaire; - 60 operational satellite products and several research products; - 10 output sets of meteorological and ocean operational models and 15 of research simulations. Data documentation complies with metadata international standards, and data are delivered into standard formats. The data request interface takes full advantage of the database relational structure and enables users to elaborate multicriteria requests (period, area, property, property value…). The AMMA data portal counts about 900 registered users, and 50 data requests every month. The AMMA databases and data portal have been developed and are operated jointly by SEDOO and

  16. The AMMA information system

    Science.gov (United States)

    Fleury, Laurence; Brissebrat, Guillaume; Boichard, Jean-Luc; Cloché, Sophie; Eymard, Laurence; Mastrorillo, Laurence; Moulaye, Oumarou; Ramage, Karim; Favot, Florence; Roussot, Odile

    2014-05-01

    In the framework of the African Monsoon Multidisciplinary Analyses (AMMA) programme, several tools have been developed in order to facilitate and speed up data and information exchange between researchers from different disciplines. The AMMA information system includes (i) a multidisciplinary user-friendly data management and dissemination system, (ii) report and chart archives associated with display websites and (iii) a scientific paper exchange system. The AMMA information system is enriched by several previous (IMPETUS...) and following projects (FENNEC, ESCAPE, QweCI, DACCIWA…) and is becoming a reference information system about West Africa monsoon. (i) The AMMA project includes airborne, ground-based and ocean measurements, satellite data use, modelling studies and value-added product development. Therefore, the AMMA database user interface enables to access a great amount and a large variety of data: - 250 local observation datasets, that cover many geophysical components (atmosphere, ocean, soil, vegetation) and human activities (agronomy, health). They have been collected by operational networks from 1850 to present, long term monitoring research networks (CATCH, IDAF, PIRATA...) or scientific campaigns; - 1350 outputs of a socio-economics questionnaire; - 60 operational satellite products and several research products; - 10 output sets of meteorological and ocean operational models and 15 of research simulations. All the data are documented in compliance with metadata international standards, and delivered into standard formats. The data request user interface takes full advantage of the data and metadata base relational structure and enables users to elaborate easily multicriteria data requests (period, area, property, property value…). The AMMA data portal counts around 800 registered users and process about 50 data requests every month. The AMMA databases and data portal have been developed and are operated jointly by SEDOO and ESPRI in France

  17. Does Auditor Tenure Reduce Audit Quality?

    OpenAIRE

    Junaidi, -; Miharjo, Setiyono; Hartadi, Bambang

    2012-01-01

    Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit fi...

  18. Judgment in an auditor's materiality assessments

    OpenAIRE

    Kristensen, Rikke Holmslykke

    2015-01-01

    ‘Materiality’ is considered a key audit concept both theoretically and in practice, but regulation enforcers are concerned about the different views on materiality held by preparers, auditors, users and enforcers, respectively, because different levels of materiality could result in users having a heterogeneous decision basis. This may seem surprising considering that the rule-of-thumb is simply to calculate materiality as 5% of net income before taxes. By analysing the prior audit materialit...

  19. Iowa Flood Information System

    Science.gov (United States)

    Demir, I.; Krajewski, W. F.; Goska, R.; Mantilla, R.; Weber, L. J.; Young, N.

    2011-12-01

    The Iowa Flood Information System (IFIS) is a web-based platform developed by the Iowa Flood Center (IFC) to provide access to flood inundation maps, real-time flood conditions, flood forecasts both short-term and seasonal, flood-related data, information and interactive visualizations for communities in Iowa. The key element of the system's architecture is the notion of community. Locations of the communities, those near streams and rivers, define basin boundaries. The IFIS provides community-centric watershed and river characteristics, weather (rainfall) conditions, and streamflow data and visualization tools. Interactive interfaces allow access to inundation maps for different stage and return period values, and flooding scenarios with contributions from multiple rivers. Real-time and historical data of water levels, gauge heights, and rainfall conditions are available in the IFIS by streaming data from automated IFC bridge sensors, USGS stream gauges, NEXRAD radars, and NWS forecasts. Simple 2D and 3D interactive visualizations in the IFIS make the data more understandable to general public. Users are able to filter data sources for their communities and selected rivers. The data and information on IFIS is also accessible through web services and mobile applications. The IFIS is optimized for various browsers and screen sizes to provide access through multiple platforms including tablets and mobile devices. The IFIS includes a rainfall-runoff forecast model to provide a five-day flood risk estimate for around 500 communities in Iowa. Multiple view modes in the IFIS accommodate different user types from general public to researchers and decision makers by providing different level of tools and details. River view mode allows users to visualize data from multiple IFC bridge sensors and USGS stream gauges to follow flooding condition along a river. The IFIS will help communities make better-informed decisions on the occurrence of floods, and will alert communities

  20. Civil and common law influences on the Danish auditor's responsibilities in relation to fraud

    DEFF Research Database (Denmark)

    Holm, Claus

    2014-01-01

    in the form of ‘general principles legislature’, ensured that the role of the auditor was defined as a result of market forces and the judicial processes of the courts. We observe that in the Danish legal system important interpretative powers are granted to the courts in line with case law traditions...

  1. Peranan Dan Kedudukan Internal Auditor Pada PT Buana Finance Medan

    OpenAIRE

    Kusuma, Rina

    2010-01-01

    The purpose of this research is to know about the role of internal auditor in PT Buana Finance Medan, to analize wheter the internal auditor has controlled an important role or not. The method of research is desriptive method. The data used is primary and secondary. In obtaining the required data, the writer uses data collection techniques such as interview and documentation study. The result of research shows that unit of internal control role as internal auditor has played an impo...

  2. 17 CFR 240.10A-2 - Auditor independence.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Auditor independence. 240.10A... Exchange Act of 1934 Reports Under Section 10a § 240.10A-2 Auditor independence. It shall be unlawful for an auditor not to be independent under § 210.2-01(c)(2)(iii)(B), (c)(4), (c)(6), (c)(7), and § 210.2...

  3. LIBRARY MANAGEMNT INFORMATION SYSTEM

    Directory of Open Access Journals (Sweden)

    Magnolia Tilca

    2013-06-01

    Full Text Available The focus of any educational institution is the content and services of the university library. The mission of the library is to obtain, organize, preserve and update the information with the greatest possible accuracy, minimum effort and time. This requires automation of the library’s operations. This paper presents a software application for managing the activity of the territorial "Vasile Goldiş" West University library. The application is developed using Visual Basic for Application programming language and using the database management system Microsoft Access 2010. The goal of this application is to optimize the inner workings of local library and to meet the requests of the institution and of the readers.

  4. ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR PENENTU AUDIT FEE BERDASARKAN CLIENT ATTRIBUTES, AUDITOR ATTRIBUTES, DAN ENGAGEMENT ATRTRIBUTES

    Directory of Open Access Journals (Sweden)

    Aman Faturachman

    2013-04-01

    Full Text Available This research purposes to know how perception auditors about determining factors of audit fee based on Client Attributes, Auditor Attributes, and Engagement Attributes at The Public Accountant Firm residing in Bandung. In this research, the indicator that is used to characterize the Client Attributes are size, complexity, inherent risk, profitability, leverage and liquidity, and industry. While the indicator to characterize the Auditor Attributes are auditor’s specialization, audit tenure, and location. And the indicators to characterize the Engagement Attributes are audit problems, audit report lag, busy season, and number of reports. The Method that is used in this research is a descriptive method. The population in this research is a public accountant in Bandung. Based on sampling techniques that saturated and qualified then it take about 11 offices of public accountant. SmartPLS ver 2.0 M3 are used as a Statistical analysis. The result of this research with count the loading factor and bootstrapping method are, the first one that the perception of the auditor based on client attributes of audit fee determinants from which is very important to not important is size, complexity, profitability, inherent risk,  industry, and leverage & liquidty, the second states that perception based on auditor attributes audit fee determinants from which is very important to not important is audit tenure, location, and specialization. And the third states that the perception of auditor engagement attributes based determinants of audit fee which is very important to not important audit report lag, busy season, audit problems and number of reports.

  5. Pengaruh Integritas, Obyektivitas, Kerahasiaan, dan Kompetensi Terhadap Kinerja Auditor Pemerintah

    Directory of Open Access Journals (Sweden)

    Reni Yendrawati

    2016-03-01

    Full Text Available The purpose of this research is to demonstrate empirically the effect of integrity, objectivity, confidentiality and competence on the performance of the government auditor's performance. Population the object of this study is government auditors in BPKP Perwakilan D.I Yogyakarta. With a method of convenience of sampling so retrieved 60 respondents who work as the government's internal auditor in BPKP Perwakilan D.I Yogyakarta. Multiple regression analysis was used to test hypothesis. The results showed that integrity, obyektivitas, secrecy, and competence significant positive influence to the government auditor's performance.

  6. El Valor de las Percepciones sobre la Independencia del Auditor

    Directory of Open Access Journals (Sweden)

    Antonio Vico Martínez

    2004-12-01

    Full Text Available El objetivo de este trabajo es poner de manifiesto los indicios con los que disponen los usuarios para poder percibir si un auditor es independiente o no. Hay que destacar que la independencia real del auditor es in observable, ya que se trata de un estado de la mente difícil de percibir por el usuario. Por ello, con estos indicios, emitidos fundamentalmente desde el entorno en que los auditores desarrollan su profesión, los usuarios podrán percibir la independencia aparente del auditor. Los resultados del análisis de estas percepciones tiene especial relevancia de cara a garantizar un adecuado sistema de retroalimentación de las normas relativas a la independencia de los auditores. The aim of this study is put forward the signs which users can take into account in order to perceive whether an auditor is independent or not. Firstly, we would like to emphasise that it is impossible to measure auditor s real independence since it refers to the state of mind that is difficult to perceive by the users. For this reason, users can use the sings mentioned above, which come from the environment where auditors develop theirs work, with the purpose of perceiving auditor s apparent independence. The results obtained with the analysis of the perceptions have especial relevance because it would be more than a little useful in addressing any future reforms of auditing standards concerning auditor’s independence.

  7. Labor Agreement Information System (LAIRS)

    Data.gov (United States)

    Office of Personnel Management — The Labor Agreement Information Retrieval System (LAIRS) is a database containing historical information on labor-management relations in the Federal Government. It...

  8. Pesticide Product Information System (PPIS)

    Data.gov (United States)

    U.S. Environmental Protection Agency — The Pesticide Product Information System contains information concerning all pesticide products registered in the United States. It includes registrant name and...

  9. Comparing Active Auditors viewpoints in Public and Private Sector over Determining Basic Materiality Levels in Auditing

    OpenAIRE

    Ali Asghar Farajzadeh; Tahereh Azizzadeh

    2012-01-01

    Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, omission or altering these significant information can change the judgments and decisions of logical user over the affairs of a business entity. The purpose of this research was to identify the auditors` ideas in private and publ...

  10. Definición de un marco de trabajo basado en CObIT para la auditoría TI en un bufete

    OpenAIRE

    Palmer Vallée, Nicolás

    2016-01-01

    El presente Proyecto versa sobre la realización de una Auditoría de Sistemas de la Información (SI) en un Bufete de abogados de tamaño medio (unas 20 personas). Tal como explicaré en el desarrollo del Proyecto, existen diversos tipos de Auditoría, pero considerando mi formación académica, así como mi experiencia profesional como Helpdesk en dicha empresa, he centrado el mismo en la ejecución de una Auditoría Informática. En este tipo de empresas, los procesos TI no se encuentran generalmen...

  11. Nuclear Malaysia. Towards being a certification body for radiation safety auditors

    International Nuclear Information System (INIS)

    Nik Ali, Nik Arlina; Mudri, Nurul Huda; Mod Ali, Noriah

    2012-01-01

    Current management practice demands that an organisation inculcate safety culture in preventing radiation hazard. Radiation safety audit is known as a step in ensuring radiation safety compliance at all times. The purpose of Radiation Safety Auditing is to ensure that the radiation safety protection system is implemented in accordance to Malaysia Atomic Energy Licensing Act 1984, or Act 304, and International Standards. Competent radiation safety auditors are the main element that contributes to the effectiveness of the audit. To realise this need, Innovation Management Centre (IMC) is now in progress to be a certification body for safety auditor in collaboration with Nuclear Malaysia Training Centre (NMTC). NMTC will offer Radiation Safety Management Auditor (RSMA) course, which provide in depth knowledge and understanding on requirement on radiation safety audit that comply with the ISO/IEC 17024 General Requirements for Bodies Operating Certification Systems of Persons. Candidates who pass the exam will be certified as Radiation Safety Management Auditor, whose competency will be evaluated every three years. (author)

  12. Geographic information systems: introduction.

    Science.gov (United States)

    Calistri, Paolo; Conte, Annamaria; Freier, Jerome E; Ward, Michael P

    2007-01-01

    The recent exponential growth of the science and technology of geographic information systems (GIS) has made a tremendous contribution to epidemiological analysis and has led to the development of new powerful tools for the surveillance of animal diseases. GIS, spatial analysis and remote sensing provide valuable methods to collect and manage information for epidemiological surveys. Spatial patterns and trends of disease can be correlated with climatic and environmental information, thus contributing to a better understanding of the links between disease processes and explanatory spatial variables. Until recently, these tools were underexploited in the field of veterinary public health, due to the prohibitive cost of hardware and the complexity of GIS software that required a high level of expertise. The revolutionary developments in computer performance of the last decade have not only reduced the costs of equipment but have made available easy-to-use Web-based software which in turn have meant that GIS are more widely accessible by veterinary services at all levels. At the same time, the increased awareness of the possibilities offered by these tools has created new opportunities for decision-makers to enhance their planning, analysis and monitoring capabilities. These technologies offer a new way of sharing and accessing spatial and non-spatial data across groups and institutions. The series of papers included in this compilation aim to: - define the state of the art in the use of GIS in veterinary activities - identify priority needs in the development of new GIS tools at the international level for the surveillance of animal diseases and zoonoses - define practical proposals for their implementation. The topics addressed are presented in the following order in this book: - importance of GIS for the monitoring of animal diseases and zoonoses - GIS application in surveillance activities - spatial analysis in veterinary epidemiology - data collection and remote

  13. Information systems process and practice

    CERN Document Server

    Urquhart, Christine; Tbaishat, Dina; Yeoman, Alison

    2017-01-01

    This book adopts a holistic interpretation of information architecture, to offer a variety of methods, tools, and techniques that may be used when designing websites and information systems that support workflows and what people require when 'managing information'.

  14. Audit for Information Systems Security

    Directory of Open Access Journals (Sweden)

    Ana-Maria SUDUC

    2010-01-01

    Full Text Available The information and communication technologies advances made available enormous and vast amounts of information. This availability generates also significant risks to computer systems, information and to the critical operations and infrastructures they support. In spite of significant advances in the information security area many information systems are still vulnerable to inside or outside attacks. The existence of an internal audit for information system security increases the probability of adopting adequate security measures and preventing these attacks or lowering the negative consequences. The paper presents an exploratory study on informatics audit for information systems security.

  15. Evidencia Empírica sobre Inductores del Cambio de Auditor: Especial Referencia a la Situación Financiera de la Empresa

    Directory of Open Access Journals (Sweden)

    Emiliano Ruiz Barbadillo

    2003-12-01

    Full Text Available The objective of our paper is to analyze which are the factors that cause Spanish companies to change auditors. Using the results of previous papers and applying a logistic regression model, we have analyzed four groups of factors that could explain the change of auditors. The growth of the company, agency costs, changes in the financial structure and disagreements between the auditor and the client which may have been caused by the financial imbalance of the company 01' by receiving expert advice. The results obtained highlight that only the financial situation of the company and the expert advice received are important factors in that change. In light of the results concerning the company's financial situation, we have looked into whether companies with financial problems change auditor s more frequently and for different reasons than successful ones. The results confirm a greater need for change of auditors in financially imbalanced companies and could be justified through the hypothesis of deep pockets, cost controls, change in management and the concealment of information. Finally, we point out that for the group of financially imbalanced companies the change of auditors' model is different to the rest This is because company growth, agency costs and the audit advice are significant variables in the company's decision to change auditors or not.

  16. Reasonable Accommodation Information Tracking System

    Data.gov (United States)

    U.S. Environmental Protection Agency — The Reasonable Accommodation Information Tracking System (RAITS) is a case management system that allows the National Reasonable Accommodation Coordinator (NRAC) and...

  17. Security Information System Digital Simulation

    OpenAIRE

    Tao Kuang; Shanhong Zhu

    2015-01-01

    The study built a simulation model for the study of food security information system relay protection. MATLAB-based simulation technology can support the analysis and design of food security information systems. As an example, the food security information system fault simulation, zero-sequence current protection simulation and transformer differential protection simulation are presented in this study. The case studies show that the simulation of food security information system relay protect...

  18. Assessment of the Institutional Regulatory Framework of Auditor ...

    African Journals Online (AJOL)

    ... accountancy professional body (ICAN) should promote the dignity of its members by making the appointment of external auditors less dependent on the executive directors and more dependent on the non-executive directors, audit committees and shareholders. Key words: Auditor, Regulation, Independence, Framework ...

  19. Propensity of Unqualified Audit Reports and Auditors' Independence ...

    African Journals Online (AJOL)

    The need for auditors‟ independence is very crucial for the success of audit process. Independence of the auditors manifests in technical, investigative and reporting forms. For the audit report to be publicly accepted as reflecting the true and fair view the auditors must be seen to be indeed truly independent. One way the ...

  20. CEFR information management system solution

    International Nuclear Information System (INIS)

    Lu Fei; Zhao Jia'ning

    2011-01-01

    Based on finished information resources planning scheme for China sodium cooled experimental fast breeder reactor and the advanced information resources management solution concepts were applied, we got the building solution of CEFR information management systems. At the same time, the technical solutions of systems structures, logic structures, physical structures, development platforms and operation platforms for information resources management system in fast breeder reactors were developed, which provided programmatic introductions for development works in future. (authors)

  1. Informational system. Documents management

    Directory of Open Access Journals (Sweden)

    Vladut Iacob

    2009-12-01

    Full Text Available Productivity growing, as well as reducing of operational costs in a company can be achieved by adopting a document management solutions. Such application will allow management and structured and efficient transmission of information within the organization.

  2. National oceanographic information system

    Digital Repository Service at National Institute of Oceanography (India)

    Desai, B.N.; Kunte, P.D.; Bhargava, R.M.S.

    Ocean study is inherently interdisciplinary and therefore calls for a controlled and integrated approach for information generation, processing and decision making. In this context, Indian National Oceanographic Data Centre (INODC) of National...

  3. Pengaruh Opinion Shopping, Reputasi Auditor, Disclosure, dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur 2011-2013 yang Listing di Bursa Efek Indonesia

    OpenAIRE

    Diyanto, Volta; Putri, Tria Widiastuti

    2014-01-01

    The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company€™s ability to continue functioning as a business entity.In this ...

  4. Car insurance information management system

    OpenAIRE

    Sun, Yu

    2015-01-01

    A customer information system is a typical information management system. It involves three aspects, the backstage database establishment, the application development and the system maintenance. A car insurance information management system is based on browser/server structure. Microsoft SQL Server establishes the backstage database. Active Server Pages, from Microsoft as well is used as the interface layer. The objective of this thesis was to apply ASP to the dynamic storage of a web page...

  5. Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah

    Directory of Open Access Journals (Sweden)

    Sarina Gabryela Aprilyanti Butar Butar

    2017-08-01

    Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010 antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan ditolaknya lima gugatan dari enam gugatan yang diterima Perwakilan BPKP Provinsi Jawa Tengah. Sedangkan satu gugatan masih dalam proses pengadilan.

  6. Information on Nuclear Malaysia Internal Auditee Since 2012-2016

    International Nuclear Information System (INIS)

    Fazila Said; Nur Hanisah Adnan; Noor Azreen Maslan

    2016-01-01

    Audits carried out in the Quality Management System (QMS) aims to determine whether the quality management system complies with the standard requirements, assess the implementation of the system and its effectiveness in achieving organizational objectives, for improvement, as input to the management and find a loophole quality improvement. An organization must carry out a series of audits for the purpose of maintaining the certification is based on standards. To maintain and enhance the credibility of the audit, only a competent auditor selected. RMC has developed procedures for managing the activities of the Internal Audit and Internal Audit to all QMS certification in Malaysian Nuclear Agency. Effectiveness and efficiency of the internal audit activity depends on the skill and experience in addition to the availability of an internal auditor that time. The following information is shared activeness line Internal Auditors Malaysia Nuclear Agency from 2012 until 2016. (author)

  7. Employee Information Management System (EIMS)

    Data.gov (United States)

    US Agency for International Development — The EIMS is the Office of Human Resources' web-based employee information system. Direct-hire employees can access and review their USAID personnel information, such...

  8. JPL Tropical Cyclone Information System

    Data.gov (United States)

    National Aeronautics and Space Administration — The JPL Tropical Cyclone Information System (TCIS) brings together satellite and in situ data sets from various sources to help you find information for a particular...

  9. Information Systems for University Planning.

    Science.gov (United States)

    Robinson, Robert J.

    This paper proposes construction of a separate data base environment for university planning information, distinct from data bases and systems supporting operational functioning and management. The data base would receive some of its input from the management information systems (MIS)/transactional data bases and systems through a process of…

  10. A lung function information system

    NARCIS (Netherlands)

    A.F.M. Verbraak (Anton); E.J. Hoorn (Ewout); J. de Vries (Julius); J.M. Bogaard (Jan); A. Versprille (Adrian)

    1991-01-01

    markdownabstractAbstract A lung function information system (LFIS) was developed for the data analysis of pulmonary function tests at different locations. This system was connected to the hospital information system (HIS) for the retrieval of patient data and the storage of the lung function

  11. Engineering Information System (EIS)

    Science.gov (United States)

    1992-01-31

    be availabe and usefu for creating powerful tailored contro and mangeen functions. Mode and Framwork Wirth further elaboration of the EIS portio of...control data and activities of the engineering process. The EIM is a conceptual model of administrative and electroic design information. It records...of the access opeations are derived from the instance variable name and type. An attribute conceptually holds one or more instances of a basic type

  12. Information systems in Nuclenor

    International Nuclear Information System (INIS)

    Garcia Sanchez, M.

    2013-01-01

    In the 1989s in Nuclenor a large number of application programs were developed, this spread of software was based on the use of the new incoming machine in those years: the PC. The most severe consequences of having such an amount of isolated programs was the breaking up of corporate data and the loss of coherence between applications. The objective since then has been to unify and consolidate the stored information to increase its quality. (Author)

  13. Intelligent Information Systems Institute

    National Research Council Canada - National Science Library

    Gomes, Carla

    2004-01-01

    ...) at Cornell during the first three years of operation. IISI's mandate is threefold: To perform and stimulate research in computational and data-intensive methods for intelligent decision making systems...

  14. Implementing Student Information Systems

    Science.gov (United States)

    Sullivan, Laurie; Porter, Rebecca

    2006-01-01

    Implementing an enterprise resource planning system is a complex undertaking. Careful planning, management, communication, and staffing can make the difference between a successful and unsuccessful implementation. (Contains 3 tables.)

  15. Information System Quality Assessment Methods

    OpenAIRE

    Korn, Alexandra

    2014-01-01

    This thesis explores challenging topic of information system quality assessment and mainly process assessment. In this work the term Information System Quality is defined as well as different approaches in a quality definition for different domains of information systems are outlined. Main methods of process assessment are overviewed and their relationships are described. Process assessment methods are divided into two categories: ISO standards and best practices. The main objective of this w...

  16. Information systems for risk management

    OpenAIRE

    Michael S. Gibson

    1997-01-01

    Risk management information systems are designed to overcome the problem of aggregating data across diverse trading units. The design of an information system depends on the risk measurement methodology that a firm chooses. Inherent in the design of both a risk management information system and a risk measurement methodology is a tradeoff between the accuracy of the resulting measures of risk and the burden of computing them. Technical progress will make this tradeoff more favorable over time...

  17. Independent Auditor's Approach to the Concept of Fraud in Accounting Standards

    Directory of Open Access Journals (Sweden)

    Handan Bulca

    2015-07-01

    Full Text Available Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and corporate companies will become more transparent. Information users more secure thanks to the information reaching these standards will be able to make healthy decisions. The study also has redefined the concept of independent auditors and the audit process should follow an independent auditor, is also indicated. The focus of the study of the risk of fraud and cheating, Independent Auditing Standards Number 240 constitutes in terms of views.

  18. 25 CFR 39.411 - How will the auditor report its findings?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How will the auditor report its findings? 39.411 Section... EQUALIZATION PROGRAM Accountability § 39.411 How will the auditor report its findings? (a) The auditor selected... to the findings, where submitted, in the final audit report. (b) The auditor must submit a final...

  19. 10 CFR 603.650 - Designation of auditor for for-profit participants.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Designation of auditor for for-profit participants. 603... Financial Matters § 603.650 Designation of auditor for for-profit participants. The auditor identified in an... circumstances, as follows: (a) The Federal cognizant agency or an IPA will be the auditor for a for-profit...

  20. Medical Information Management System (MIMS): A generalized interactive information system

    Science.gov (United States)

    Alterescu, S.; Friedman, C. A.; Hipkins, K. R.

    1975-01-01

    An interactive information system is described. It is a general purpose, free format system which offers immediate assistance where manipulation of large data bases is required. The medical area is a prime area of application. Examples of the system's operation, commentary on the examples, and a complete listing of the system program are included.

  1. Aviation Safety Hotline Information System -

    Data.gov (United States)

    Department of Transportation — The Aviation Safety Hotline Information System (ASHIS) collects, stores, and retrieves reports submitted by pilots, mechanics, cabin crew, passengers, or the public...

  2. Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    2012-01-01

    Over the years, there has been considerable discussion about the extent and exact nature of the responsibilities of the auditor to detect fraud. The purpose of our study is to examine how the courts and professional bodies in a principle-based legal system respond to the change in the audit...... promulgations introducing proactive responsibilities in relation to fraud. We observe the outcome of actual fraud cases in which the court system and professional bodies in Denmark establish the responsibilities of auditors. The data set includes all publicized cases in the period 1996–2006. We find...

  3. PENGARUH INDEPENDENSI, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    Heni Amarin

    2017-05-01

    Full Text Available Penelitian ini bertujuan untuk menganalisis pengaruh independensi, kecerdasan emosional dan kecerdasan spiritual terhadap kinerja audtor pada Kantor Akuntan Publik di Kota Semarang. Obyek penelitian ini adalah auditor yang bekerja pada KAP di Kota Semarang. Sampel dalam penelitian ini berjumlah 78 auditor. Teknik pengambilan sampel yang digunakan adalah teknik convenience sampling. Metode pengumpulan data yaitu menggunakan kuesioner. Metode analisis data menggunakan statistik deskriptif dan regresi linear berganda. Berdasarkan hasil pengujian dapat disimpulkan bahwa independensi dan kecerdasan spiritual berpengaruh positif dan signifikan terhadap kinerja auditor, sedangkan kecerdasan emosional tidak berpengaruh signifikan terhadap kinerja auditor. Oleh karena itu, disarankan untuk auditor meningkatkan sikap independensi dan kecerdasan spiritual dalam melaksanakan kinerjanya. This study aims to analyze the effect of independence, emotional intelligence and spiritual intelligence on the auditors’ performance in public accounting firm in the city of Semarang. The object in this research is auditorr that work in public accountant office at Semarang City. The sample in this research are 78 auditors. The sampling technique that used is convenience sampling technique. The method of collecting data used questionnaires. The method of data analysis used descriptive statistics and multiple linear regression. Based on the test results can be concluded that the independence and spiritual intelligence have a positive and significant effect on the auditors’ performance, while emotional intelligence has no significant effect on the auditors’ performance. Therefore, it is suggested to the auditors to increase independence and spiritual intelligence in performing their task.

  4. Decline traffic information system

    Energy Technology Data Exchange (ETDEWEB)

    Du Plessis, K [Computer Sciences Corporation (CSC), Sydney (Australia)

    2007-09-06

    BHP Billion (BHPB) Cannington has experienced problems in regards to their traffic flow in the decline at the mine. The problems related to reports on near misses of vehicles moving towards each other in the decline. The decline is also to narrow for trucks to pass each other and the operators need to be aware of oncoming traffic in the decline to ensure they could take early evasive steps to ensure the rules of right of way in the decline are adhered to. BHPB Cannington requested CSC to conduct a problem analysis and to provide a solutions proposal to Cannington. The solution was put forward as an augmentation of their current safety procedures used with in the decline. During this phase of the project CSC developed a solutions architecture which involved the use of Active (Radio Frequency Identification) RFID tagging which will enable vehicle movement tracking on a real time basis after which the appropriate traffic movement can be relayed to the operators in the decline. The primary objective of the DTIS is to provide accurate information of traffic movement in the decline and present that information to the operators of the decline IN THE DECLINE upon which they would make their decisions. (orig.)

  5. The Information Systems Artifact

    DEFF Research Database (Denmark)

    Chatterjee, Surtirtha; Xiao, Xiao; Elbanna, Amany

    2017-01-01

    Passionate debates regarding the defining characteristic of the “IT artifact” continue. Such debates, and also the lack of explicit consideration of the “information” element in the IT artifact, motivate us to propose a revised conception, drawing upon concepts from General Systems Theory (GST). ...

  6. Computer-Supported Information Systems.

    Science.gov (United States)

    Mayhew, William H.

    1983-01-01

    The planning and implementation of a computerized management information system at a fictional small college is described. Nine key points are made regarding department involvement, centralization, gradual program implementation, lowering costs, system documentation, and upper-level administrative support. (MSE)

  7. Tropical Cyclone Information System

    Science.gov (United States)

    Li, P. Peggy; Knosp, Brian W.; Vu, Quoc A.; Yi, Chao; Hristova-Veleva, Svetla M.

    2009-01-01

    The JPL Tropical Cyclone Infor ma tion System (TCIS) is a Web portal (http://tropicalcyclone.jpl.nasa.gov) that provides researchers with an extensive set of observed hurricane parameters together with large-scale and convection resolving model outputs. It provides a comprehensive set of high-resolution satellite (see figure), airborne, and in-situ observations in both image and data formats. Large-scale datasets depict the surrounding environmental parameters such as SST (Sea Surface Temperature) and aerosol loading. Model outputs and analysis tools are provided to evaluate model performance and compare observations from different platforms. The system pertains to the thermodynamic and microphysical structure of the storm, the air-sea interaction processes, and the larger-scale environment as depicted by ocean heat content and the aerosol loading of the environment. Currently, the TCIS is populated with satellite observations of all tropical cyclones observed globally during 2005. There is a plan to extend the database both forward in time till present as well as backward to 1998. The portal is powered by a MySQL database and an Apache/Tomcat Web server on a Linux system. The interactive graphic user interface is provided by Google Map.

  8. Non-audit services and auditor independence: Norwegian evidence

    DEFF Research Database (Denmark)

    Zhang, Yu (Elli); Hay, David; Holm, Claus

    2016-01-01

    We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees......-audit services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any...

  9. Information technology equipment cooling system

    Science.gov (United States)

    Schultz, Mark D.

    2014-06-10

    According to one embodiment, a system for removing heat from a rack of information technology equipment may include a sidecar indoor air to liquid heat exchanger that cools warm air generated by the rack of information technology equipment. The system may also include a liquid to liquid heat exchanger and an outdoor heat exchanger. The system may further include configurable pathways to connect and control fluid flow through the sidecar heat exchanger, the liquid to liquid heat exchanger, the rack of information technology equipment, and the outdoor heat exchanger based upon ambient temperature and/or ambient humidity to remove heat from the rack of information technology equipment.

  10. Astro-WISE information system

    NARCIS (Netherlands)

    Valentijn, E. A.; Belikov, A. N.; Kleijn, G. A. Verdoes; Williams, O.R.; Radziwill, NM; Chiozzi, G

    2012-01-01

    Astro-WISE is the first information system in astronomy which covers all aspects of data processing, storage and visualization. We show the various concepts behind the Astro-WISE, their realization and use, migration of Astro-WISE to other astronomical and non-astronomical information systems.

  11. Legislative and Judicial Information Systems.

    Science.gov (United States)

    Becker, Louise Giovane

    1983-01-01

    Reviews computer applications in judicial, legal, and legislative information activities being used to support litigation and court administration, assist in searching for legislation and laws, aid criminal justice information systems, and provide appropriate bibliographic and reference assistance. Management issues in automating systems are…

  12. Underground risk management information systems

    Energy Technology Data Exchange (ETDEWEB)

    Matsuyama, S.; Inoue, M.; Sakai, T.

    2006-03-15

    JCOAL has conducted Joint Research on an Underground Communication and Risk Management Information System with CSIRO of Australia under a commissioned study project for the promotion of coal use starting in fiscal 2002. The goal of this research project is the establishment of a new Safety System focusing on the comprehensive risk management information system by the name of Nexsys. The main components of the system are the Ethernet type underground communication system that represents the data communication base, and the risk management information system that permits risk analysis in real-time and provides decision support based on the collected data. The Nexsys is an open system and is a core element of the underground monitoring system. Using a vast amount of underground data, it is capable of accommodating a wide range of functions that were not available in the past. Because of it, it is possible to construct an advanced underground safety system. 14 figs., 4 tabs.

  13. A Distributed User Information System

    Science.gov (United States)

    1990-03-01

    NOE08 Department of Computer Science NOVO 8 1990 University of Maryland S College Park, MD 20742 D Abstract Current user information database technology ...Transactions on Computer Systems, May 1988. [So189] K. Sollins. A plan for internet directory services. Technical report, DDN Network Information Center...2424 A Distributed User Information System DTiC Steven D. Miller, Scott Carson, and Leo Mark DELECTE Institute for Advanced Computer Studies and

  14. Information Security Management System toolkit

    OpenAIRE

    Καραμανλής, Μάνος; Karamanlis, Manos

    2016-01-01

    Secure management of information is becoming critical for any organization because information is one of the most valuable assets in organization’s business operations. An Information security management system (ISMS) consists of the policies, procedures, guidelines, and associated resources and activities, collectively managed by an organization, in the pursuit of protecting its information assets. An ISMS is a systematic approach for establishing, implementing, operating, mon...

  15. Medical-Information-Management System

    Science.gov (United States)

    Alterescu, Sidney; Friedman, Carl A.; Frankowski, James W.

    1989-01-01

    Medical Information Management System (MIMS) computer program interactive, general-purpose software system for storage and retrieval of information. Offers immediate assistance where manipulation of large data bases required. User quickly and efficiently extracts, displays, and analyzes data. Used in management of medical data and handling all aspects of data related to care of patients. Other applications include management of data on occupational safety in public and private sectors, handling judicial information, systemizing purchasing and procurement systems, and analyses of cost structures of organizations. Written in Microsoft FORTRAN 77.

  16. Spesialisasi Industri Auditor Sebagai Prediktor Earnings Response Coefficient Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Hans Hananto Andreas

    2012-01-01

    Full Text Available This study investigates the effect of auditor’s industry specialisation on the ERC of public companies listed on the BEI in the period of 2006-2010. The purpose of this study is to examine the relationship between audit quality as proxied by auditor’s industry specialisation and the earnings information quality as measured by ERC. Hypothesis testing was conducted using multiple linear regression technique. Using purposive sampling technique, 134 public companies listed on the BEI were selected as the sample of this study. This study finds that there is a positive relationship between auditor’s industry specialisation and company’s ERC. The ERC of companies that use auditors with industry specialisation is higher than ERC of companies that do not use auditors with industry specialisation.

  17. IAEA Safeguards Information System (ISIS)

    International Nuclear Information System (INIS)

    1984-10-01

    Publication of this technical document should serve for better understanding of the technical and functional features of the IAEA Safeguards Information System (ISIS) within the Agency, as well as in the National Systems of accounting for and control of nuclear material. It will also serve as a foundation for further development and improvement of the design and modifications of the Safeguards Information System and its services as a function of Safeguards implementation

  18. Integrated risk information system (IRIS)

    Energy Technology Data Exchange (ETDEWEB)

    Tuxen, L. [Environmental Protection Agency, Washington, DC (United States)

    1990-12-31

    The Integrated Risk Information System (IRIS) is an electronic information system developed by the US Environmental Protection Agency (EPA) containing information related to health risk assessment. IRIS is the Agency`s primary vehicle for communication of chronic health hazard information that represents Agency consensus following comprehensive review by intra-Agency work groups. The original purpose for developing IRIS was to provide guidance to EPA personnel in making risk management decisions. This original purpose for developing IRIS was to guidance to EPA personnel in making risk management decisions. This role has expanded and evolved with wider access and use of the system. IRIS contains chemical-specific information in summary format for approximately 500 chemicals. IRIS is available to the general public on the National Library of Medicine`s Toxicology Data Network (TOXNET) and on diskettes through the National Technical Information Service (NTIS).

  19. ¿Cómo actúan las empresas frente a la dependencia económica del auditor?: el papel del comité de auditoría

    Directory of Open Access Journals (Sweden)

    Estíbaliz Biedma López

    2011-06-01

    Full Text Available ABSTRACTLiterature states that the auditor’s economic bond on a client company could undermine auditor independence. One of the primary functions of an audit committee is to safeguard auditor independence. However, the audit committee is a mechanism within the governance structure of the client firm. Therefore, it depends on this firm that its audit committee possesses the characteristics necessary to be effective. This study analyses whether firms’ decision regarding the degree of independence of the audit committee is determined by the level of economic dependence of their auditors. By mean of a panel data analysis in a sample of Spanish companies between 1998 and 2005, results confirm the existence of a significant relation between the level of independence of the audit committee and the degree of economic dependence of the auditor.Moreover, firms with auditors less economically dependent are those which establish more independent audit committees. These results represent an important contribution to previous literature as provide evidence concerning the strategy followed by firms in the joint design of mechanisms which guarantee the quality of financial reporting system. In addition, they were obtained taking into consideration some of the methodological limitations that have been identified as major obstacles in research on corporate governance, such as endogeneity and unobservable heterogeneity.RESUMENLa dependencia económica del auditor respecto de su cliente es considerada una amenaza para su independencia. El comité de auditoría puede actuar como salvaguarda, sin embargo, es una medida creada por la empresa auditada y de ella depende que cuente con las características necesarias para ser eficaz. Este trabajo analiza si las empresas gradúan el nivel de independencia del comité de auditoría dependiendo del nivel de dependencia económica de su auditor. Aplicando la técnica de datos de panel a una muestra de empresas espa

  20. Pengaruh Faktor Kultur Organisasi, Manajemen, Strategi, Keuangan, Auditor dan Pemerintahan terhadap Kecenderungan Kecurangan Akuntansi

    OpenAIRE

    Firdaus, Eka Fransiska; Suryandari, Erni

    2008-01-01

    Accounting fraud, where the financial reports are reported not in compliance with the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research populati...

  1. THE IMPACT OF AUDITOR AFFILIATION ON FINANCIAL STATEMENT RELEVANCE

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2017-12-01

    Full Text Available The role of the audit report is to provide a level of trust to the professional judgment behind the financial statements of a company. The market for audit services is not a homogenous one, and large audit partners known as the Big 4 dominate with their partner networks in both developed and emerging markets. The scientific literature provides a rich background of studies linking auditor affiliation and auditor independence. The current exploratory paper tries to approach the issue of auditor independence and affiliation by drawing on the Ohlson model for a sample of 552 firm-year observations from the Borsa Istanbul, covering the 2014 and 2015 financial periods. The results reveal a strong correlation for the year 2015 between the Big 4 affiliation and the value of the equities, possibly suggesting a correlation between auditor independence and financial statement relevance.

  2. Disposal Site Information Management System

    International Nuclear Information System (INIS)

    Larson, R.A.; Jouse, C.A.; Esparza, V.

    1986-01-01

    An information management system for low-level waste shipped for disposal has been developed for the Nuclear Regulatory Commission (NRC). The Disposal Site Information Management System (DSIMS) was developed to provide a user friendly computerized system, accessible through NRC on a nationwide network, for persons needing information to facilitate management decisions. This system has been developed on NOMAD VP/CSS, and the data obtained from the operators of commercial disposal sites are transferred to DSIMS semiannually. Capabilities are provided in DSIMS to allow the user to select and sort data for use in analysis and reporting low-level waste. The system also provides means for describing sources and quantities of low-level waste exceeding the limits of NRC 10 CFR Part 61 Class C. Information contained in DSIMS is intended to aid in future waste projections and economic analysis for new disposal sites

  3. Control Evaluation Information System Savings

    Directory of Open Access Journals (Sweden)

    Eddy Sutedjo

    2011-05-01

    Full Text Available The purpose of this research is to evaluate the control of information system savings in the banking and to identify the weaknesses and problem happened in those saving systems. Research method used are book studies by collecting data and information needed and field studies by interview, observation, questioner, and checklist using COBIT method as a standard to assess the information system control of the company. The expected result about the evaluation result that show in the problem happened and recommendation given as the evaluation report and to give a view about the control done by the company. Conclusion took from this research that this banking company has met standards although some weaknesses still exists in the system.Index Terms - Control Information System, Savings

  4. Information Systems Outsourcing Relationship Model

    Directory of Open Access Journals (Sweden)

    Richard Flemming

    2007-09-01

    Full Text Available Increasing attention is being paid to what determines the success of an information systems outsourcing arrangement. The current research aims to provide an improved understanding of the factors influencing the outcome of an information systems outsourcing relationship and to provide a preliminary validation of an extended outsourcing relationship model by interviews with information systems outsourcing professionals in both the client and vendor of a major Australian outsourcing relationship. It also investigates whether the client and the vendor perceive the relationship differently and if so, how they perceive it differently and whether the two perspectives are interrelated.

  5. Market opening and information systems

    International Nuclear Information System (INIS)

    Dardevet, G.; Dardoise, P.; Dreyer, P.; Flahaut, P.

    2007-01-01

    The opening of energy markets to competition requires relevant information systems accessible to all end-users in concern without any discrimination. So, how existing information systems can be changed to become conformable with the requested requirements? Concerning the last step of the opening of energy markets which concerns several millions of clients, how this problem will be overcome considering the huge volume of processing needed? Who will decide or pay the forthcoming upgrades of the information system with respect to the evolution of actors' needs? Four participants were invited to this round table to answer these questions. Their answers are reported in this article. (J.S.)

  6. World-wide information systems

    International Nuclear Information System (INIS)

    1974-01-01

    The three international organizations, IAEA, FAO, and UNESCO, which jointly sponsored the Symposium, share an active interest and involvement in information systems development. The extent of their interest was explained by the Director General of the IAEA, Dr. Sigvard Eklund, when he opened the meeting on behalf of the three co-sponsors: UNESCO in conjunction with the International Council of Scientific Unions (ICSU), took initiatives in 1966 which led to the establishment of its UNISIST programme. Its aims are to co-ordinate existing trends towards international co-operation in the collection, storage and dissemination of information and to act as a catalyst. Its ultimate goal is to establish 'a flexible and loosely connected network of information services based on voluntary co-operation'. A particular concern of UNISIST is to ensure co-ordination of the information activities of the United Nations organizations. The Symposium provided an opportunity for the science information community to assess the progress already made in creating links between diverse national, international, intergovernmental and non-governmental information systems and services. Papers were presented describing current developments in the national information systems of a number of countries, with special emphasis on how these developments were furthering harmonization of national information policies and facilitating interconnection with international systems. INIS and AGRIS figured prominently amongst the international systems discussed. In addition, proposals for two new international systems, to be known as DEVSIS and SPINIS, were outlined. The former will deal with development science information; the latter will cover the information on the administrative, scientific and legal aspects of science policy. There was also discussion of international co-operation in information handling within such international organizations as the CMEA, the Commission of the European Communities and

  7. Audit market competition: auditor changes and the impact of tendering

    OpenAIRE

    Beattie, V.; Fearnley, S.

    1998-01-01

    Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes. In this paper, a questionnaire instrument is used to elicit perceptions of the factors which influence auditor-client realignments in this new environment and to indicate the relative influence of economic and behavioural factors. Positive, statistically significant associations were found between unsolicited approaches and the co...

  8. Turning heads and changing minds transcending IT auditor archetypes

    CERN Document Server

    Ee, Chong

    2013-01-01

    This book provides the IT auditor (student or practitioner) with an understanding of soft skills. It takes a hard look at common auditor perceptions that can hinder an audit and offers practical techniques for overcoming them. Rather than issue a list of 'should dos', the book offers the reader an intuitive, organic approach, with real-life IT scenarios involving general computer, application and third-party controls at various stages of an audit life cycle.

  9. Detecting asset misappropriation: a framework for external auditors

    OpenAIRE

    Kassem, Rasha

    2014-01-01

    Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud. This motivated the current study to examine areas related to asset misappropriation that had never been examined before and alert external auditors in Egypt to a type of fraud which was given less attention. The current study...

  10. Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan

    Directory of Open Access Journals (Sweden)

    Rahmawati Rahmawati

    2016-03-01

    Full Text Available The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.

  11. PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD

    Directory of Open Access Journals (Sweden)

    Mimin Widaningsih

    2015-04-01

    The results showed that the influence of professionalism of internal auditor to fraud prevention is 40.07%, and the rest of 59.93% can be influenced by other variables that are not examined. And the amount of influence of professionalism of internal auditors to the detection of fraud is 37.33%, the rest of 62.67% can be influenced by other variables that are not examined.

  12. Developing Information Systems for Competitive Intelligence Support.

    Science.gov (United States)

    Hohhof, Bonnie

    1994-01-01

    Discusses issues connected with developing information systems for competitive intelligence support; defines the elements of an effective competitive information system; and summarizes issues affecting system design and implementation. Highlights include intelligence information; information needs; information sources; decision making; and…

  13. Auditoría Integral al área de comercialización de la Corporación Verpaintcorp Cía. Ltda. en el período 2012

    OpenAIRE

    Lucero Romero, Edita Azucena

    2014-01-01

    El desarrollo de los informes de auditoría financiera, de control interno, de cumplimiento y de gestión, nos permite obtener un antecedente suficiente para la consolidación de todos éstos resultados en el informe de auditoría integral o llamado también de aseguramiento. La Auditoría Integral, comprende totalitariamente una organización; sin embargo, se puede analizar también, íntegramente, a un componente o un área definida. Involucra a la Auditoria Financiera, Auditoria de Control Interno, ...

  14. EVALUASI KUALITAS FUNGSI INTERNAL AUDITOR DALAM MENINGKATKAN EFEKTIVITAS BANK

    Directory of Open Access Journals (Sweden)

    Sihwahjoeni Sihwahjoeni

    2017-03-01

    Full Text Available Internal auditor was a part that could not be separated from audit internal department. Internal auditor was theside considered having independency and high objectivity so it was expected to perform its task without pressurefrom anywhere. As the independent side, internal auditor was easier to see marks deviations done by managementparty related to their job result and the things related to internal control. Internal auditor had to be able maximallyto give the contribution for the increase and bank development. This research evaluated the internal auditorfunction implementation on banks, analyzed the contribution form given by internal auditor to a bank, anddescribed the bank trick to increase internal auditor quality to be able to give contribution to a bank. Frequentanalysis technique in this research was structural equation modelling (SEM operated through AMOS 16 program.Based on analysis result, it showed that objectivity, performance and audit job, result communication, andaim, authority and accountability had a significant effect to a bank effectiveness, while independency, scope andinternal audit, profession efficiency, follow-up, and plan and operation did not have a significant effect towardbank effectiveness.

  15. Clinical Information Support System (CISS)

    Data.gov (United States)

    Department of Veterans Affairs — Clinical Information Support System (CISS) is a web-based portal application that provides a framework of services for the VA enterprise and supplies an integration...

  16. Map projections cartographic information systems

    CERN Document Server

    Grafarend, Erik W

    2006-01-01

    In the context of Geographical Information Systems (GIS) the book offers a timely review of map projections (sphere, ellipsoid, rotational surfaces) and geodetic datum transformations. For the needs of photogrammetry, computer vision, and remote sensing space projective mappings are reviewed.

  17. Integrated Risk Information System (IRIS)

    Data.gov (United States)

    U.S. Environmental Protection Agency — EPA?s Integrated Risk Information System (IRIS) is a compilation of electronic reports on specific substances found in the environment and their potential to cause...

  18. System Wide Information Management (SWIM)

    Science.gov (United States)

    Hritz, Mike; McGowan, Shirley; Ramos, Cal

    2004-01-01

    This viewgraph presentation lists questions regarding the implementation of System Wide Information Management (SWIM). Some of the questions concern policy issues and strategies, technology issues and strategies, or transition issues and strategies.

  19. Humanitarian information management and systems

    NARCIS (Netherlands)

    van de Walle, B.A.; van den Eede, G.G.P.; Muhren, W.J.; Loffler, J.; Klann, M.

    2009-01-01

    In times of major disasters such as hurricane Katrina or the Sichuan earthquake, the need for accurate and timely information is as crucial as is rapid and coherent coordination among the responding humanitarian community. Effective humanitarian information systems that provide timely access to

  20. In-Vehicle Information Systems

    Directory of Open Access Journals (Sweden)

    Gordana Štefančić

    2012-10-01

    Full Text Available The work considers different information systems, includingthe infonnation ~ystems with autonomous units, whichcany all their intelligence around with them, and those withcommunicating units, which infonn the motorist about the currentsituation of the road system by radio or other means. Thesymbols of various messages have three main objectives: to provideinstruction, to warn of oncoming dange1~ or to give adviceregarding parking or looking for altemative routes. When notused for these pwposes, they are used to provide general informationabout the weathe1~ temperature or possible attractions.The in-vehicle information systems fly to assist the motorist indriving, and they are promoted as part of the comprehensive intelligenttransport system.

  1. Experience representation in information systems

    OpenAIRE

    Kaczmarek, Jan

    2014-01-01

    This thesis looks into the ways subjective dimension of experience could be represented in artificial, non-biological systems, in particular information systems. The pivotal assumption is that experience as opposed to mainstream thinking in information science is not equal to knowledge, so that experience is a broader term which encapsulates both knowledge and subjective, affective component of experience, which so far has not been properly embraced by knowledge representation theories. This ...

  2. Experience representation in information systems

    OpenAIRE

    Kaczmarek, Jan

    2014-01-01

    This thesis looks into the ways subjective dimension of experience could be represented in artificial, non-biological systems, in particular information systems. The pivotal assumption is that experience as opposed to mainstream thinking in information science is not equal to knowledge, so that experience is a broader term which encapsulates both knowledge and subjective, affective component of experience, which so far has not been properly embraced by knowledge representation theories. Th...

  3. Information system revives materials management

    International Nuclear Information System (INIS)

    Hansen, T.

    1995-01-01

    Through a change in philosophy and the development of a new, more efficient information management system, Arizona Public Service Co. (APSW) has, in less than two years, reduced material and service costs by 10 percent. The utility plans to cut these costs form 1993 figures by 25 percent before 2000. The utility is breaking new ground with ongoing implementation of new business processes and the new Materials Logistics Information System (MLIS), which has been co-developed with Texas Instruments Software Division (TISD)

  4. RIMS: Resource Information Management System

    Science.gov (United States)

    Symes, J.

    1983-01-01

    An overview is given of the capabilities and functions of the resource management system (RIMS). It is a simple interactive DMS tool which allows users to build, modify, and maintain data management applications. The RIMS minimizes programmer support required to develop/maintain small data base applications. The RIMS also assists in bringing the United Information Services (UIS) budget system work inhouse. Information is also given on the relationship between the RIMS and the user community.

  5. Environmental monitoring and information systems

    International Nuclear Information System (INIS)

    Gibbert, R.

    1998-01-01

    Environmental monitoring and information systems installed by Dornier are summarized. A broad spectrum of environmental areas from air quality and water to radioactivity is covered. Nuclear power plant monitoring systems, either as remote or plant-internal monitoring systems, form an important element of the work undertaken. The systems delivered covered local, regional or national areas. The range of services provided, and hardware and software platforms are listed. (R.P.)

  6. Trust and Professional Skepticism in the Relationship between auditors and Clients

    DEFF Research Database (Denmark)

    Aschauer, Ewald; Fink, Matthias; Moro, Andrea

    2017-01-01

    This study empirically investigates the relationship between auditors' identification-based trust in client firm's managers and their perceptions of auditors' professional skepticism. We employ a multimethod approach broken Down into two studies. First, in study 1, we approached auditors...... collected from 233 real auditor-client dyads in Germany reveals that auditors' identification-based trust is positively Associated with their clients' perception of the auditors' professional skepticism. The identified coexistence of trust and professional skepticism in auditor-client dyads implies...... that regulatory measures that impede the evolution of trust between auditors and their clients will fail to enhance professional skepticism. instead, regulations should give auditors and their clients sufficient leeway to establish identification-based trust....

  7. La estructura de la contabilidad y la auditoría: un replanteamiento

    Directory of Open Access Journals (Sweden)

    Shyam Sunder

    2003-10-01

    Full Text Available Los fracasos de la autoridad corporativa de muchas de las principales empresas de los EE.UU. en 2002 indican que podría ser útil reconsiderar a fondo la estructura de las instituciones de contabilidad, auditoría, autoridad corporativa y remuneración a los ejecutivos. La sustitución del sistema de normas imperativas por un enfoque competitivo -afín al del derecho consuetudinario- de principios y normas contables podría trasladar el énfasis de los informes financieros desde la forma hacia la esencia. Luego de algunos fallos de la Corte Suprema de los EE.UU., la calidad de la auditoría disminuyó desde finales de los setenta por la presión del gobierno para aumentar la competencia en esa industria, lo cual llevó a que sus integrantes vendieran agresivamente a sus clientes los servicios de auditoría a menos precio para subsistir económicamente. El restablecimiento de la alta calidad de la auditoría podría requerir una reorganización radical de su función, como la de "empaquetarla" con pólizas de seguros. La protección de los intereses de los accionistas minoritarios por las juntas directivas y el control de las galopantes remuneraciones a los ejecutivos son dos problemas adicionales cuya solución podría exigir cambios estructurales y no sólo de procedimiento.

  8. Persepsi Mahasiswa dan Praktisi Akuntansi Terhadap Profesi Akuntan Forensik (Studi pada mahasiswa akuntansi unhas, auditor BPK dan Auditor BPKP

    OpenAIRE

    Akbar, -

    2012-01-01

    AKBAR, A311 07 113. Persepsi Mahasiswa dan Praktisi Akuntansi Terhadap Profesi Akuntan Forensik (Studi pada mahasiswa akuntansi unhas, auditor BPK dan Auditor BPKP, mentored by Drs. H.Amiruddin, M.Si, Ak (Supervisor I) and Rahmawati HS S.E, M.Si, Ak (Supervisor II). This study aims to analyze how students' perceptions of accounting with the accounting practitioners on forensic accounting profession in the perspective of ethics, skills and career options and ...

  9. Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas, Kompetensi dan Etika Auditor Terhadap Kualitas Hasil Pemeriksaan Auditor BPKP Provinsi Sumatera Utara

    OpenAIRE

    Lubis, Arini Ashal

    2015-01-01

    The purpose of this research is to examine the effects of job experience, independence, objectivity, integrity, competence, and auditor ethics on the quality of audit results at Representatives BPKP of North Sumatera. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting. Objectivity was measured...

  10. Hanford Environmental Information System (HEIS)

    International Nuclear Information System (INIS)

    Schreck, R.I.

    1994-01-01

    The Hanford Environmental Information System (HEIS) Subject Area manuals are designed as reference guides, that is, each chapter provides the information needed to make best use of each subject area, its tables, and reporting capabilities. Each subject area is documented in a chapter in one of the subject area manuals. Because these are reference manuals, most of the information is also available in the online help system as well. See Section 5.4.2 of the HEIS User's Guide (DOE-RL 1994a) for a detailed description of the online help

  11. Developing Scalable Information Security Systems

    Directory of Open Access Journals (Sweden)

    Valery Konstantinovich Ablekov

    2013-06-01

    Full Text Available Existing physical security systems has wide range of lacks, including: high cost, a large number of vulnerabilities, problems of modification and support system. This paper covers an actual problem of developing systems without this list of drawbacks. The paper presents the architecture of the information security system, which operates through the network protocol TCP/IP, including the ability to connect different types of devices and integration with existing security systems. The main advantage is a significant increase in system reliability, scalability, both vertically and horizontally, with minimal cost of both financial and time resources.

  12. Information theory of molecular systems

    CERN Document Server

    Nalewajski, Roman F

    2006-01-01

    As well as providing a unified outlook on physics, Information Theory (IT) has numerous applications in chemistry and biology owing to its ability to provide a measure of the entropy/information contained within probability distributions and criteria of their information ""distance"" (similarity) and independence. Information Theory of Molecular Systems applies standard IT to classical problems in the theory of electronic structure and chemical reactivity. The book starts by introducing the basic concepts of modern electronic structure/reactivity theory based upon the Density Functional Theory

  13. The IAEA safeguards information system

    International Nuclear Information System (INIS)

    Gmelin, W.R.; Parsick, R.

    1976-01-01

    The IAEA safeguards under the Non-Proliferation Treaty is meant to follow the model agreement developed by the Safeguards Committee in 1970 and formulated in document INFCIRC/153, which contains provisions that Member States, having concluded Safeguards Agreements with the Agency, should provide design information and reports on initial inventories, changes in the inventories and material balances in respect of each nuclear facility and material balance area for all nuclear materials subject to safeguards. The Agency, on the other hand, should establish and maintain an accountancy system which would provide the data on the location and the movements of all nuclear material subject to safeguards on the basis of the reported information and information obtained during inspections in order to support the Agency's verification activities in the field, to enable the preparation of safeguards statements and to adjust the inspection intensity. Following these requirements, a computer-based information system has been developed and is being implemented and used routinely for input manipulations and queries on a limited scale. This information system comprises two main parts: Part 1 for processing the information as provided by the States, and Part 2 (still under development) for processing the inspection data obtained during verification. This paper describes the characteristics of the Agency information system for processing data under the Non-Proliferation Treaty as well as recent operational experience. (author)

  14. Emergency management information system (EMINS)

    International Nuclear Information System (INIS)

    Desonier, L.M.

    1987-01-01

    In a time of crisis or in an emergency, a manager is required to make many decisions to facilitate the proper solution and conclusion to the emergency or crisis. In order to make these decisions, it is necessary for the manager to have correct up-to-date information on the situation, which calls for an automated information display and entry process. The information handling needs are identified in terms of data, video, and voice. Studies of existing Emergency Operations Centers and evaluations of hardware and software have been completed. The result of these studies and investigations is the design and implementation of an automated Emergency Management Information System. Not only is the system useful for Emergency Management but for any information management requirement

  15. MIMS - MEDICAL INFORMATION MANAGEMENT SYSTEM

    Science.gov (United States)

    Frankowski, J. W.

    1994-01-01

    MIMS, Medical Information Management System is an interactive, general purpose information storage and retrieval system. It was first designed to be used in medical data management, and can be used to handle all aspects of data related to patient care. Other areas of application for MIMS include: managing occupational safety data in the public and private sectors; handling judicial information where speed and accuracy are high priorities; systemizing purchasing and procurement systems; and analyzing organizational cost structures. Because of its free format design, MIMS can offer immediate assistance where manipulation of large data bases is required. File structures, data categories, field lengths and formats, including alphabetic and/or numeric, are all user defined. The user can quickly and efficiently extract, display, and analyze the data. Three means of extracting data are provided: certain short items of information, such as social security numbers, can be used to uniquely identify each record for quick access; records can be selected which match conditions defined by the user; and specific categories of data can be selected. Data may be displayed and analyzed in several ways which include: generating tabular information assembled from comparison of all the records on the system; generating statistical information on numeric data such as means, standard deviations and standard errors; and displaying formatted listings of output data. The MIMS program is written in Microsoft FORTRAN-77. It was designed to operate on IBM Personal Computers and compatibles running under PC or MS DOS 2.00 or higher. MIMS was developed in 1987.

  16. Correlation Between Information Technology And Management Information Systems Quality

    Directory of Open Access Journals (Sweden)

    Annisa Fitri Anggraeni

    2015-08-01

    Full Text Available The aim of this research is to find out the correlation between Information Technology and Management Information System Quality. This research applies literature review from various theories and previously conducted research where controversies between Information Technology and Management Information Systems. The result of this research shows that Information Technology is a part of Management Information System and supports the performance of Management Information Systems.

  17. Management Information Systems at CERN

    CERN Document Server

    Ferguson, J

    1986-01-01

    The specific areas addressed in the study are 1.Management decision support (data presentation, data base management systems â" DBMS, modeling) 2.Text processing, 3.Electronic communication for management purposes, 4.Office automation, 5.Administrative use of Management Information Systems (MIS) and in particular Administrative Data Processing (ADP).

  18. Krsko NPP ecological information system

    International Nuclear Information System (INIS)

    Kovac, A.; Breznik, B.

    1996-01-01

    The Ecological Information System was developed and is used for continuous data collecting from different measuring points as well as for dose calculation in case of emergency. The system collects all the data which are continuously measured in the environment or might have influence to the environment or are necessary for evaluation of impact to the environment. (author)

  19. International Nuclear Information System (INIS)

    International Nuclear Information System (INIS)

    1987-01-01

    Depicts the nature and operations of the first truly international, decentralized and computerized information processing and dissemination system, INIS. The products of the system, consisting of various literature indexes issued in both printed form and on magnetic tapes are described and their utility to scientists is demonstrated

  20. Information Systems and Management Training.

    Science.gov (United States)

    Curry, B.; Smith, D. G.

    1991-01-01

    A case study of a South Wales manufacturer illustrates the need for companies to adopt an integrated strategy for computerization and information systems. Lack of management training blending computing and business skills can have a crippling effect on system development and organizational health. (SK)

  1. HTR-10 management information system

    International Nuclear Information System (INIS)

    Liu Ruoxiao; Wu Zhongwang; Xi Shuren

    2000-01-01

    The HTR-10 Management information system (REMIS) strengthens the managerial level and usage of the information of HTR-10, thereby enhances the ability and efficiency of the design and management work. REMIS is designed based on the Client/Server framework. Database management system is SQL Server 6.5 for NT, While the client side is developed by Borland C ++ Builder, and it is based on Windows 95/98. The network protocol is TCP/IP. REMIS collects date of the HTR-10 at four parameters: Reactor properties, Design parameters, Equipment properties Reactor system flow charts. Final discussing extended prospect of REMIS

  2. Personalized Mobile Information Retrieval System

    Directory of Open Access Journals (Sweden)

    Okkyung Choi

    2012-04-01

    Full Text Available Building a global Network Relations with the internet has made huge changes in personal information system and even comments left on a webpage of SNS(Social Network Services are appreciated as important elements that would provide valuable information for someone. Social Network is a relation between individuals or groups, represented in a graph model, which converts the concept of psychological and social relations into a logical structure by using node and link. But, most of the current personalized systems on the basis of Social Network are built and constructed mainly in the PC environment, and the systems are neither designed nor implemented in mobile environment. Hence, the objective of this study is to propose methods of providing Personalized Mobile Information Retrieval System using NFC (Near Field Communication Smartphone, which will be then used for Smartphone users. Besides, this study aims to verify its efficiency through a comparative analysis of existing studies.

  3. The decommissioning information management system

    International Nuclear Information System (INIS)

    Park, Seung-Kook; Moon, Jei-Kwon

    2015-01-01

    At the Korea Atomic Energy Research Institute (KAERI), the Korea Research Reactor (KRR-2) and one uranium conversion plant (UCP) were decommissioned. A project was launched in 1997, for the decommissioning of KRR-2 reactor with the goal of completion by 2008. Another project for the decommissioning of the UCP was launched in 2001. The physical dismantling works were started in August 2003 and the entire project was completed by the end of 2010. KAERI has developed a computer information system, named DECOMMIS, for an information management with an increased effectiveness for decommissioning projects and for record keeping for the future decommissioning projects. This decommissioning information system consists of three sub-systems; code management system, data input system (DDIS) and data processing and output system (DDPS). Through the DDIS, the data can be directly inputted at sites to minimize the time gap between the dismantling activities and the evaluation of the data by the project staff. The DDPS provides useful information to the staff for more effective project management and this information includes several fields, such as project progress management, man power management, waste management, and radiation dose control of workers and so on. The DECOMMIS was applied to the decommissioning projects of the KRR-2 and the UCP, and was utilized to give information to the staff for making decisions regarding the progress of projects. It is also to prepare the reference data for the R and D program which is for the development of the decommissioning engineering system tools and to maintain the decommissioning data for the next projects. In this paper, the overall system will be explained and the several examples of its utilization, focused on waste management and manpower control, will be introduced. (author)

  4. Laboratory information management system proposal

    Energy Technology Data Exchange (ETDEWEB)

    Brown, B.; Schweitzer, S.; Adams, C.; White, S. [Tennessee Univ., Knoxville, TN (United States)

    1992-08-01

    The objectives of this paper is design a user friendly information management system using a relational database in order to: allow customers direct access to the system; provide customers with direct sample tracking capabilities; provide customers with more timely, consistent reporting; better allocate costs for analyses to appropriate customers; eliminate cumbersome and costly papertrails; and enhance facility utilization by laboratory personnel. The resultant savings through increased efficiency provided by this system should more than offset its cost in the long-term.

  5. Laboratory information management system proposal

    Energy Technology Data Exchange (ETDEWEB)

    Brown, B.; Schweitzer, S.; Adams, C.; White, S. (Tennessee Univ., Knoxville, TN (United States))

    1992-01-01

    The objectives of this paper is design a user friendly information management system using a relational database in order to: allow customers direct access to the system; provide customers with direct sample tracking capabilities; provide customers with more timely, consistent reporting; better allocate costs for analyses to appropriate customers; eliminate cumbersome and costly papertrails; and enhance facility utilization by laboratory personnel. The resultant savings through increased efficiency provided by this system should more than offset its cost in the long-term.

  6. Information requirements for enterprise systems

    OpenAIRE

    Sommerville, Ian; Lock, Russell; Storer, Tim

    2012-01-01

    In this paper, we discuss an approach to system requirements engineering, which is based on using models of the responsibilities assigned to agents in a multi-agency system of systems. The responsibility models serve as a basis for identifying the stakeholders that should be considered in establishing the requirements and provide a basis for a structured approach, described here, for information requirements elicitation. We illustrate this approach using a case study drawn from civil emergenc...

  7. A comprehensive radiology information system

    International Nuclear Information System (INIS)

    Jost, R.G.

    1985-01-01

    DECrad version II was recently tested by members of the Radiology Information System Consortium (RISC) and was found to meet the specifications prepared by the consortium. It is a comprehensive tailorable system that can be interfaced to practically any HIS. This paper provides an overall view of the major functions of the system which include registration, scheduling, tracking, film library management, reporting, statistics, and teaching modules. The evolution of the specification and user experiences is reported

  8. Aspectos Comportamentais no Julgamento Profissional dos Auditores Independentes

    Directory of Open Access Journals (Sweden)

    José Emerson Firmino

    2013-12-01

    Full Text Available Alguns estudos evidenciam que a adoção das International Financial Reporting Standards (IFRS proporcionou melhorias na qualidade das informações contábeis. Mas, o conjunto de Procedimentos descritos nas IFRSs é fortemente afetado pelo julgamento profissional dos contadores. O mesmo fato ocorre com o auditor, que deve avaliar se a aplicação das normas resulta em fair presentation. Esse julgamento dependerá da interpretação do auditor sobre o nível de probabilidade associada a determinadas expressões presentes no texto das normas contábeis. Alguns autores evidenciam que existem diferenças significativas na interpretação das expressões verbais de probabilidade entre os auditores e que aspectos comportamentais estão influenciando a emissão do parecer de auditoria. Diante desse cenário, o objetivo deste estudo foi investigar como se comportam os auditores no julgamento de situações subjetivas, inseridos em um cenário pessimista ou otimista, no momento da avaliação dos critérios de reconhecimento e/ou mensuração, quando da execução dos trabalhos da auditoria. A amostra desta pesquisa é composta por 258 auditores independentes com registro de responsáveis técnicos junto à Comissão de Valores Mobiliários (CVM. Os resultados obtidos, por intermédio da análise das respostas dos auditores para situações subjetivas, sugerem que o julgamento do auditor em situações de subjetividade é influenciado por aspectos comportamentais, sendo que eles podem apresentar opiniões distintas em seus relatórios.

  9. Development of logistics information systems

    Directory of Open Access Journals (Sweden)

    Milan Ž. Dronjak

    2012-10-01

    Full Text Available An adequate logistics information system provides real time automated data processing, distribution and of information according to Terrain Commander's requirements, which leads to timely fulfillment of logistic demands of units. SAP ERP The SAP ERP application is the integrated (ERP software capable of working with complex organisational structures, personnel, equipment, and finance. It enables planning and combining forces for every type of operations. The system also enables the determination of the readiness status of modelled forces. ISL The Information System for Logistics (ISL is a comprehensive information system of the Ministry of Defence (MoD and the Army of the Czech Republic that covers many areas: acquisition, supply, ammunition and equipment maintenance, logistics, etc. The ISL provides support for military logistics in all important areas of consumer and acquisition logistics, satisfaying all kinds of Defence Forces needs in the country and abroad. LOGFAS The information system LOGFAS comprises Logistics Database (LOGBASE, Movement and Transportation software (M&T, Allied Command Europe Resource Optimisation Software System (ACROSS and Logistic Reporting System (LOGREP. The Logistics Database LOGBASE represents a logistics information source and also a database related to assets, forces, geography, infrastructure, targets, supplies, movements and medical data. The main software tools which rely on the LOGBASE are M&T, ACROSS and LOGREP. GCSS-Army The original impetus to create the SALE came in the mid-90s when the United States Department of Defense (DoD started a logistics modernisation programme. One of tasks was to build The Single Army Logistics Enterprise (SALE for the purpose of covering the whole organisational structure of the DoD. There are three components of the SALE: GCSS-Army, PLM+ and LMP. Each of them uses the commercial Enterprise Resource Planning SAP Software with a Web access. The main component, GCSS

  10. Evolution of toxicology information systems

    Energy Technology Data Exchange (ETDEWEB)

    Wassom, J.S.; Lu, P.Y. [Oak Ridge National Laboratory, TN (United States)

    1990-12-31

    Society today is faced with new health risk situations that have been brought about by recent scientific and technical advances. Federal and state governments are required to assess the many potential health risks to exposed populations from the products (chemicals) and by-products (pollutants) of these advances. Because a sound analysis of any potential health risk should be based on the use of relevant information, it behooves those individuals responsible for making the risk assessments to know where to obtain needed information. This paper reviews the origins of toxicology information systems and explores the specialized information center concept that was proposed in 1963 as a means of providing ready access to scientific and technical information. As a means of illustrating this concept, the operation of one specialized information center (the Environmental Mutagen Information Center at Oak Ridge National Laboratory) will be discussed. Insights into how toxicological information resources came into being, their design and makeup, will be of value to those seeking to acquire information for risk assessment purposes. 7 refs., 1 fig., 4 tabs.

  11. Introduction to Management Information system

    OpenAIRE

    Mishra, Umakant

    2013-01-01

    A Management Information System (MIS) is a systematic organization and presentation of information that is generally required by the management of an organization for taking better decisions for the organization. The MIS data may be derived from various units of the organization or from other sources. However it is very difficult to say the exact structure of MIS as the structure and goals of different types of organizations are different. Hence both the data and structure of MIS is dependent...

  12. La calidad de la auditoría en Sistemas de Gestión. Software AUDIT_INTEGRATED

    Directory of Open Access Journals (Sweden)

    Dalilis Escobar-Rivera

    2016-01-01

    Full Text Available La calidad es un factor esencial para las organizaciones frente a un contexto de globalización económica , auge de las Tecnologías de la Información y las Comunicaciones (TICs y aumento de la competencia. Este marco constituye un reto para el cumplimiento de su misión; por tanto es un imperativo el desarrollo de auditorías eficaces, como herramienta para la evaluación y control del desempeño del Sistema de Gestión. Con el objetivo de mejorar la calidad de esta actividad y satisfacer las necesidades del cliente de auditoría, se propone un diseño para la planificación, realización, seguimiento y mejora de la calidad del proceso de auditoría integrada, que cuen ta con doce tareas agrupadas en cuatro etapas y cuyo centro se vincula a la utilización de la herramienta informática AUDIT_INTEGRATED. La propuesta, se concibe para que la mejora continua favorezca la calidad de la auditoría integrada, a través de la veri ficación del sistema.

  13. Information Systems in University Learning

    Directory of Open Access Journals (Sweden)

    Gheorghe SABAU

    2010-01-01

    Full Text Available The authors of this article are going to bring into light the significance, the place and the role of information systems in the university education process. At the same time they define the objectives and the target group of the subject named Economic Information Systems and state the competence gained by students by studying this subject. Special attention is given to the curriculum to be taught to students and to a suggestive enumeration of a series of economic applications that can be themes for laboratory practice and for students’ dissertation (graduation thesis.

  14. Advanced Information Processing System (AIPS)

    Science.gov (United States)

    Pitts, Felix L.

    1993-01-01

    Advanced Information Processing System (AIPS) is a computer systems philosophy, a set of validated hardware building blocks, and a set of validated services as embodied in system software. The goal of AIPS is to provide the knowledgebase which will allow achievement of validated fault-tolerant distributed computer system architectures, suitable for a broad range of applications, having failure probability requirements of 10E-9 at 10 hours. A background and description is given followed by program accomplishments, the current focus, applications, technology transfer, FY92 accomplishments, and funding.

  15. 78 FR 39285 - Information Collection Being Reviewed by the Federal Communications Commission Under Delegated...

    Science.gov (United States)

    2013-07-01

    .... SUPPLEMENTARY INFORMATION: OMB Control Number: 3060-0384. Title: Sections 64.901, 64.904 and 64.905, Auditor's... allocation manual is to either have an attest engagement performed by an independent auditor every two years, covering the prior two year period, or have a financial audit performed by an independent auditor...

  16. [Electronic poison information management system].

    Science.gov (United States)

    Kabata, Piotr; Waldman, Wojciech; Kaletha, Krystian; Sein Anand, Jacek

    2013-01-01

    We describe deployment of electronic toxicological information database in poison control center of Pomeranian Center of Toxicology. System was based on Google Apps technology, by Google Inc., using electronic, web-based forms and data tables. During first 6 months from system deployment, we used it to archive 1471 poisoning cases, prepare monthly poisoning reports and facilitate statistical analysis of data. Electronic database usage made Poison Center work much easier.

  17. Gestión medioambiental y auditoría

    Directory of Open Access Journals (Sweden)

    José Joaquim Marques de Almeida

    2002-01-01

    Full Text Available El concepto de auditoría medioambiental fue introducido en Estados Unidos a finales de la década de los años setenta con el objetivo de asegurar que las empresas cumplían las disposiciones legales y no se encontraban en situación irregular. En Europa, el Reglamento CEE 1836/93, publicado en junio de 1993 y aplicado a partir de abril de 1995, establece normas de gestión medioambiental y les exige a las empresas que promuevan la realización de auditorías medioambientales. En Portugal el concepto de auditoría medioambiental surgió en 1992, pero es hasta 1994 cuando se comienza a intensificar la realización de auditorías de este tipo. En este trabajo se describe el proceso de una auditoría medioambiental que abarca dos aspectos: 1 la identificación, evaluación y control de los procesos que pueden estar operando bajo condiciones de riesgo o provocando la contaminación del medio ambiente, y 2 la integración de una empresa en un proceso de certificación, de acuerdo con las normas ISO 14 000

  18. The ideal laboratory information system.

    Science.gov (United States)

    Sepulveda, Jorge L; Young, Donald S

    2013-08-01

    Laboratory information systems (LIS) are critical components of the operation of clinical laboratories. However, the functionalities of LIS have lagged significantly behind the capacities of current hardware and software technologies, while the complexity of the information produced by clinical laboratories has been increasing over time and will soon undergo rapid expansion with the use of new, high-throughput and high-dimensionality laboratory tests. In the broadest sense, LIS are essential to manage the flow of information between health care providers, patients, and laboratories and should be designed to optimize not only laboratory operations but also personalized clinical care. To list suggestions for designing LIS with the goal of optimizing the operation of clinical laboratories while improving clinical care by intelligent management of laboratory information. Literature review, interviews with laboratory users, and personal experience and opinion. Laboratory information systems can improve laboratory operations and improve patient care. Specific suggestions for improving the function of LIS are listed under the following sections: (1) Information Security, (2) Test Ordering, (3) Specimen Collection, Accessioning, and Processing, (4) Analytic Phase, (5) Result Entry and Validation, (6) Result Reporting, (7) Notification Management, (8) Data Mining and Cross-sectional Reports, (9) Method Validation, (10) Quality Management, (11) Administrative and Financial Issues, and (12) Other Operational Issues.

  19. Executive Information Systems' Multidimensional Models

    Directory of Open Access Journals (Sweden)

    2007-01-01

    Full Text Available Executive Information Systems are design to improve the quality of strategic level of management in organization through a new type of technology and several techniques for extracting, transforming, processing, integrating and presenting data in such a way that the organizational knowledge filters can easily associate with this data and turn it into information for the organization. These technologies are known as Business Intelligence Tools. But in order to build analytic reports for Executive Information Systems (EIS in an organization we need to design a multidimensional model based on the business model from the organization. This paper presents some multidimensional models that can be used in EIS development and propose a new model that is suitable for strategic business requests.

  20. Database, expert systems, information retrieval

    International Nuclear Information System (INIS)

    Fedele, P.; Grandoni, G.; Mammarella, M.C.

    1989-12-01

    The great debate concerning the Italian high-school reform has induced a ferment of activity among the most interested and sensible of people. This was clearly demonstrated by the course 'Innovazione metodologico-didattica e tecnologie informatiche' organized for the staff of the 'lstituto Professionale L. Einaudi' of Lamezia Terme. The course was an interesting opportunity for discussions and interaction between the world of School and computer technology used in the Research field. This three day course included theoretical and practical lessons, showing computer facilities that could be useful for teaching. During the practical lessons some computer tools were presented from the very simple Electronic Sheets to the more complicated information Retrieval on CD-ROM interactive realizations. The main topics will be discussed later. They are: Modelling, Data Base, Integrated Information Systems, Expert Systems, Information Retrieval. (author)

  1. Qualitative Studies in Information Systems

    DEFF Research Database (Denmark)

    Sarker, Suprateek; Xiao, Xiao; Beaulieu, Tanya

    2013-01-01

    The authors discuss a review of qualitative papers on information systems (IS) published in various journals between 2001 and 2012. They explain trends related to qualitative research in the chosen journals and the key anatomical components of a qualitative research manuscript, including...

  2. Geographic Information Systems: A Primer

    Science.gov (United States)

    1990-10-01

    Albert Bargeski Page Building 1 2001 Wisconsin Ave., N.W. Washington, DC 20235 (202) 673-5594 DATA: Physical Biological Chemical National Technical...Information Systems Proceedings. ’an Francisco, CA, Oct. 26-30. ASPRS and ACSM. Vol. 1. pp. 1’ - 147. John, N. 1982. Megatrends - Ten New Directions

  3. Teaching RFID Information Systems Security

    Science.gov (United States)

    Thompson, Dale R.; Di, Jia; Daugherty, Michael K.

    2014-01-01

    The future cyber security workforce needs radio frequency identification (RFID) information systems security (INFOSEC) and threat modeling educational materials. A complete RFID security course with new learning materials and teaching strategies is presented here. A new RFID Reference Model is used in the course to organize discussion of RFID,…

  4. INIS - International Nuclear Information System

    International Nuclear Information System (INIS)

    1995-01-01

    The paper presents International Nuclear Information System (INIS): history of its development; INIS support products (INIS Reference Series, Friendly Inputting of Bibliographic Records software); INIS output products (INIS Atomindex, magnetic tapes, online service, database on CD-ROM, microfiche service); INIS philosophy; input of INIS database by subject areas; and examples of INIS input

  5. Information interchange system and apparatus

    NARCIS (Netherlands)

    2013-01-01

    To overcome the drawback of difficulties when interchanging a patient's health record among different health information management systems and yet keep the patient's privacy, this invention proposes a method comprising the steps of: extracting, from a certificate, a signature of a first service

  6. Grenada Education Management Information System

    OpenAIRE

    Porta, Emilio; Klein, Jennifer; Arcia, Gustavo; Nannyonjo, Harriet

    2012-01-01

    The Education Management Information System (EMIS) country report for Grenada includes the following headings: background which includes education data in Grenada, EMIS staff, facilities and equipment, EMIS data, and publications; prerequisites of quality; assurances of integrity; methodological soundness; accuracy and reliability; serviceability; and accessibility.

  7. DEVELOPMENT OF MANAGEMENT INFORMATION SYSTEMS

    OpenAIRE

    Wiesław Samitowski

    2016-01-01

    On the basis of many years of experience in providing consulting services in the area of management, the author presents the issues regarding the development of information systems to be applied in business. The analysis is conducted within the framework of a field of study introduced by the author and referred to as infornomics.

  8. Radiology information management system, TOSRIM

    International Nuclear Information System (INIS)

    Tani, Yuichiro; Uchiyama, Akira; Kimura, Hirohito

    1991-01-01

    This is a report on a new type of distributed computer system for radiology departments named 'TOSRIM' (Toshiba radiology information management system), which is designed to be installed between medical diagnosis equipment and a host computer system in a hospital. Recently, a new type of host computer system has been developed which enables doctors to order any of the hospital's entire activities using terminals. By connecting 'TOSRIM' to this type of host computer system, many of the activities of a radiology department can be carried out via terminals without the use of examination requirement forms. As well as being connected to medical diagnosis equipment, 'TOSRIM' can also be connected to a medical imaging system which stores and displays medical images. By means of these connections, doctors will be able to diagnose medical images using display terminals without the need for films. (author)

  9. Radiology information management system, TOSRIM

    Energy Technology Data Exchange (ETDEWEB)

    Tani, Yuichiro; Uchiyama, Akira; Kimura, Hirohito (Toshiba Corp., Kawasaki, Kanagawa (Japan))

    1991-02-01

    This is a report on a new type of distributed computer system for radiology departments named 'TOSRIM' (Toshiba radiology information management system), which is designed to be installed between medical diagnosis equipment and a host computer system in a hospital. Recently, a new type of host computer system has been developed which enables doctors to order any of the hospital's entire activities using terminals. By connecting 'TOSRIM' to this type of host computer system, many of the activities of a radiology department can be carried out via terminals without the use of examination requirement forms. As well as being connected to medical diagnosis equipment, 'TOSRIM' can also be connected to a medical imaging system which stores and displays medical images. By means of these connections, doctors will be able to diagnose medical images using display terminals without the need for films. (author).

  10. GEOGRAPHIC NAMES INFORMATION SYSTEM (GNIS) ...

    Science.gov (United States)

    The Geographic Names Information System (GNIS), developed by the U.S. Geological Survey in cooperation with the U.S. Board on Geographic Names (BGN), contains information about physical and cultural geographic features in the United States and associated areas, both current and historical, but not including roads and highways. The database also contains geographic names in Antarctica. The database holds the Federally recognized name of each feature and defines the location of the feature by state, county, USGS topographic map, and geographic coordinates. Other feature attributes include names or spellings other than the official name, feature designations, feature class, historical and descriptive information, and for some categories of features the geometric boundaries. The database assigns a unique feature identifier, a random number, that is a key for accessing, integrating, or reconciling GNIS data with other data sets. The GNIS is our Nation's official repository of domestic geographic feature names information.

  11. The Information Tekhnology Share In Management Information System

    Directory of Open Access Journals (Sweden)

    Nur Zeina Maya Sari

    2015-08-01

    Full Text Available Abstract Management Information System growth cause change of role from all manager in decision making the information technology. While prima facie reason for the usage of information technology in business to support such a manner so that information system may operate better OBrienamp Marakas 2004. Its meaning with existence of information tekhnology in management information system SIM company management decision making which initially often pursued by many factor of non technical become accurately is relevant complete and on schedule

  12. PROMIS (Procurement Management Information System)

    Science.gov (United States)

    1987-01-01

    The PROcurement Management Information System (PROMIS) provides both detailed and summary level information on all procurement actions performed within NASA's procurement offices at Marshall Space Flight Center (MSFC). It provides not only on-line access, but also schedules procurement actions, monitors their progress, and updates Forecast Award Dates. Except for a few computational routines coded in FORTRAN, the majority of the systems is coded in a high level language called NATURAL. A relational Data Base Management System called ADABAS is utilized. Certain fields, called descriptors, are set up on each file to allow the selection of records based on a specified value or range of values. The use of like descriptors on different files serves as the link between the falls, thus producing a relational data base. Twenty related files are currently being maintained on PROMIS.

  13. European Marine Information System. Eumaris; European Marine Information System. Eumaris

    Energy Technology Data Exchange (ETDEWEB)

    Caiaffa, E. [ENEA, Centro Ricerche Casaccia, Rome (Italy). Dipt. Ambiente

    1999-07-01

    The present paper summarises the activities developed by ETC/MCE, under European Environment Agency (EEA) contract, on the Geographic Information System. The aim of present paper is to introduce some general concepts about the Geographic Information Systems and to investigate the potential of G.I.S. as tool for the assessment of the European seas. Care has also been taken to explain the main technical and educational reasons that led to EUMARIS GIS birth, its evolution in the last year, till to its presentation at the Inter-Regional Forum of the European Conventions held in Venice. GIS is a technological tool phenomenon involving various aspects and different issues; many examples of thematic maps involving that different subjects are shown in the paper. [Italian] Il presente articolo riassume le attivita' svolte, nell'ambito del Geographic Information System, dall'ETC/MCE sotto contratto con l'Agenzia Europea per l'Ambiente (EEA) che ha sede a Copenhagen. Scopo del presente articolo e' quello di introdurre alcuni concetti generali sui Geographic Information System (GIS) e di dimostrare la possibilita' di utilizzare il GIS stesso come strumento per la valutazione dello stato dei mari dell'Europa. Si e' cercato di spiegare le principali ragioni tecniche che hanno portato alla nascita del progeto del GIS EUMARIS, alla sua realizzazione fino alla sua presentazione all'Inter-Regional Forum of European Conventions tenutosi a Venezia. Si e' cercato anche di mostrare come un GIS per sua natura e' uno strumento che coinvolge vari aspetti tecnologici e differenti tipi di dati; nell'articolo vengono mostrati diversi esempi di mappe tematiche che contengono tali differenti argomenti.

  14. Respiratory care management information systems.

    Science.gov (United States)

    Ford, Richard M

    2004-04-01

    Hospital-wide computerized information systems evolved from the need to capture patient information and perform billing and other financial functions. These systems, however, have fallen short of meeting the needs of respiratory care departments regarding work load assessment, productivity management, and the level of outcome reporting required to support programs such as patient-driven protocols. The respiratory care management information systems (RCMIS) of today offer many advantages over paper-based systems and hospital-wide computer systems. RCMIS are designed to facilitate functions specific to respiratory care, including assessing work demand, assigning and tracking resources, charting, billing, and reporting results. RCMIS incorporate mobile, point-of-care charting and are highly configurable to meet the specific needs of individual respiratory care departments. Important and substantial benefits can be realized with an RCMIS and mobile, wireless charting devices. The initial and ongoing costs of an RCMIS are justified by increased charge capture and reduced costs, by way of improved productivity and efficiency. It is not unusual to recover the total cost of an RCMIS within the first year of its operation. In addition, such systems can facilitate and monitor patient-care protocols and help to efficiently manage the vast amounts of information encountered during the practitioner's workday. Respiratory care departments that invest in RCMIS have an advantage in the provision of quality care and in reducing expenses. A centralized respiratory therapy department with an RCMIS is the most efficient and cost-effective way to monitor work demand and manage the hospital-wide allocation of respiratory care services.

  15. EnviroTRADE information system

    International Nuclear Information System (INIS)

    Harlan, C.; Harrington, M.W.

    1993-01-01

    Environmental Technologies for Remedial Actions Data Exchange (EnviroTRADE) is a graphical/textual information management system being developed for the cleanup program of the U.S. Department of Energy's (DOE) Weapons Complex. Its principal purpose is to provide a single, powerful, interactive database that addresses environmental restoration and waste management (ER/WM) problems and the technologies currently under development or already available to resolve them. Because the volume and complexity of the information is so large, a sophisticated Relational Database Management System (RDBMS) is employed in EnviroTRADE. EnviroTRADE will be a multi-purpose, multi-user system capable of addressing a broad range of environmental assessment and cleanup issues. An early focus for the Beta version of EnviroTRADE has been to find matches between specific environmental problems at particular sites (e.g., in terms of waste composition and form) and available and new technologies suited to solve problems. The current prototype EnviroTRADE database includes both U.S. and foreign problems and technologies. A Beta version was developed and demonstrated during FY92 and was expanded in FY93. This system was delivered to EM-523 as a stand-alone resident system for demonstration and feedback purposes. The resident system demonstrates the feasibility of this kind of multi-purpose system and also provides a test bed for refining the system architecture. As the architecture and database grow, an increasing range of possible applications is envisioned. The ability to import very large quantities of graphical, textual, and numerical information into the database is of particular importance. Since a great deal of appropriate data already exists in various electronic formats, a rapid expansion into EnviroTRADE-accessible data is possible without relying on manual entry methods

  16. Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry

    Directory of Open Access Journals (Sweden)

    Kabiru Isa Dandago

    2012-12-01

    means for ensuring auditor independence and high audit quality in the Malaysian banking industry. In the absence of statutory/mandatory requirement for auditor rotation, it is recommended that the Malaysian banking institutions should be carefully evaluating the impact auditor rotation would have on the quality of audit work on their current and future financial statements, as they decide whether to rotate their auditors or not.

  17. Marketing in Admissions: The Information System Approach.

    Science.gov (United States)

    Wofford, O. Douglas; Timmerman, Ed

    1982-01-01

    A marketing information system approach for college admissions is outlined that includes objectives, information needs and sources, a data collection format, and information evaluation. Coordination with other institutional information systems is recommended. (MSE)

  18. Information Assurance for Enterprise Resource Planning Systems: Risk Considerations in Public Sector Organizations

    International Nuclear Information System (INIS)

    Naeem, S.; Islam, M.H.

    2016-01-01

    ERP (Enterprise Resource Planning) systems reveal and pose non-typical risks due to its dependencies of interlinked business operations and process reengineering. Understanding of such type of risks is significant conducting and planning assurance involvement of the reliability of these complicated computer systems. Specially, in case of distributed environment where data reside at multiple sites and risks are of unique nature. Until now, there are brief pragmatic grounds on this public sector ERP issue. To analyze this subject, a partially organized consultation study was carried out with 15 skilled information systems auditors who are specialists in evaluating ERP systems risks. This methodology permitted to get more elaborated information about stakeholder's opinions and customer experiences. In addition, interviewees mentioned a numerous basic execution troubles (e.g. inadequately skilled human resource and insufficient process reengineering attempts) that lead into enhanced hazards. It was also reported by the interviewees that currently risks vary across vendors and across applications. Eventually, in offering assurance with ERP systems participants irresistibly stresses examining the process instead of system end product. (author)

  19. Information Assurance for Enterprise Resource Planning Systems: Risk Considerations in Public Sector Organizations

    Directory of Open Access Journals (Sweden)

    SHAHZAD NAEEM

    2016-10-01

    Full Text Available ERP (Enterprise Resource Planning systems reveal and pose non-typical risks due to its dependencies of interlinked business operations and process reengineering. Understanding of such type of risks is significant conducting and planning assurance involvement of the reliability of these complicated computer systems. Specially, in case of distributed environment where data reside at multiple sites and risks are of unique nature. Until now, there are brief pragmatic grounds on this public sector ERP issue. To analyze this subject, a partially organized consultation study was carried out with 15 skilled information systems auditors who are specialists in evaluating ERP systems risks. This methodology permitted to get more elaborated information about stakeholder?s opinions and customer experiences. In addition, interviewees mentioned a numerous basic execution troubles (e.g. inadequately skilled human resource and insufficient process reengineering attempts that lead into enhanced hazards. It was also reported by the interviewees that currently risks vary across vendors and across applications. Eventually, in offering assurance with ERP systems participants irresistibly stresses examining the process instead of system end product.

  20. INIS - International Nuclear Information System

    International Nuclear Information System (INIS)

    Nevyjel, A.

    1983-10-01

    The International Nuclear Information System is operated by the IAEA in close cooperation with its participating countries. Each country is responsible for the acquisition of the literature published within its boundaries. These data are collected by the INIS secretariat in Vienna and the resulting comprehensive data base is available for all member states. On behalf of Austrian Federal Chancellor's Office the Austrian Research Centre Seibersdorf operates the Austrian INIS-Center, which offers information services in form of retrospective searches and current awareness services. (Author) [de

  1. Managing Sustainable Information Systems Development

    DEFF Research Database (Denmark)

    Kautz, Karlheinz

    2013-01-01

    Sustainable information systems development (ISD) in the context of this paper is not about products that support sustainability at large with its environmental, economic and social dimensions and little about the development of sustainable products, which are both without doubt important topics....... This paper is about a prerequisite for such products, namely, a sustainable ISD process, a process which exhibits reasonable and responsible stewardship and utilisation of the existing resources for ISD—people and information in the context of scope, time/schedule, budget/cost, quality and risk....

  2. Hanford Environmental Information System (HEIS)

    International Nuclear Information System (INIS)

    1994-01-01

    The Hanford Environmental Information System (HEIS) is a consolidated set of automated resources that effectively manage the data gathered during environmental monitoring and restoration of the Hanford Site. HEIS includes an integrated database that provides consistent and current data to all users and promotes sharing of data by the entire user community. HEIS is an information system with an inclusive database. Although the database is the nucleus of the system, HEIS also provides user access software: query-by-form data entry, extraction, and browsing facilities; menu-driven reporting facilities; an ad hoc query facility; and a geographic information system (GIS). These features, with the exception of the GIS, are described in this manual set. Because HEIS contains data from the entire Hanford Site, many varieties of data are included and have.been divided into subject areas. Related subject areas comprise several volumes of the manual set. The manual set includes a data dictionary that lists all of the fields in the HEIS database, with their definitions and a cross reference of their locations in the database; definitions of data qualifiers for analytical results; and a mapping between the HEIS software functions and the keyboard keys for each of the supported terminals or terminal emulators

  3. Management information systems. [United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    Hartley, D.; Spence, A.C.

    1985-02-01

    The successful application in the United Kingdom of the real time monitoring and control systems (MINOS) for underground mining operations, particularly in coal transport and the development of coalface monitoring (FIDO) in 1980 led naturally to the design of an operational data base for management. A User Group of experienced colliery managers produced a Management Information System (MIS) requirements specification and began the evolution of the systems of today. Twenty-four mines operate MIS in different ways from total dependency to a means of checking their manual reporting system. MIS collects useful data from all the major MINOS applications and provides a means of manually inputting other, relevant information. A wide variety of displays and reports are available to management, adjusted to meet individual requirements. The benefits from the use of MIS are difficult to quantify, since they become part of the management process. Further developments are taking place based on operational experience and requirements and taking advantage of the recent advances in computer technology. MIS is the modern management tool in British coal mining, collecting, storing, analysing and presenting accurate information upon which management decision making is based.

  4. Information system development activities and inquiring systems

    DEFF Research Database (Denmark)

    Carugati, Andrea

    2008-01-01

    This article presents a framework that maps information system development (ISD) activities on systems for the creation of knowledge. This work addresses the relevant and persisting problem of improving the chances of ISD success. The article builds upon previous research on knowledge aspects...... based on ISD literature and on Churchman's (1971) inquiring systems. The second part presents the use of the framework in an ISD project. The case is used to show the applicability of the framework and to highlight the advantages of this approach. The main theoretical implication is that the framework...

  5. APLIKASI MODEL PENERIMAAN TEKNOLOGI DALAM PENGGUNAAN SOFTWARE AUDIT OLEH AUDITOR

    Directory of Open Access Journals (Sweden)

    Dhini Suryandini

    2012-03-01

    Full Text Available Tujuan penelitian ini adalah untuk menguji faktor yang mempengaruhi penerimaan auditor dari perangkat lunak audit dengan menggunakan Model Penerimaan Teknologi (TAM. Data dikumpulkan dengan menggunakan metode survei melalui surat dan email yang dikirim ke auditor di 4 perusahaan-perusahaan CPA di Indonesia. Data dianalisis dengan menggunakan Partial Least Square (PLS. Metode tersebut merupakan metode alternatif Pemodelan Persamaan Struktur dengan menggunakan program aplikasi Smart PLS. Hasil penelitian ini menunjukkan bahwa ada hubungan positif antara perceived usefulness (PU dan attitude terhadap penggunaan audit software (ATT, antara perceived usefulness (PU dan actual use (AU, experience (EXP dan perceived usefulness (PU, dan computer-self-efficacy (CSE dan perceived ease of use (PEOU. Ada 2 faktor yang memiliki pengaruh signifikan baik secara langsung dan tidak langsung pada penerimaan auditor dari perangkat lunak audit. Perceived usefulnes mempunyai pengaruh positif secara langsung terhadap actual use (AU. The aim of this research is to test the factors, influencing the auditor acceptance of audit software by using Technology Acceptance Model (TAM. The data were collected by using survey method through mail and email delivered to the auditors in big 4 CPA’s firms in Indonesia. The data were analyzed by using Partial Least Square (PLS method. It is the alternative method of Structural Equation Modeling (SEM in which Smart PLS application program is applied. The results of this research indicate that there are positive relationship between perceived usefulness (PU and attitude to the use of the audit software (ATT, between perceived usefulness (PU and actual use (AU, between experience (EXP and perceived usefulness (PU, and between computer-self-efficacy (CSE and perceived ease of use (PEOU.  There are 2 factors that have significant influence on the auditor acceptance of audit software directly and indirectly. Perceived

  6. ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR

    Directory of Open Access Journals (Sweden)

    Agus Wahyudin

    2012-03-01

    Full Text Available Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki-                                    nerja auditor,  turnover intention dan pengaruh kinerja pada perilaku dysfunctional audit. Data yang digunakan pada penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para auditor yang bekerja untuk Kantor Akuntan Publik (KAP di Jateng. Structural Equation Modeling (SEM and Liniear Structural Relationship (LISREL digunakan untuk menguji hipotesis. Hasil dari penelitian ini adalah locus of control berpengaruh secara bermakna pada kinerja auditor, turnover intention, sangat berpengaruh pada dysfunctional audit behavior. Sebaliknya, locus of control dan turnover intention  tidak berpengaruh pada dysfunctional audit behavior. This research aims at finding out the influence of locus of control on the performance of auditor, the influence of locus of control and performance on turnover intention and the influence of locus of control, turnover intention, and performance on dysfunctional audit behavior.The data used are auditors, worked for Accountant Public Office in Central Java. SEM and LISREL are used to test the hypothesis. The results of study are locus of control, auditor performance, turnover intention influence significantly dysfunctional audit behavior. However, both locus of control and turnover intention are not influential.

  7. Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision

    OpenAIRE

    Ojo, Marianne

    2006-01-01

    The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private int...

  8. The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations

    NARCIS (Netherlands)

    Gold, A.H.; Klynsmit, P.; Wallage, P.; Wright, Arnold

    2018-01-01

    After the recent financial crisis, regulatory bodies proposed alternative auditor selection processes to enhance auditor independence such as mandatory audit firm rotation or mandatory tendering (i.e., rotation which allows for the current auditor to be reappointed). However, these alternative

  9. Automated Information System (AIS) Alarm System

    Energy Technology Data Exchange (ETDEWEB)

    Hunteman, W.

    1997-05-01

    The Automated Information Alarm System is a joint effort between Los Alamos National Laboratory, Lawrence Livermore National Laboratory, and Sandia National Laboratory to demonstrate and implement, on a small-to-medium sized local area network, an automated system that detects and automatically responds to attacks that use readily available tools and methodologies. The Alarm System will sense or detect, assess, and respond to suspicious activities that may be detrimental to information on the network or to continued operation of the network. The responses will allow stopping, isolating, or ejecting the suspicious activities. The number of sensors, the sensitivity of the sensors, the assessment criteria, and the desired responses may be set by the using organization to meet their local security policies.

  10. Automated Information System (AIS) Alarm System

    International Nuclear Information System (INIS)

    Hunteman, W.

    1997-01-01

    The Automated Information Alarm System is a joint effort between Los Alamos National Laboratory, Lawrence Livermore National Laboratory, and Sandia National Laboratory to demonstrate and implement, on a small-to-medium sized local area network, an automated system that detects and automatically responds to attacks that use readily available tools and methodologies. The Alarm System will sense or detect, assess, and respond to suspicious activities that may be detrimental to information on the network or to continued operation of the network. The responses will allow stopping, isolating, or ejecting the suspicious activities. The number of sensors, the sensitivity of the sensors, the assessment criteria, and the desired responses may be set by the using organization to meet their local security policies

  11. Information systems for materials performance

    International Nuclear Information System (INIS)

    Roberge, P.

    1999-01-01

    The rapid development of accessible computing power in the 1980s has led to the use of machine intelligence in every sphere of engineering. The incredible progress in computing power and availability has also created a tremendous wealth of information available at the touch of few buttons. However, such wealth can easily provoke what is commonly described as 'information overload'. The massive number of connections produced by a single search of the web, for example, can greatly overwhelm users of this new technology. The rapidity of Web searches is due to the synergy between progress made in network connectivity protocols, intelligent search strategies and supporting hardware. This paper will attempt to define the basic elements of machine intelligence in the context of corrosion engineering and examine what has been done or could be done to introduce artificial thinking into daily operations. This paper will also review some modem software systems commonly used for information processing and internet searches. (author)

  12. Regulatory authority information system RAIS

    International Nuclear Information System (INIS)

    Ortiz, P.; Mrabit, K.; Miaw, S.

    2000-01-01

    In this lecture the principles of the regulatory authority information system (RAIS) are presented. RAIS is a tool currently being developed by the IAEA for the Regulatory Authorities. It is a part of a set of supporting actions designed to assist member states in achieving the objectives of the Model project on radiation and waste safety infrastructure. RAIS is a tool that provides the management of the Regulatory Authority with the key information needed for the planning and implementation of activities and to ensure confidence that resources are optimally used. The RAIS contains five modules: Inventory of installations and radiation sources; Authorization process; Inspection and follow-up actions; Information on personal dosimetry; Assessment of effectiveness by means of performance indicators

  13. Auditoría de la formación

    OpenAIRE

    Sánchez Henríquez, José

    2000-01-01

    La Auditoría de la Formación es un concepto contemporáneo que vincula el área de recursos humanos en la organización con el concepto de auditoría, en este trabajo se presentan conceptos técnicos de pedagogía laboral, formación, cambio, el proceso formativo y se muestran dos modelos de revisión los cuales se explican en detalle. Fil: Sánchez Henríquez, José. Universidad de Talca. Chile

  14. Auditoría de gestión

    OpenAIRE

    Redondo Durán, Rafael; Llopart Pérez, Xavier; Durán Juvé, Dunia

    1996-01-01

    La auditoría de gestión es una técnica relativamente nueva de asesoramiento que ayuda a analizar, diagnosticar y establecer recomendaciones a las empresas, con el fín de conseguir con éxito una estrategia. Uno de los motivos principales por el cual una empresa puede decidir emprender una auditoría de gestión es el cambio que se hace indispensable para reajustar la gestión o la organización de la misma.

  15. Pengaruh Tindakan Supervisi, Kompleksitas Tugas, dan Profesionalisme Auditor terhadap Kepuasan Kerja Auditor

    Directory of Open Access Journals (Sweden)

    Hasanati

    2017-01-01

    Full Text Available This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP in Regional Inspectorate in Sumbawa Island, Nusa Tenggara Barat Province. Total sample are 81 which consists of 50 Auditor Officers (JFA dan 31 Control Officers (P2UPD whose as member in audit team, selected by using sampling technique of purposive sampling. The research results showed that Supervisory Action and Task Complexity have positive significant influence on Auditor’s Satisfaction.This study also find evidence that Auditors’ Professionalism able to effects Job Satisfaction negatively.

  16. Information Systems for Enterprise Architecture

    Directory of Open Access Journals (Sweden)

    Oswaldo Moscoso Zea

    2014-03-01

    Full Text Available (Received: 2014/02/14 - Accepted: 2014/03/25Enterprise Architecture (EA has emerged as one of the most important topics to consider in Information System studies and has grown to become an essential business management activity to visualize and evaluate the future direction of a company. Nowadays in the market there are several software tools that support Enterprise Architects to work with EA. In order to decrease the risk of purchasing software tools that do not fulfill stakeholder´s needs is important to assess the software before making an investment. In this paper a literature review of the state of the art of EA will be done. Furthermore evaluation initiatives and existing information systems are analyzed which can support decision makers in the appropriate software tools for their companies.

  17. Image and information management system

    Science.gov (United States)

    Robertson, Tina L. (Inventor); Raney, Michael C. (Inventor); Dougherty, Dennis M. (Inventor); Kent, Peter C. (Inventor); Brucker, Russell X. (Inventor); Lampert, Daryl A. (Inventor)

    2009-01-01

    A system and methods through which pictorial views of an object's configuration, arranged in a hierarchical fashion, are navigated by a person to establish a visual context within the configuration. The visual context is automatically translated by the system into a set of search parameters driving retrieval of structured data and content (images, documents, multimedia, etc.) associated with the specific context. The system places ''hot spots'', or actionable regions, on various portions of the pictorials representing the object. When a user interacts with an actionable region, a more detailed pictorial from the hierarchy is presented representing that portion of the object, along with real-time feedback in the form of a popup pane containing information about that region, and counts-by-type reflecting the number of items that are available within the system associated with the specific context and search filters established at that point in time.

  18. Power reactor information system (PRIS)

    International Nuclear Information System (INIS)

    1989-06-01

    Since the very beginning of commercial operation of nuclear power plants, the nuclear power industry worldwide has accumulated more than 5000 reactor years of experience. The IAEA has been collecting Operating Experience data for Nuclear Power Plants since 1970 which were computerized in 1980. The Agency has undertaken to make Power Reactor Information System (PRIS) available on-line to its Member States. The aim of this publication is to provide the users of PRIS from their terminals with description of data base and communication systems and to show the methods of accessing the data

  19. Selecting practice management information systems.

    Science.gov (United States)

    Worley, R; Ciotti, V

    1997-01-01

    Despite enormous advances in information systems, the process by which most medical practices select them has remained virtually unchanged for decades: the request for proposal (RFP). Unfortunately, vendors have learned ways to minimize the value of RFP checklists to where purchasers now learn little about the system functionality. The authors describe a selection methodology that replaces the RFP with scored demos, reviews of vendor user manuals and mathematically structured reference checking. In a recent selection process at a major medical center, these techniques yielded greater user buy-in and favorable contract terms as well.

  20. Hanford Environmental Information System (HEIS)

    International Nuclear Information System (INIS)

    1994-01-01

    The purpose of the Biota subject area of the Hanford Environmental Information System (HEIS) is to manage the data collected from samples of plants and animals. This includes both samples taken from the plant or animal or samples related to the plant or animal. Related samples include animal feces and animal habitat. Data stored in the Biota subject area include data about the biota samples taken, analysis results counts from population studies, and species distribution maps

  1. Hanford Environmental Information System (HEIS)

    International Nuclear Information System (INIS)

    1994-01-01

    The purpose of the Soil subject area of the Hanford Environmental Information System (HEIS) is to manage the data acquired from soil samples, both geologic and surface, and sediment samples. Stored in the Soil subject area are data relevant to the soil samples, laboratory analytical results, and field measurements. The two major types of data make up the Soil subject area are data concerning the samples and data about the chemical and/or radiologic analyses of soil samples

  2. Scottish Nuclear's information systems strategy

    International Nuclear Information System (INIS)

    Inglis, P.

    1991-01-01

    Scottish Nuclear, the company which has owned and operated Scotland's nuclear power generating capacity since privatization, inherited a substantial amount of computer hardware and software from its predecessor, the South of Scotland Electricity Board. Each of the two power stations, Torness and Hunterston, were using Digital Vax clusters as the Scottish Nuclear company was formed. This had a major influence on the information systems strategy which has subsequently been adopted. (UK)

  3. Technical Literature Review Concerning Management Information Systems.

    Science.gov (United States)

    interrelationships of the many aspects of management information systems (MIS); that is, with how analysis, design, operation, evaluation, and user considerations affect management information systems . (Author)

  4. La estructura de la contabilidad y la auditoría: un replanteamiento

    OpenAIRE

    Shyam Sunder

    2003-01-01

    Los fracasos de la autoridad corporativa de muchas de las principales empresas de los EE.UU. en 2002 indican que podría ser útil reconsiderar a fondo la estructura de las instituciones de contabilidad, auditoría, autoridad corporativa y remuneración a los ejecutivos. La sustitución del sistema de normas imperativas por un enfoque competitivo -afín al del derecho consuetudinario- de principios y normas contables podría trasladar el énfasis de los informes financieros desde la forma hacia la es...

  5. Information Security and Integrity Systems

    Science.gov (United States)

    1990-01-01

    Viewgraphs from the Information Security and Integrity Systems seminar held at the University of Houston-Clear Lake on May 15-16, 1990 are presented. A tutorial on computer security is presented. The goals of this tutorial are the following: to review security requirements imposed by government and by common sense; to examine risk analysis methods to help keep sight of forest while in trees; to discuss the current hot topic of viruses (which will stay hot); to examine network security, now and in the next year to 30 years; to give a brief overview of encryption; to review protection methods in operating systems; to review database security problems; to review the Trusted Computer System Evaluation Criteria (Orange Book); to comment on formal verification methods; to consider new approaches (like intrusion detection and biometrics); to review the old, low tech, and still good solutions; and to give pointers to the literature and to where to get help. Other topics covered include security in software applications and development; risk management; trust: formal methods and associated techniques; secure distributed operating system and verification; trusted Ada; a conceptual model for supporting a B3+ dynamic multilevel security and integrity in the Ada runtime environment; and information intelligence sciences.

  6. CIMS: The Cartographic Information Management System,

    Science.gov (United States)

    1981-01-01

    use. Large-scale information systems may cover large amounts of information such as the Land Identification and Information Management System (LIMS...small computer in managing the information holdings of a mapping institute. The result is the Cartographic Information Management System (CIMS), a...American countrie.s. 1 .- - _ _ _ _. = _ m m m THE CARTOGRAPHIC INFORMATION MANAGEMENT SYSTEM System Rationale Interactive computer-assisted cartography

  7. BIRS - Bioterrorism Information Retrieval System.

    Science.gov (United States)

    Tewari, Ashish Kumar; Rashi; Wadhwa, Gulshan; Sharma, Sanjeev Kumar; Jain, Chakresh Kumar

    2013-01-01

    Bioterrorism is the intended use of pathogenic strains of microbes to widen terror in a population. There is a definite need to promote research for development of vaccines, therapeutics and diagnostic methods as a part of preparedness to any bioterror attack in the future. BIRS is an open-access database of collective information on the organisms related to bioterrorism. The architecture of database utilizes the current open-source technology viz PHP ver 5.3.19, MySQL and IIS server under windows platform for database designing. Database stores information on literature, generic- information and unique pathways of about 10 microorganisms involved in bioterrorism. This may serve as a collective repository to accelerate the drug discovery and vaccines designing process against such bioterrorist agents (microbes). The available data has been validated from various online resources and literature mining in order to provide the user with a comprehensive information system. The database is freely available at http://www.bioterrorism.biowaves.org.

  8. Consideraciones básicas en la auditoría de estados financieros

    OpenAIRE

    Gil, Miriam

    2014-01-01

    El objetivo de este trabajo es presentar las consideraciones básicas que se deben cumplir en la realización de una auditoría de estados financieros. Se destacan las fases que enmarcan el trabajo del auditor, partiendo de la definición de auditoría, su objetivo y la aplicación de las Normas Internacionales de Auditoría (NIAs). En conclusión, todo contador público que se dedique al trabajo de auditoría, debe cumplir cada una de las fases, de manera que pueda emitir su dictamen, que pue...

  9. Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor ( Studi Kasus pada Kap di Bekasi)

    OpenAIRE

    Sutrisno, Sutrisno; Fajarwati, Diana

    2014-01-01

    The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of the provision of the auditor's opinion through skepticism professional auditor as an intervening variable. This research uses descriptive method, with questionna...

  10. Hanford Environmental Information System (HEIS)

    International Nuclear Information System (INIS)

    1994-01-01

    The Well subject area of the Hanford Environmental Information System (HEIS) manages data relevant to wells, boreholes and test pits constructed at the Hanford Site for soil sampling, geologic analysis and/or ground-water monitoring, and sampling for hydrochemical and radiological analysis. Data stored in the Well subject area include information relevant to the construction of the wells and boreholes, structural modifications to existing wells and boreholes, the location of wells, boreholes and test pits, and the association of wells, boreholes and test pits with organization entities such as waste sites. Data resulting from ground-water sampling performed at wells are stored in tables in the Ground-Water subject area. Geologic data collected during drilling, including particle sizing and interpretative geologic summaries, are stored in tables in the Geologic subject area. Data from soil samples taken during the drilling or excavation and sent for chemical and/or radiological analysis are stored in the Soil subject area

  11. 32 CFR 37.650 - Who must I identify as the auditor for a for-profit participant?

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Who must I identify as the auditor for a for... auditor for a for-profit participant? The auditor that you will identify in the expenditure-based TIA to... follows: (a) You may provide that an IPA will be the auditor for a for-profit participant that does not...

  12. An Evaluation of Information Consistency in Grid Information Systems

    CERN Document Server

    Field, Laurence

    2017-01-01

    A Grid information system resolves queries that may need to consider all information sources (Grid services), which are widely distributed geographically, in order to enable efficient Grid functions that may utilise multiple cooperating services. Fundamentally this can be achieved by either moving the query to the data (query shipping) or moving the data to the query (data shipping). Existing Grid information system implementations have adopted one of the two approaches. This paper explores the two approaches in further detail by evaluating them to the best possible extent with respect to Grid information system benchmarking metrics. A Grid information system that follows the data shipping approach based on the replication of information that aims to improve the currency for highly-mutable information is presented. An implementation of this, based on an Enterprise Messaging System, is evaluated using the benchmarking method and the consequence of the results for the design of Grid information systems is discu...

  13. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; van Mourik, O.; Van Dyck, Cathy; Wallage, P.

    2017-01-01

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  14. La auditoría de los instrumentos financieros derivados

    Directory of Open Access Journals (Sweden)

    Vernor Mesén Figueroa

    2010-10-01

    Full Text Available El tema de los derivados ha tomado gran relevancia en Costa Rica durante los últimos años, principalmente como consecuencia de la adopción del sistema de bandas para definir el tipo de cambio. Por tratarse de un producto nuevo y de mayor sofisticación es importante dar a conocer los estándares internacionales definidos en materia contable y consecuentemente a nivel de auditoría, siendo este último el objetivo de este artículo. La Norma Internacional de Auditoría 1012 "Auditoría de Instrumentos Financieros Derivados", estipula los procedimientos que se deben tomar en cuenta para determinar la razonabilidad de los instrumentos financieros pertenecientes a una empresa. El presente artículo analiza en forma detallada cada uno de estos procedimientos, con el fin de que los profesionales de auditoría que enfrentan el reto de auditar estos nuevos productos cuenten con una base teórica actualizada para llevar a cabo sus labores en forma adecuada y de acuerdo con los estándares internacionales.

  15. Audit Expectation Gap: Perspectives of Auditors and Audited ...

    African Journals Online (AJOL)

    This study empirically examined Audit Expectation Gap: Perspectives of Auditors and Audited Account Users. For the purpose of this study primary and secondary data were used. Data were sourced through the examination of vast array of relevant literature like journals, standard textbooks, magazine and questionnaires.

  16. Board and auditor interlocks and voluntary disclosure in annual reports

    NARCIS (Netherlands)

    Braam, G.J.M.; Borghans, L.

    2014-01-01

    Purpose – The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary disclosures in annual reports. Design/methodology/approach – Using a sample of 149 non-financial companies publicly

  17. Protecting Financial Market Integrity: Roles and Responsibilities of Auditors

    NARCIS (Netherlands)

    P.A.M. Diekman (Peter)

    2008-01-01

    textabstractWaarom heeft u nog vertrouwen in een bank? En waarom vertrouwt u uw geld nog toe aan banken? Deze vragen staan centraal in de oratie ‘Protecting Financial Market Integrity. Roles and Responsibilities of Auditors' van prof.dr. Peter A.M. Diekman RA. Hij stelt dat zowel de intern als de

  18. Audit expectation gap: auditors in unending role conflict? | Abiola ...

    African Journals Online (AJOL)

    This paper examines the audit expectation gap with respect to financial statement users. Fifty five copies of questionnaires were distributed to each of the respondents' group of auditors, stockbrokers and company's shareholders. A total of 154 usable questionnaires were received and analyzed using Pearson Correlation ...

  19. Dual track or academic route for auditors: does it matter?

    NARCIS (Netherlands)

    Jonker, N.; van Ophem, H.; Hartog, J.

    2006-01-01

    In the Netherlands auditors can be trained in a part-time educational track in which students combine working and studying or in a full-time educational track. The former training is relatively firm-specific whereas the latter training is relatively general. Applying human capital theory, we expect

  20. Crossing the Line: Transitioning from Auditor to Researcher

    Science.gov (United States)

    Raiskums, Bernadine W.

    2006-01-01

    What does a very active and successful auditor/accountant do when she is about to retire with adequate means but inadequate interest in traveling or golfing? She might decide to expand her adjunct work as instructor at the local university. To complement her professional knowledge of accounting and auditing, she might decide to take a few courses…

  1. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; Van Dyck, Cathy; Wallage, P.

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  2. Learning from Errors: An Exploratory Study Among Dutch Auditors

    NARCIS (Netherlands)

    Gold, A.H.; Van Dyck, Cathy; Wallage, P.

    2016-01-01

    Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

  3. Hanford Environmental Information System (HEIS)

    International Nuclear Information System (INIS)

    1994-01-01

    This report discusses the procedures that establish the configuration control processes for the Hanford Environmental Information System (HEIS) software. The procedures also provide the charter and function of the HEIS Configuration Control Board (CCB) for maintaining software. The software configuration control items covered under these procedures include the HEIS software and database structure. The configuration control processes include both administrative and audit functions. The administrative role includes maintaining the overall change schedule, ensuring consistency of proposed changes, negotiating change plan adjustments, setting priorities, and tracking the status of changes. The configuration control process audits to ensure that changes are performed to applicable standards

  4. Information System of Municipal Office

    OpenAIRE

    Surý, Jaroslav

    2009-01-01

    Bakalářská práce se zabývá problematikou návrhu a implementací informačního systému obecního úřadu. Pro práci byly použity tyto programovací jazyky: PHP, JavaScript, HTML, CSS a databáze MySQL. The Bachelor's Thesis is concerned with the dilemma of suggestion and implementation of information system for municipal office. The programming languages: PHP, JavaScript, HTML, CSS and database MySQL were used for this bachelor's thesis. E

  5. Power Reactor Information System (PRIS)

    International Nuclear Information System (INIS)

    Spiegelberg, R.

    1992-01-01

    The IAEA has been collecting Operating Experience data for Nuclear Power Plants of the IAEA Member States since 1970. In order to facilitate an analysis of nuclear power plant performance as well as to produce relevant publications, all previously collected data supplied from the questionnaires were computerized in 1980 and the Power Reactor Information System was implemented. PRIS currently contains production records for the years up to and including 1990 and about 98% of the reactors-years operating experience in the world is contained in PRIS. (orig.)

  6. Arquitectura de Auditoría continua para el Control Fiscal Colombiano. Una versión preliminar

    OpenAIRE

    Valencia Duque, Francisco Javier

    2013-01-01

    La auditoría continua es una modalidad de auditoría, y como tal, contempla las diferentes fases del ciclo general de auditoría, teniendo en cuenta que los resultados de un proceso de auditoría continua "se integran al proceso de auditoría en todos sus aspectos, desde el desarrollo y mantenimiento del plan de auditoría empresarial, hasta la realización y el seguimiento de auditorías específicas" (Coderre, 2005,1)

  7. The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

    Directory of Open Access Journals (Sweden)

    Dyah Setyaningrum

    2013-08-01

    Full Text Available The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.

  8. The role of outside statutory auditors in bank-dominated corporate governance: Evidence from Japan

    Directory of Open Access Journals (Sweden)

    Naoki Watanabel

    2014-01-01

    Full Text Available This paper examines whether or not the role of outside statutory auditors are effective post the amendment of commercial law in Japan. By this amendment, Japanese large firms are urged to appoint at least one auditor. Under bank-dominated corporate governance, the monitoring role of outside auditors do not seem to be strongly expected. The empirical question arises of whether outside auditors in Japan are effective monitors or not post the amendment of commercial law. We find managerial entrenchment effects exist for the appointment of larger outside auditors. In addition, we can find a negative relation between bank ownership and firms with more outside auditors. These findings suggest that outside auditors have not still been expected for adequate gatekeeper in Japan.

  9. The Co-Creation of Information Systems

    Science.gov (United States)

    Gomillion, David

    2013-01-01

    In information systems development, end-users have shifted in their role: from consumers of information to informants for requirements to developers of systems. This shift in the role of users has also changed how information systems are developed. Instead of systems developers creating specifications for software or end-users creating small…

  10. Developing a knowledge system for information operations

    CSIR Research Space (South Africa)

    Leenen, L

    2011-03-01

    Full Text Available In this paper we describe a research project to develop an optimal information retrieval system in an Information Operations domain. Information Operations is the application and management of information to gain an advantage over an opponent...

  11. The economics of information systems and software

    CERN Document Server

    Veryard, Richard

    2014-01-01

    The Economics of Information Systems and Software focuses on the economic aspects of information systems and software, including advertising, evaluation of information systems, and software maintenance. The book first elaborates on value and values, software business, and scientific information as an economic category. Discussions focus on information products and information services, special economic properties of information, culture and convergence, hardware and software products, materiality and consumption, technological progress, and software flexibility. The text then takes a look at a

  12. System parameter identification information criteria and algorithms

    CERN Document Server

    Chen, Badong; Hu, Jinchun; Principe, Jose C

    2013-01-01

    Recently, criterion functions based on information theoretic measures (entropy, mutual information, information divergence) have attracted attention and become an emerging area of study in signal processing and system identification domain. This book presents a systematic framework for system identification and information processing, investigating system identification from an information theory point of view. The book is divided into six chapters, which cover the information needed to understand the theory and application of system parameter identification. The authors' research pr

  13. Information Systems Audit for University Governance in Bucharest Academy of Economic Studies

    Directory of Open Access Journals (Sweden)

    Ion Gh. ROSCA

    2010-01-01

    Full Text Available Today's successful audit leaders never lose sight of the importance of continually assessing and improving the organizations' university governance structure. Focusing on small and large mission, and using practical exercises and individual activities, the auditors will help gain the skills necessary to review and improve university governance structure, while developing techniques to assess risk management activities. Attendees will leave with an understanding of legal and regulatory guidelines as they pertain to university governance and discuss in-depth issues such as business ethics, transparency and disclosure, IT governance and university risks management. Identification, evaluation and management of university risks, is an important element of the university governance system. Today, the Bucharest Academy of Economic Studies is in a complex process to realize a university governance integrate information system. In context of this paperwork there are presented the main aspects for developing and implementing in actual phase information systems audit, to recognize the risks and establish the necessary measures to eliminate them.

  14. PENGARUH FAKTOR KULTUR ORGANISASI, MANAJEMEN, STRATEGI, KEUANGAN, AUDITOR DAN PEMERINTAHAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

    OpenAIRE

    Eka Fransiska Firdaus; Erni Suryandari

    2016-01-01

    Accounting  fraud,  where  the  financial  reports  are  reported  not  in  compliance  with  the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research populati...

  15. 'Information Seeking in Context' and the development of information systems

    Directory of Open Access Journals (Sweden)

    Irina Gaslikova

    1999-01-01

    Full Text Available This paper reports on some findings of the explorations represented at the conference "Information Seeking in Context" (ISIC’98. These findings are investigated with the aim to evaluate their practical usefulness for the design of information computer systems. The paper discusses some common problems connected with the conceptual approaches to the information system development.

  16. Employability Skills, Personal Qualities, and Early Employment Problems of Entry-Level Auditors: Perspectives from Employers, Lecturers, Auditors, and Students

    Science.gov (United States)

    Lim, Yet-Mee; Lee, Teck Heang; Yap, Ching Seng; Ling, Chui Ching

    2016-01-01

    The authors examine the issue of employability of university accounting students from the perspectives of accounting firm employers, junior auditors, accounting lecturers, and accounting students. Areas of investigation include perceived importance of employability skills and desirable personal qualities; and early employment problems encountered…

  17. Faktor-Faktor Yang Mempengaruhi Perusahaan Dalam Auditor Switchng Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

    OpenAIRE

    Azmi, Laila

    2015-01-01

    Auditor independence issue occupied first position in auditing literature. On the other side, this issue often triggers debate regarding auditor switching. This is related with company action to do auditor switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical evidences about the factors that influence mining companie...

  18. Information Science and Information Systems: Conjunct Subjects Disjunct Disciplines.

    Science.gov (United States)

    Ellis, David; Allen, David; Wilson, Tom

    1999-01-01

    Examines the relationship between information science and information-systems (IS) research through analysis of the subject literature of each field and by citation and co-citation analysis of highly cited researchers in each field. Subfields of user studies and information-retrieval research were selected to represent information-science…

  19. A computerized legal information management system | Ohiagu ...

    African Journals Online (AJOL)

    A computerized legal information management system. ... process through the filling system using the survey research methodology. ... A framework for the design and implementation of a legal information management system was presented.

  20. Geo-scientific information system

    International Nuclear Information System (INIS)

    Gedeon, M.; De Soete, H.

    2010-01-01

    Document available in extended abstract form only. In the framework of the geological disposal of radioactive waste, the characterization of the Boom Clay and its environment has been going on for more than 30 years. During this time, a great quantity of data was collected to support the research on the reference host rock. A geo-scientific information system was built to store the data acquired in this framework,. The aim was to create a central place where all types of data could be looked up for further analyses and interpretation. All data stored in the system are geographically referenced. The GSIS database was created using PostgreSQL database with PostGIS spatial extension. PostgreSQL is an open-source object-relational database management system (ORDBMS) based on POSTGRES, developed at the University of California at Berkeley Computer Science Department. POSTGRES pioneered many concepts that only became available in some commercial database systems much later. PostgreSQL is an open-source descendant of this original Berkeley code. It supports SQL92 and SQL99 and offers many modern features: complex queries, foreign keys, triggers, views, transactional integrity, multi-version concurrency control. PostGIS is an extension to the PostgreSQL object-relational database system which allows GIS (Geographic Information Systems) objects to be stored in the database. PostGIS includes support for GiST-based R-Tree spatial indexes, and functions for analysis and processing of GIS objects. The GSIS database consists of three principal database domains, the objects database domain (ObjectsDB) and the data domain (DataDB). ObjectsDB includes the definitions (including the geometry/ position) and relative hierarchy of the objects. The objects are defined as structures, enclosed areas or scientific instruments with definable geometry (2D or 3D) including samples used to acquire data (boreholes, piezometers, sampling locations, galleries, sensors, etc.). DataDB includes

  1. 77 FR 65884 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Science.gov (United States)

    2012-10-31

    ... information collection unless it displays a currently valid Office of Management and Budget (OMB) control... management deliberations regarding external auditing and reports about changes in auditors. The information...

  2. Management information systems software evaluation

    Energy Technology Data Exchange (ETDEWEB)

    Al-Tunisi, N.; Ghazzawi, A.; Gruyaert, F.; Clarke, D. [Saudi Aramco, Dhahran (Saudi Arabia). Process and Control Systems Dept.

    1995-11-01

    In November 1993, Saudi Aramco management endorsed a proposal to coordinate the development of the Management Information Systems (MISs) of four concurrent projects for its facilities Controls Modernization Program. The affected projects were the Ras Tanura Refinery Upgrade Project, the Abqaiq Plant Controls Modernization and the Shedgum and Uthmaniyah Gas plants Control Upgrade Projects. All of these projects had a significant requirement of MISs in their scope. Under the leadership of the Process and Control Systems Department, and MIS Coordination Team was formed with representatives of several departments. An MIS Applications Evaluation procedure was developed based on the Kepner Tregoe Decisions Analysis Process and general questionnaires were sent to over a hundred potential Vendors. The applications were divided into several categories, such as: Data Capture and Historization, Human User Interface, Trending, Reporting, Graphic Displays, Data Reconciliation, Statistical Analysis, Expert Systems, Maintenance Applications, Document Management and Operations Planning and Scheduling. For each of the MIS Application areas, detailed follow-up questionnaires were used to short list the candidate products. In May and June 1994, selected Vendors were invited to Saudi Arabia for an Exhibition which was open to all Saudi Aramco employees. In conjunction with this, the Vendors were subjected to a rigorous product testing exercise by independent teams of testers. The paper will describe the methods used and the lessons learned in this extensive software evaluation phase, which was a first for Saudi Aramco.

  3. Management information systems software evaluation

    International Nuclear Information System (INIS)

    Al-Tunisi, N.; Ghazzawi, A.; Gruyaert, F.; Clarke, D.

    1995-01-01

    In November 1993, Saudi Aramco management endorsed a proposal to coordinate the development of the Management Information Systems (MISs) of four concurrent projects for its facilities Controls Modernization Program. The affected projects were the Ras Tanura Refinery Upgrade Project, the Abqaiq Plant Controls Modernization and the Shedgum and Uthmaniyah Gas plants Control Upgrade Projects. All of these projects had a significant requirement of MISs in their scope. Under the leadership of the Process and Control Systems Department, and MIS Coordination Team was formed with representatives of several departments. An MIS Applications Evaluation procedure was developed based on the Kepner Tregoe Decisions Analysis Process and general questionnaires were sent to over a hundred potential Vendors. The applications were divided into several categories, such as: Data Capture and Historization, Human User Interface, Trending, Reporting, Graphic Displays, Data Reconciliation, Statistical Analysis, Expert Systems, Maintenance Applications, Document Management and Operations Planning and Scheduling. For each of the MIS Application areas, detailed follow-up questionnaires were used to short list the candidate products. In May and June 1994, selected Vendors were invited to Saudi Arabia for an Exhibition which was open to all Saudi Aramco employees. In conjunction with this, the Vendors were subjected to a rigorous product testing exercise by independent teams of testers. The paper will describe the methods used and the lessons learned in this extensive software evaluation phase, which was a first for Saudi Aramco

  4. Information in the system of state administration

    OpenAIRE

    Kalytych, G.; Litosh, G.

    2009-01-01

    The article analyses the approaches to the notions of "information", "state administration system", "administrative information". The article considers the importance of of information for the whole state administration system and reveals the criteria which provide the information with administrative status. Special attention is paid to making of administrative decisions on the level of the sate which are based on effective information management.

  5. FAKTOR-FAKTOR YANG MENDORONG PERPINDAHAN AUDITOR (AUDITOR SWITCH PADA PERUSAHAAN-PERUSAHAAN DI SURABAYA DAN SIDOARJO

    Directory of Open Access Journals (Sweden)

    Juniarti Juniarti

    2002-01-01

    Full Text Available This research intends to predict factors that drive client to switch their existing auditor based on prior research undertaken by Chow and Rice (1982. The main independent variable used in this research is qualified audit opinion. In addition, this study also include merger, management changes and expansion as the control variables. The analysis unit for the four independent variables are some companies in East Java especially Surabaya and Sidoarjo area which have been audited by Audit Firm. The data collection is conducted by using mail survey. The multivariate techniques, i.e binary logistic is used to test the hypothesis. Overall, the finding showed that there is no significant evidence that qualified audit opinion and the other three control variables as the predicted variable for auditor switch by some companies in Surabaya and Sidoarjo. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk memprediksi faktor-faktor yang mendorong klien untuk mengganti auditor yang ada, berdasarkan penelitian sebelumnya yang dilakukan oleh Chow dan Rice (1982. Variabel utama yang digunakan dalam penelitian ini adalah qualified audit opinion. Disamping itu penelitian ini juga menggunakan variabel kontrol yang terdiri dari merger, management changes dan expansion. Unit analisis yang diteliti adalah perusahaan-perusahaan yang berada di wilayah Surabaya dan Sidoarjo yang pernah diaudit oleh Kantor Akuntan Publik. Data diperoleh dengan cara mengirimkan kuesioner kepada responden yang dituju. Secara keseluruhan, temuan yang diperoleh dari penelitian ini menunjukkan tidak terdapat bukti yang signifikan bahwa qualified audit opinion dan ketiga variabel kontrol yang lain merupakan variabel yang memprediksi perpindahan auditor yang dilakukan oleh perusahaan-perusahaan di wilayah Surabaya dan Sidoarjo. Kata kunci: audit, pergantian auditor, qualified audit opinion.

  6. Hera : Development of semantic web information systems

    NARCIS (Netherlands)

    Houben, G.J.P.M.; Barna, P.; Frasincar, F.; Vdovják, R.; Cuella Lovelle, J.M.; et al., xx

    2003-01-01

    As a consequence of the success of the Web, methodologies for information system development need to consider systems that use the Web paradigm. These Web Information Systems (WIS) use Web technologies to retrieve information from the Web and to deliver information in a Web presentation to the

  7. LIFE CYCLE OF INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Y. S. Sennik

    2015-01-01

    Full Text Available This work is a generalization of the theoretical propositions related to the life cycle of information systems. There was given the definition of the life cycle, specify which items you should include every step of the cycle. Describes the methodology division of the life cycle on the main stage, including methodology Rational Unified Process. The description of the fundamental standards in this area. Special attention was paid to the work of the basic life cycle models. It was carried out their comparative characteristics. On the basis of the theoretical propositions, it was concluded that the preferred model of the life cycle for the corporate network is a spiral model and the use of international standards in the life cycle saves a lot of effort, time and material resources.

  8. Hanford Environmental Information System (HEIS)

    International Nuclear Information System (INIS)

    1994-01-01

    The purpose of the Tank Characterization Data subject area of the Hanford Environmental Information System (HEIS) is to manage data acquired from waste tank characterization efforts. Tank samples provide the data stored in this subject area. Also included are data from tank inventories. These data are analyzed to determine disposal requirements, such as suitability for grout or vitrification. The data provide the basis for developing safety analyses and closure plans, and for establishing and verifying compliance with waste acceptance specifications. Two major sources of data make up the tank characterization data subject area: Data from single-shell and double-shell tank core samples -- core sampling analytical results include physical properties, radionuclides, major chemicals, and hazardous components; and data from waste tank supernatant samples. Four types of data are stored in the TCD subject area. Qualifiers for TCD analytical result data are listed in Appendix A. Data loading and verification procedures are described in Appendix B

  9. Information Systems Coordinate Emergency Management

    Science.gov (United States)

    2012-01-01

    -changing planet. This information can be captured, analyzed, and visualized by geographic information systems (GIS) to produce maps, charts, and other tools that can reveal information essential to a wide variety of applications including emergency management. Knowing precise, real-time information about the size, location, environmental conditions, and resulting damage of an event like a flood or wildfire as well as the location and numbers of emergency responders and other resources contributes directly to the effectiveness of disaster mitigation. The need for such information is also evident when responding to homeland security threats, such as a terrorist attack. Recognizing the value of its geospatial information resources for this and other purposes, in 1998 Stennis and the state of Mississippi partnered to form what became the Enterprise for Innovative Geospatial Solutions (EIGS) industry cluster, supporting the growth of remote sensing and GIS-based research and business. As part of EIGS, several companies partnered with NASA through dual use and Small Business Innovation Research (SBIR) contracts. Among those was NVision.

  10. El deber ser de la auditoría

    Directory of Open Access Journals (Sweden)

    Omar de Jesús Montilla Galvis

    2006-01-01

    Full Text Available No falta mucho tiempo para asistir a la integración de las sociedades de la Tierra, a llegar a lo que algunos denominan “aldea global”. No podemos detener los cambios, u oponernos a ellos con la idea de que si les somos indiferentes y no les damos importancia no suceden. Las naciones se vienen transformando multidimensionalmente, no es sólo la tecnología, ni los nichos de mercado, nilas formas de producción, ni la competencia en las economías liberadas, es uncambio en la manera cognoscitiva de pensar y actuar en el mundo de hoy. La auditoría es una práctica de trascendental importancia social y económica, permite entablar relaciones de diversa índole entre los agentes económicos, debido a la confianza que se deposita en el trabajo de los contadores públicos cuando ellos extienden su garantía personal o fe pública, respecto del trabajo de investigación denominado auditoría. Es respecto al conocimiento sobre la auditoría que el presente artículo propone hacerle frente a la necesidad de cambio, las adaptaciones y transformaciones con las que sobreviven las especies, la auditoría se ve en grave riesgo de ser absorbida por otras profesiones, motivo por el cual es necesario comenzar un proceso de adaptación para que sobreviva como una práctica propia de los contadores públicos. La adaptación propuesta tiene como finla evolución de la auditoría, “articulando” toda la información derivada del desarrollo del objeto social de las organizaciones para realizar gestión del conocimiento en las mismas, de este modo convertir dicho conocimiento en la ventaja competitiva más importante de la organización. No es posible esperar que la auditoría continúe con las ideas de su génesis antes de la era cristiana, o con los cambios sufridos a causa de la gran depresión, la responsabilidad de la auditoría ahora tiene que ver con el mejoramiento dela sociedad como efecto del cambio de las organizaciones. Es hora de romper el statu quo

  11. Automated information retrieval system for radioactivation analysis

    International Nuclear Information System (INIS)

    Lambrev, V.G.; Bochkov, P.E.; Gorokhov, S.A.; Nekrasov, V.V.; Tolstikova, L.I.

    1981-01-01

    An automated information retrieval system for radioactivation analysis has been developed. An ES-1022 computer and a problem-oriented software ''The description information search system'' were used for the purpose. Main aspects and sources of forming the system information fund, characteristics of the information retrieval language of the system are reported and examples of question-answer dialogue are given. Two modes can be used: selective information distribution and retrospective search [ru

  12. The Intelligent Technologies of Electronic Information System

    Science.gov (United States)

    Li, Xianyu

    2017-08-01

    Based upon the synopsis of system intelligence and information services, this paper puts forward the attributes and the logic structure of information service, sets forth intelligent technology framework of electronic information system, and presents a series of measures, such as optimizing business information flow, advancing data decision capability, improving information fusion precision, strengthening deep learning application and enhancing prognostic and health management, and demonstrates system operation effectiveness. This will benefit the enhancement of system intelligence.

  13. La auditoría y el control como base para minimizar los riesgos en ambiente empresarial moderno

    Directory of Open Access Journals (Sweden)

    Sidia Vera Gutiérrez

    2016-12-01

    Abstract   This study aims to determine the fundamental role of universities and training institutions in the diffusion and fixing concepts, modern criteria and tools of an adequate integrated internal control also establish the risks faced by entities in the modern environment, in order the auditor to achieve good management and proper accountability to society. He discerned on the changing trends in information and virtual communication, to assess and predict its effects, it was concluded that modern auditors to globalization and the speed of information and virtual communication, require new and different techniques and skills evaluation of internal controls but mainly a change in the conceptualizations of the control process and a critical attitude to achieve greater efficiency in their organizations, to ensure compliance with the International Standards on Auditing and Code of Ethics. A traditional Auditor evaluation of internal control, facing a great challenge, a more complex and far-reaching work through the evaluation of the models proposed, in order to determine appropriate strategies to define new horizons that maximize opportunities and minimize risks

  14. A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability

    Directory of Open Access Journals (Sweden)

    Ogochukwu Nzewi

    2014-03-01

    Full Text Available Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996. In this regard, the Auditor-General of South Africa (AGSA as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI. It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.

  15. INFORMATION SYSTEM SECURITY (CYBER SECURITY

    Directory of Open Access Journals (Sweden)

    Muhammad Siddique Ansari

    2016-03-01

    Full Text Available Abstract - Business Organizations and Government unequivocally relies on upon data to deal with their business operations. The most unfavorable impact on association is disappointment of friendship, goodness, trustworthiness, legitimacy and probability of data and administrations. There is an approach to ensure data and to deal with the IT framework's Security inside association. Each time the new innovation is made, it presents some new difficulties for the insurance of information and data. To secure the information and data in association is imperative on the grounds that association nowadays inside and remotely joined with systems of IT frameworks. IT structures are inclined to dissatisfaction and security infringement because of slips and vulnerabilities. These slips and vulnerabilities can be brought on by different variables, for example, quickly creating headway, human slip, poor key particulars, poor movement schedules or censuring the threat. Likewise, framework changes, new deserts and new strikes are a huge piece of the time displayed, which helpers augmented vulnerabilities, disappointments and security infringement all through the IT structure life cycle. The business went to the confirmation that it is essentially difficult to ensure a slip free, risk free and secure IT structure in perspective of the disfigurement of the disavowing security parts, human pass or oversight, and part or supplies frustration. Totally secure IT frameworks don't exist; just those in which the holders may have changing degrees of certainty that security needs of a framework are fulfilled do. The key viewpoints identified with security of data outlining are examined in this paper. From the start, the paper recommends pertinent legitimate structure and their duties including open association obligation, and afterward it returns to present and future time, system limits, structure security in business division. At long last, two key inadequacy markers

  16. Internet security information system implement method

    International Nuclear Information System (INIS)

    Liu Baoxu; Mei Jie; Xu Rongsheng; An Dehai; Yu Mingjian; Chen Xiangyang; Zheng Peng

    1999-01-01

    On the basis of analysis of the key elements that will affect the Internet Security Information System, the author takes UNIX Operating System as an example, and provides the important stages that must be considered when implementing the Internet Security Information System. An implemental model of the Internet Security Information System is given

  17. 28 CFR 25.3 - System information.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false System information. 25.3 Section 25.3 Judicial Administration DEPARTMENT OF JUSTICE DEPARTMENT OF JUSTICE INFORMATION SYSTEMS The National Instant Criminal Background Check System § 25.3 System information. (a) There is established at the FBI a...

  18. A system for managing information at ATLAS

    International Nuclear Information System (INIS)

    Tilbrook, I.R.

    1993-01-01

    In response to a need for better management of maintenance and document information at the Argonne Tandem-Linear Accelerating System (ATLAS), the ATLAS Information Management System (AIMS) has been created. The system is based on the relational database model. The system's applications use the Alpha-4 relational database management system, a commercially available software package. The system's function and design are described

  19. Designing an oil spill information management system

    International Nuclear Information System (INIS)

    Douligeris, C.; Collins, J.; Iakovou, E.; Sun, P.; Riggs, K.R.

    1995-01-01

    This paper presents the architectural design of OSIMS, an Oil Spill Information Management System, which is an integrated information management tool that consists of an object-relational database management system, an adaptive decision support system, an advanced visualization system (AVS) and a geographic information system (GIS). OSIMS will handle large and diverse databases of environmental, ecological, geographical, engineering, and regulatory information and will be used for risk analysis and contingency planning

  20. Designing an oil spill information management system

    Energy Technology Data Exchange (ETDEWEB)

    Douligeris, C.; Collins, J.; Iakovou, E.; Sun, P.; Riggs, K.R. [Univ. of Miami, Coral Gables, FL (United States)

    1995-12-31

    This paper presents the architectural design of OSIMS, an Oil Spill Information Management System, which is an integrated information management tool that consists of an object-relational database management system, an adaptive decision support system, an advanced visualization system (AVS) and a geographic information system (GIS). OSIMS will handle large and diverse databases of environmental, ecological, geographical, engineering, and regulatory information and will be used for risk analysis and contingency planning.

  1. The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors' conflicts of interests

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent

    2009-01-01

    This study investigates the decline of auditor independence coinciding with the rise of regulatory capitalism. A critical analysis supported by experimental evidence reveals regulatory capitalism's influence on auditor independence. Regulatory capitalism began in the United States during the 1970s...... that now promote and diffuse regulatory capitalism worldwide. Regulatory capitalism is further facilitated by the Sarbanes-Oxley Act and the PCAOB that provide interconnections of powerful non-democratic private regulators such as the IFAC and IAASB. An experiment reveals auditors' ethical predisposition...... to provide consistently high quality independence judgments required by IFAC's code of ethics. The majority of this sample of 174 Danish auditors was not consistently independent in the context of client economic factors, indicating that the code of ethics' appeal to auditors' altruistic behavior has failed...

  2. Strategies for healthcare information systems

    NARCIS (Netherlands)

    Stegwee, R.A.; Spil, Antonius A.M.

    2001-01-01

    Information technologies of the past two decades have created significant fundamental changes in the delivery of healthcare services by healthcare provider organizations. Many healthcare organizations have been in search of ways and strategies to keep up with continuously emerging information

  3. Destination Information Management System for Tourist

    OpenAIRE

    Abdulhamid, Shafii Muhammad; Usman, Gana

    2014-01-01

    The use of information and communication technology in our day to day activities is now unavoidable. In tourism developments, destination information and management systems are used to guide visitors and provide information to both visitors and management of the tour sites. In this paper, information and navigation system was designed for tourists, taking some Niger state of Nigeria tourism destinations into account. The information management system was designed using Java Applet (NetBeans I...

  4. AGIS: The ATLAS Grid Information System

    CERN Document Server

    Anisenkov, A; The ATLAS collaboration; Klimentov, A; Oleynik, D; Petrosyan, A

    2014-01-01

    In this paper we describe ATLAS Grid Information System (AGIS), the system designed to integrate configuration and status information about resources, services and topology of the computing infrastructure used by ATLAS Distributed Computing applications and services.

  5. AGIS: The ATLAS Grid Information System

    OpenAIRE

    Anisenkov, A; Di Girolamo, A; Klimentov, A; Oleynik, D; Petrosyan, A

    2013-01-01

    In this paper we describe ATLAS Grid Information System (AGIS), the system designed to integrate configuration and status information about resources, services and topology of the computing infrastructure used by ATLAS Distributed Computing applications and services.

  6. Marine biological data and information management system

    Digital Repository Service at National Institute of Oceanography (India)

    Sarupria, J.S.

    Indian National Oceanographic Data Centre (INODC) is engaged in developing a marine biological data and information management system (BIODIMS). This system will contain the information on zooplankton in the water column, zoobenthic biomass...

  7. Information management system for KNGR

    International Nuclear Information System (INIS)

    Moon, Chankook; Yoo, Keunbae; Lee, Jinkie; Park, Jaemoon

    1996-01-01

    Information management system(IMS) is under development by Korea Electric Power COrporation(KEPCO) joined with KOrea Power Engineering Company(KOPEC) since early 1993 in accordance with Korean Next Generation Reactor(KNGR) project schedule, which is divided into three phases: Phase I(1993-1994), Phase II(1995-Feb.1998), Phase III(1998-2001). Necessity of creating IMS comes from two main purposes: one is from client requirement as described on Electric Power Research Institute(EPRI) Utility Requirement Document(URD) top-tier, the other is from supplier's need to improve productivity whatever it is motivated by management or working group. To satisfy both consumer's and producer's requirements we have set up goals of IMS, to provide configuration management based on network and reliable integrated data base through KNGR's life cycle: i.e.,chronologically, siting, designing, construction, operation and maintenance, and decommissioning. This paper will show what we have done to make the concept during Phase I, and what is a current problem and what will be done through Phase II and III

  8. Information management system for KNGR

    Energy Technology Data Exchange (ETDEWEB)

    Moon, Chankook; Yoo, Keunbae; Lee, Jinkie [Korea Electric Power Corporation, Seoul (Korea, Republic of); Park, Jaemoon [Korea Power Engineering Co., Inc., Daejeon (Korea, Republic of)

    1996-04-15

    Information management system(IMS) is under development by Korea Electric Power COrporation(KEPCO) joined with KOrea Power Engineering Company(KOPEC) since early 1993 in accordance with Korean Next Generation Reactor(KNGR) project schedule, which is divided into three phases: Phase I(1993-1994), Phase II(1995-Feb.1998), Phase III(1998-2001). Necessity of creating IMS comes from two main purposes: one is from client requirement as described on Electric Power Research Institute(EPRI) Utility Requirement Document(URD) top-tier, the other is from supplier's need to improve productivity whatever it is motivated by management or working group. To satisfy both consumer's and producer's requirements we have set up goals of IMS, to provide configuration management based on network and reliable integrated data base through KNGR's life cycle: i.e.,chronologically, siting, designing, construction, operation and maintenance, and decommissioning. This paper will show what we have done to make the concept during Phase I, and what is a current problem and what will be done through Phase II and III.

  9. Engineering semantic web information systems in Hera

    NARCIS (Netherlands)

    Vdovják, R.; Frasincar, F.; Houben, G.J.P.M.; Barna, P.

    2003-01-01

    The success of the World Wide Web has caused the concept of information system to change. Web Information Systems (WIS) use from the Web its paradigm and technologies in order to retrieve information from sources on the Web, and to present the information in terms of a Web or hypermedia

  10. Outsourcing of internal audit and independence of auditors

    Directory of Open Access Journals (Sweden)

    A. Seetharaman

    2008-07-01

    Full Text Available Internal audit which is an integral part of any organization has long been overlooked. In fact, most organizations look at internal audit as a routine function in an organization. However, in the recent years, internal audit has taken a front seat for many organizations. Others are also looking at various options such as outsourcing of the internal audit function of their organizations. However, where outsourcing is concerned, one important issue arises, which is the independence of the external auditor to perform the internal audit function. This paper takes a look at the various aspects of the internal audit process as well as the impact and independence of external auditors who perform internal audit

  11. La auditoría concepto actual o antiguo

    OpenAIRE

    Deysi Astrid Machuca-Albarracín

    2007-01-01

    En la actualidad en Colombia, la auditoría se ha convertido en un término muy utilizado, para referirse al mecanismo sistemático y continuo de evaluación y mejoramiento de la calidad observada respecto de la calidad esperada de la atención de salud que reciben los usuarios;' con el objetivo de mejorar progresivamente la calidad, en la prestación de la atención de salud. En el presente artículo, se da una mirada a la evolución histórica de la auditoría, su concepto, el marco legal que la s...

  12. La auditoría concepto actual o antiguo

    Directory of Open Access Journals (Sweden)

    Deysi Astrid Machuca-Albarracín

    2007-07-01

    Full Text Available En la actualidad en Colombia, la auditoría se ha convertido en un término muy utilizado, para referirse al mecanismo sistemático y continuo de evaluación y mejoramiento de la calidad observada respecto de la calidad esperada de la atención de salud que reciben los usuarios;' con el objetivo de mejorar progresivamente la calidad, en la prestación de la atención de salud. En el presente artículo, se da una mirada a la evolución histórica de la auditoría, su concepto, el marco legal que la sustenta, su aplicación en Colombia y por su puesto en la disciplina de enfermería.

  13. A catalog of information systems outsourcing risks

    OpenAIRE

    Soares, Filipe de Sá; Soares, Delfina de Sá; Arnaud, José

    2014-01-01

    Information systems outsourcing risks are a vital component in the decision and management process associated to the provision of information systems and technology services by a provider to a customer. Although there is a rich literature on information systems outsourcing risks, the accumulated knowledge on this area is fragmented. In view of this situation, an argument is put forward on the usefulness of having a theory that integrates the various constructs related to information systems o...

  14. Protecting information in systems of systems

    NARCIS (Netherlands)

    Trivellato, D.

    2012-01-01

    Systems of systems are coalitions of autonomous and heterogeneous systems that collaborate to achieve a common goal. The component systems of a system of systems often belong to different security domains, which are governed by different authorities (hereafter called parties). Furthermore, systems

  15. Auditor professional commitment and performance: An ethical issue role

    Directory of Open Access Journals (Sweden)

    Ratih Kusumastuti

    2016-12-01

    Full Text Available This study explores to what extent the auditor’s idealism and relativism ethical orientation influences the professional commitment and the auditor’s performance. This study uses questionnaire’s survey from the auditors who work for Public Accountant Office in Indonesia. The data is analyzed by using the Structural Equation Model. The study reveals that the idealism and relativism ethical orientation have a significant influence to the professional commitment and the auditors’ performance

  16. DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

    OpenAIRE

    Ovidiu Constantin Bunget; Alin Constantin Dumitrescu

    2009-01-01

    Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by deterring their occurrence. Theauditor should plan and perform the audit with an attitude of professional skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk assessment, aud...

  17. The information protection level assessment system implementation

    Science.gov (United States)

    Trapeznikov, E. V.

    2018-04-01

    Currently, the threat of various attacks increases significantly as automated systems become more widespread. On the basis of the conducted analysis the information protection level assessment system establishing objective was identified. The paper presents the information protection level assessment software implementation in the information system by applying the programming language C #. In conclusions the software features are identified and experimental results are represented.

  18. Information Systems Security: Whose Responsibility? | Senzige ...

    African Journals Online (AJOL)

    ... compounded by the increasingly international nature of information systems, this responsibility still rests with managers only. This paper looks at security concerns related to information systems, identifies the threats and suggests how the security of information systems should be handled. African Journal of Finance and ...

  19. Program Information System Auditing Theoritical Approach

    Directory of Open Access Journals (Sweden)

    Ahmadi Aidi

    2015-08-01

    Full Text Available Efficient information systems when using fewer resources or minimal in achieving organizational goals are expected. Effective information system capable of completing the organizations objectives. Audit information systems necessary to know the needs of users whether it is in line with the preparation of the decision-making process

  20. STAKEHOLDERS’ PERCEPTION OF THE INDEPENDENCE OF STATUTORY AUDITORS IN NIGERIA

    Directory of Open Access Journals (Sweden)

    Semiu Babatunde Adeyemi

    2011-11-01

    Full Text Available Towards the end of the nineteenth century, there were celebrated cases of corporate frauds andfinancial misappropriation in corporate giants. The series of frauds have left a sense of doubt aboutthe “unbiasedness” of external auditors to render an attest function on the credibility of publishedfinancial statements. In this light, this research sought to empirically investigate into the perceptionof auditor independence in Nigeria. A cross-sectional survey was conducted on the opinions ofrandomly selected lecturers of auditing, practising auditors, stockbrokers, shareholders andmanagers. Primary data was extensively relied upon. In addition to the primary data, secondary datafrom annual reports were also used. The data collected were used to answer research questions andtest hypotheses. Test of hypotheses was performed using Pearson Correlation and Kendall’s measureof concordance at a 0.05 level of significance. The outcome of the tests showed that the selectedrespondents perceived size of audit fee as the most influencing factor, capable of deterring auditorindependence in Nigeria. It was also observed that existing laws were obsolete and need to beupdated to make them relevant.

  1. Language as information system: transfer and saving of the information

    Directory of Open Access Journals (Sweden)

    Irina Mikhaylovna Nekipelova

    2015-11-01

    Full Text Available The paper is devoted to research of the language system as an information system. The language is not the information itself. It contains information minimum and has information restrictions. Under the information should be understood texts and speech, created by using a language. Modern forms of existence of living natural language are distributed databases with multiple accesses, because bearers of language constantly and concurrently use it. Language and speech always exchange information, creating a unified information environment, where a human is. At any stage of information exchange the change of self-descriptiveness takes place one way or the other. When a human try to reflect world around him, some part of reflected information is lost due to conversion into language and saving into it in formalized form. These processes of storing information are related to the fact that in the production and perception of the statements optimization mechanisms of human thinking are made. When we perceive information its preservation can happen without information loss and with the loss of information.

  2. The Role of the External Auditor in UK Bank Regulation and Supervision

    OpenAIRE

    Ojo, Marianne

    2006-01-01

    ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a compa...

  3. PENGARUH PENERBITAN OPINI GOING CONCERN PADA PERGANTIAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA

    Directory of Open Access Journals (Sweden)

    Made Wahyu Adhiputra

    2015-10-01

    Full Text Available Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh interaksi opini going concern, ketepatwaktuan pelaporan keuangan, dan komite audit pada pergantian auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2013 dengan metode pemilihan sampel menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik binari dengan dua model penelitian. Hasil penelitian menunjukkan penerbitan opini going concern berpengaruh positif pada kemungkinan terjadinya pergantian auditor. Ketepatwaktuan pelaporan keuangan dan komite audit tidak memoderasi pengaruh penerbitan opini going concern pada kemungkinan terjadinya pergantian auditor. Hasil penelitian juga menunjukkan interaksi penerbitan opini going concern, ketepatwaktuan pelaporan keuangan dan komite audit tidak berpengaruh pada kemungkinan perusahaan melakukan pergantian auditor.The purpose of this study are to determine the effect of going concern opinion at the auditor switching, to determine the ability of timeliness of financial reporting and the audit committee to moderate the effect of going concern opinion at the auditor switching, and to determine the effect of the interaction of the going concern opinion, timeliness of financial reporting and the audit committee at the auditor switching. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2011-2013 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not

  4. The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

    OpenAIRE

    Dyah Setyaningrum; Lindawati Gani; Dwi Martani; Cris Kuntadi

    2013-01-01

    The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components ...

  5. Improving Search Strategies of Auditors – A Focus Group on Reflection Interventions

    OpenAIRE

    Fessl, Angela; Pammer, Viktoria; Wiese, Michael; Thalmann, Stefan

    2017-01-01

    Financial auditors routinely search internal as well as public knowledge bases as part of the auditing process. Efficient search strategies are crucial for knowledge workers in general and for auditors in particular. Modern search technology quickly evolves; and features beyond keyword search like fac-etted search or visual overview of knowledge bases like graph visualisations emerge. It is therefore desirable for auditors to learn about new innovations and to explore and experiment with such...

  6. 75 FR 2457 - Defense Federal Acquisition Regulation Supplement; Business Systems-Definition and Administration...

    Science.gov (United States)

    2010-01-15

    ... element of an acceptable estimating system. * * * * * (c) * * * (3) The auditor conducts estimating system... as contained in 252.215-7002(d). * * * * * (f) The ACO, in consultation with the auditor, shall-- (1... findings--(1) Reporting of audit findings. The auditor shall document findings and recommendations in a...

  7. Requisite Skills and Knowledge for Entry-Level IT Auditors

    Science.gov (United States)

    Merhout, Jeffrey W.; Buchman, Sarah E.

    2007-01-01

    Information technology auditing has become a career in high demand in recent years due to factors such as increasing compliance requirements with regards to information technology governance. Nonetheless, many information technology, management information systems, and accounting information systems educators may not have paid significant…

  8. The evolution of information systems

    International Nuclear Information System (INIS)

    1970-01-01

    Man must dream to achieve progress. That this applies to the complex task of making scientific information easily and rapidly available to scientists was the clear message of rapporteurs summing up an Agency symposium held in Vienna during February on the handling of nuclear information. It was attended by more than 150 specialists in the work. (author)

  9. The evolution of information systems

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1970-07-01

    Man must dream to achieve progress. That this applies to the complex task of making scientific information easily and rapidly available to scientists was the clear message of rapporteurs summing up an Agency symposium held in Vienna during February on the handling of nuclear information. It was attended by more than 150 specialists in the work. (author)

  10. Information impact on transportation systems

    NARCIS (Netherlands)

    Litescu, S.; Viswanathan, V.; Lees, M.; Knoll, A.; Aydt, H.

    2015-01-01

    With a broader distribution of personal smart devices and with an increasing availability of advanced navigation tools, more drivers can have access to real time information regarding the traffic situation. Our research focuses on determining how using the real time information about a

  11. Developing a Management Information System.

    Science.gov (United States)

    Yost, Michael

    This paper is based on the assumption that in shaping academic strategies for long-range planning purposes, educational institutions must be able to gather adequate information on which to base administrative decisions. Information on how the institution has operated in the past as well as how it is currently operating are critical items for valid…

  12. PENGARUH FAKTOR KULTUR ORGANISASI, MANAJEMEN, STRATEGI, KEUANGAN, AUDITOR DAN PEMERINTAHAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

    Directory of Open Access Journals (Sweden)

    Eka Fransiska Firdaus

    2016-02-01

    Full Text Available Accounting  fraud,  where  the  financial  reports  are  reported  not  in  compliance  with  the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research population was 805 companies listed in the Indonesian Stock Exchange (IDX. The research samples were 125 public companies consisting 12 fraud firms and 113 non- fraud  firms.  Binary  logistic  regression  was  used  to  test  the  hypothesis.  The  results showed that number of related party transactions, firm size, and auditor's unqualified opinion affected the tendency of accounting fraud significantly. Current asset composition in total asset, capital turnover, aquitition, financial leverage, CEO age, CEO MBA, KAP, professional accountant and good corporate governance, These results advance the understanding of accounting fraud.

  13. Rethinking Information Systems in the Public Sector

    DEFF Research Database (Denmark)

    Medaglia, Rony

    2014-01-01

    This section of Information Polity consists of papers presented during the workshop “Rethinking Information Systems in the Public Sector: Bridging Academia and Public Service”. The workshop was held on 8 June 2014 in Tel Aviv, Israel, in conjunction with the European Conference on Information...... Systems (ECIS 2014), and it is part of the activities of the Special Interest Group for eGovernment (SIGeGov) of the Association for Information Systems (AIS)....

  14. Airport Information Retrieval System (AIRS) System Design

    Science.gov (United States)

    1974-07-01

    This report presents the system design for a prototype air traffic flow control automation system developed for the FAA's Systems Command Center. The design was directed toward the immediate automation of airport data for use in traffic load predicti...

  15. Master information data acquisition system

    International Nuclear Information System (INIS)

    Stratton, R.C.

    1981-06-01

    MIDAS provides real-time work and component status as a function of the Work Control Log (WCL). Status is maintained and tracked with regard to Tag-Out status, Out-of-Service status, and document status. Component integration and technical and safety information is provided by the MIDAS Component Index (MCI). This information is provided directly to the user upon request. This information is also provided directly to the WCL as a function of component input to the WCL document prior to the documents release for execution

  16. Integrated Compliance Information System (ICIS)

    Data.gov (United States)

    U.S. Environmental Protection Agency — The purpose of ICIS is to meet evolving Enforcement and Compliance business needs for EPA and State users by integrating information into a single integrated data...

  17. Consolidated Business Information System (CBIS)

    Data.gov (United States)

    Office of Personnel Management — Data from the U.S. Office of Personnel Management (OPM)'s core financial system. CBIS is the official OPM financial management system of record. Every agency must...

  18. Energy efficiency information systems. Proceedings

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

    It is well known that different cultures and countries are receptive in different ways to information transfer. Modern information technology, including computers, videos, and telecommunications, can provide a very useful tool for the dissemination of information. At the same time, however, the use of new media involves many new and varied challenges. It is important therefore that the new dissemination methods are developed and utilised in the most effective way depending on the subjects distinctive character, needs and traditions. This workshop was designed to gather experts from all the CADDET member countries, to share knowledge, experiences and ideas about the use of new methods of information exchange and training in the field of energy efficiency. The workshop was divided into four plenary sessions: dissemination of information on energy efficient technologies; training technologies and effective learning; computer-based training tools on energy efficiency; databases and network resources. Two discussion groups followed the plenary sessions, to concentrate on: different aspects of information exchange; and different aspects of state-of-the-art training tools. The workshop was attended by 44 participants from 17 countries, and included 14 speakers

  19. Information management challenges of the EOS Data and Information System

    Science.gov (United States)

    Mcdonald, Kenneth R.; Blake, Deborah J.

    1991-01-01

    An overview of the current information management concepts that are embodied in the plans for the Earth Observing System Data and Information System (EOSDIS) is presented, and some of the technology development and application areas that are envisioned to be particularly challenging are introduced. The Information Management System (IMS) is the EOSDIS element that provides the primary interface between the science users and the data products and services of EOSDIS. The goals of IMS are to define a clear and complete set of functional requirements and to apply innovative methods and technologies to satisfy them. The information management functions are described in detail, and some applicable technolgies are discussed. Some of the general issues affecting the successful development and operation of the information management element are addressed.

  20. Systems and methods for enhancing optical information

    Science.gov (United States)

    DeVore, Peter Thomas Setsuda; Chou, Jason T.

    2018-01-02

    An Optical Information Transfer Enhancer System includes a first system for producing an information bearing first optical wave that is impressed with a first information having a first information strength wherein the first optical wave has a first shape. A second system produces a second optical wave. An information strength enhancer module receives the first and said second optical waves and impresses the first optical wave upon the second optical wave via cross-phase modulation (XPM) to produce an information-strength-enhanced second optical wave having a second information strength that is greater than the first information strength of the first optical wave. Following a center-wavelength changer by an Optical Information Transfer Enhancer System improves its performance.

  1. Protecting Information in Systems of Systems

    NARCIS (Netherlands)

    Trivellato, Daniel; Zannone, Nicola; Etalle, Sandro

    2011-01-01

    Systems of Systems (SoS) are dynamic, distributed coalitions of autonomous and heterogeneous systems that collaborate to achieve a common goal. While offering several advantages in terms of scalability and flexibility, the SoS paradigm has a strong impact on system interoperability and on the

  2. Information technology security system engineering methodology

    Science.gov (United States)

    Childs, D.

    2003-01-01

    A methodology is described for system engineering security into large information technology systems under development. The methodology is an integration of a risk management process and a generic system development life cycle process. The methodology is to be used by Security System Engineers to effectively engineer and integrate information technology security into a target system as it progresses through the development life cycle. The methodology can also be used to re-engineer security into a legacy system.

  3. Sharing Year 2000 Testing Information on DOD Information Technology Systems

    National Research Council Canada - National Science Library

    1998-01-01

    The audit objective was to determine whether planning for year 2000 testing is adequate to ensure that mission critical DoD information technology systems will continue to operate properly after the year 2000...

  4. Audit Characteristics for Information System Security

    OpenAIRE

    Marius POPA; Mihai DOINEA

    2007-01-01

    The paper presents the main aspects regarding the development of the information security and assurance of their security. The information systems, standards and audit processes definitions are offered. There are presented the most important security standards used in information system security assessment

  5. Methodologies for web information system design

    NARCIS (Netherlands)

    Barna, P.; Frasincar, F.; Houben, G.J.P.M.; Vdovják, R.; Srimani, P.K.; et al., xx

    2003-01-01

    The Web information space is rapidly growing in the size and the diversity of both its data and its audience. A consequence is that Web information systems (WIS) in many applications replace existing traditional (not Web based) information systems. Since the nature of WIS differs from the nature of

  6. School Management Information Systems in Primary Schools

    Science.gov (United States)

    Demir, Kamile

    2006-01-01

    Developments in information technologies have been impacting upon educational organizations. Principals have been using management information systems to improve the efficiency of administrative services. The aim of this research is to explore principals' perceptions about management information systems and how school management information…

  7. Gamified Android Based Academic Information System

    Science.gov (United States)

    Setiana, Henry; Hansun, Seng

    2017-01-01

    Student is often lazy when it comes to studying, and how to motivate student was one of the problem in the educational world. To overcome the matters, we will implement the gamification method into an Academic Information System. Academic Information System is a software used for providing information and arranging administration which connected…

  8. Systems information management: graph theoretical approach

    NARCIS (Netherlands)

    Temel, T.

    2006-01-01

    This study proposes a new method for characterising the underlying information structure of a multi-sector system. A complete characterisation is accomplished by identifying information gaps and cause-effect information pathways in the system, and formulating critical testable hypotheses.

  9. PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015

    Directory of Open Access Journals (Sweden)

    Deddy Kurniawansyah

    2016-11-01

    Full Text Available The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable. This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS. The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry.

  10. Characteristics of Company Accounting Information System

    Directory of Open Access Journals (Sweden)

    Marija Tokić

    2011-12-01

    Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

  11. Environmental remediation and waste management information systems

    Energy Technology Data Exchange (ETDEWEB)

    Harrington, M.W.; Harlan, C.P.

    1993-12-31

    The purpose of this paper is to document a few of the many environmental information systems that currently exist worldwide. The paper is not meant to be a comprehensive list; merely a discussion of a few of the more technical environmental database systems that are available. Regulatory databases such as US Environmental Protection Agency`s (EPA`s) RODS (Records of Decision System) database [EPA, 1993] and cost databases such as EPA`s CORA (Cost of Remedial Action) database [EPA, 1993] are not included in this paper. Section 2 describes several US Department of Energy (DOE) Environmental Restoration and Waste Management (EM) information systems and databases. Section 3 discusses several US EPA information systems on waste sites and technologies. Section 4 summarizes a few of the European Community environmental information systems, networks, and clearinghouses. And finally, Section 5 provides a brief overview of Geographical Information Systems. Section 6 contains the references, and the Appendices contain supporting information.

  12. Environmental remediation and waste management information systems

    International Nuclear Information System (INIS)

    Harrington, M.W.; Harlan, C.P.

    1993-01-01

    The purpose of this paper is to document a few of the many environmental information systems that currently exist worldwide. The paper is not meant to be a comprehensive list; merely a discussion of a few of the more technical environmental database systems that are available. Regulatory databases such as US Environmental Protection Agency's (EPA's) RODS (Records of Decision System) database [EPA, 1993] and cost databases such as EPA's CORA (Cost of Remedial Action) database [EPA, 1993] are not included in this paper. Section 2 describes several US Department of Energy (DOE) Environmental Restoration and Waste Management (EM) information systems and databases. Section 3 discusses several US EPA information systems on waste sites and technologies. Section 4 summarizes a few of the European Community environmental information systems, networks, and clearinghouses. And finally, Section 5 provides a brief overview of Geographical Information Systems. Section 6 contains the references, and the Appendices contain supporting information

  13. Converging Information and Communication Systems

    DEFF Research Database (Denmark)

    Øst, Alexander

    2003-01-01

    in the future to have - significant importance to the process and consequences of the convergence. The project focuses on the appliances, i.e. the TV sets, the computers and their peripheral equipment. It also takes into account the infrastructure and signals, which contain and deliver the information...

  14. Expert Systems for auditing management information systems

    Directory of Open Access Journals (Sweden)

    Gheroghe Popescu

    2007-05-01

    Full Text Available Expert systems are built with the help of: specialised programming languages or expert system generators (shell. But this structure was reached after tens of years of work and research, because expert systems are nothing but pragmatic capitalisation of the results of research carried out in artificial intelligence and theory of knowledge.

  15. High Production Volume Information System (HPVIS)

    Data.gov (United States)

    U.S. Environmental Protection Agency — The High Production Volume Information System (HPVIS) provides access to select health and environmental effect information on chemicals that are manufactured in...

  16. Freedom of Information Act (FOIA) Tracking System

    Data.gov (United States)

    Office of Personnel Management — Tracking system which allows for the input of the Freedom of Information Act (FOIA) request date, compiles the due date, information pertaining to the request, name...

  17. THE SECURITY AUDIT WITHIN INFORMATION SYSTEMS

    OpenAIRE

    Dan Constantin TOFAN

    2011-01-01

    The information security audit is definitely a tool for determining, achieving, and maintaining a proper level of security in an organization. This article offers a comprehensive review of the world's most popular standards related to information systems security audit.

  18. Spinal Cord Injury Model System Information Network

    Science.gov (United States)

    ... the UAB-SCIMS More The UAB-SCIMS Information Network The University of Alabama at Birmingham Spinal Cord Injury Model System (UAB-SCIMS) maintains this Information Network as a resource to promote knowledge in the ...

  19. CDC WONDER: Online Tuberculosis Information System (OTIS)

    Data.gov (United States)

    U.S. Department of Health & Human Services — The Online Tuberculosis Information System (OTIS) on CDC WONDER contains information on verified tuberculosis (TB) cases reported to the Centers for Disease Control...

  20. Infrastructure Management Information System User Manual

    Science.gov (United States)

    1998-10-01

    This publication describes and explains the user interface for the Infrastructure Management Information System (IMIS). The IMIS is designed to answer questions regarding public water supply, wastewater treatment, and census information. This publica...

  1. Energy information systems: a general overview

    International Nuclear Information System (INIS)

    Sen, B.K.

    1991-01-01

    The unprecedented energy crises that engulfed the world in early 1970s brought about a spurt in energy research all over the world, which in turn caused the rapid growth of literature in the field. In order to achieve effective bibliographical control, proper dissemination of information, and rapid access to the desired document, energy information systems of diverse scope came into being. The paper describes the special features of several information systems like (i) International Nuclear Information Systems, which covers world literature on nuclear science and technology (ii) Energy Information Services which takes cares of energy information transfer among the Commonwealth countries of the Asia and Pacific region; (ii) Information Network on New Energy Sources and Technologies for Asia And Pacific. This system is being developed to ensure smooth energy information transfer amongst non-commonwealth countries of Asia and the Pacific. (author)

  2. Library Information-Processing System

    Science.gov (United States)

    1985-01-01

    System works with Library of Congress MARC II format. System composed of subsystems that provide wide range of library informationprocessing capabilities. Format is American National Standards Institute (ANSI) format for machine-readable bibliographic data. Adaptable to any medium-to-large library.

  3. Tennessee Offender Management Information System

    OpenAIRE

    Beck, Tim

    1993-01-01

    This article describes the integration of a knowledge-based system with a large COBOL-DB2-based offender management system. The knowledge-based application, developed for the purpose of offender sentence calculation, is shown to provide several benefits, including a shortened development cycle, simplified maintenance, and improved accuracy over a previous COBOL-based application.

  4. Development of a PSA information database system

    International Nuclear Information System (INIS)

    Kim, Seung Hwan

    2005-01-01

    The need to develop the PSA information database for performing a PSA has been growing rapidly. For example, performing a PSA requires a lot of data to analyze, to evaluate the risk, to trace the process of results and to verify the results. PSA information database is a system that stores all PSA related information into the database and file system with cross links to jump to the physical documents whenever they are needed. Korea Atomic Energy Research Institute is developing a PSA information database system, AIMS (Advanced Information Management System for PSA). The objective is to integrate and computerize all the distributed information of a PSA into a system and to enhance the accessibility to PSA information for all PSA related activities. This paper describes how we implemented such a database centered application in the view of two areas, database design and data (document) service

  5. Efectos que produce la resolución emitida por la superintendencia de compañías, valores y seguros en las empresas constructoras ubicadas en el DMQ. Sector El Batán en el año 2017, que están obligadas a contar con un informe anual de auditoría externa.

    OpenAIRE

    Celi Herrera, Evelyn Carolina

    2018-01-01

    The work presented below is intended to know the effects produced by the resolution issued by the Superintendence of Companies, Securities and Insurance in construction companies that exceed $500.000, 00 dollars in actives, located in the DMQ, Batán sector in the year 2017, which are obliged to have an annual external audit report. The external audit in Ecuador is briefly detailed, and what parameters an external auditor should follow at the time of the annual audit report. The dead...

  6. Nuclear power project management information system

    International Nuclear Information System (INIS)

    Zou Lailong; Zhang Peng; Xiao Ziyan; Chun Zengjun; Huang Futong

    2001-01-01

    Project Management Information System is an important infrastructure facility for the construction and operation of Nuclear Power Station. Based on the practice of Lingao nuclear power project management information system (NPMIS), the author describes the NPMIS design goals, system architecture and software functionality, points out the outline issues during the development and deployment of NPMIS

  7. Top Four Trends in Student Information Systems

    Science.gov (United States)

    Weathers, Robert

    2013-01-01

    The modern student information systems (SIS) is a powerful administrative tool with robust functionality. As such, it is essential that school and district administrators consider the top trends in modern student information systems before going forward with system upgrades or new purchases. These trends, described herein, are: (1) Support for…

  8. Accounting Information Systems for Decision Making

    NARCIS (Netherlands)

    Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

    2013-01-01

    ​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

  9. Characteristics of Company Accounting Information System

    OpenAIRE

    Marija Tokić; Marina Proklin

    2011-01-01

    Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid developme...

  10. Information Communication System at Tsukuba EXPO'85

    Science.gov (United States)

    Sakagami, Yasuhiko

    At Tsukuba EXPO'85 information communication system which employs the most advanced technology such as optical technology, is operated to conduct EXPO information guide, environmental and security control at the site, and office management, which is effective for smooth management of Exposition and appropriate service to visitors. The author outlines the characteristics of the whole communication system, and also describes how communication system using optical technology is located in the whole communication system, and the system outline.

  11. Computerized reactor pressure vessel materials information system

    International Nuclear Information System (INIS)

    Strosnider, J.; Monserrate, C.; Kenworthy, L.D.; Tether, C.D.

    1980-10-01

    A computerized information system for storage and retrieval of reactor pressure vessel materials data was established, as part of Task Action Plan A-11, Reactor Vessel Materials Toughness. Data stored in the system are necessary for evaluating the resistance of reactor pressure vessels to flaw-induced fracture. This report includes (1) a description of the information system; (2) guidance on accessing the system; and (3) a user's manual for the system

  12. Creating a culture for information systems success

    CERN Document Server

    Belkhamza, Zakariya

    2015-01-01

    It has been widely reported that issues related to organizational context appear frequently in discussions of information systems success. The statement that the information system did not fit the behavioral context in an organization is often part of the explanation of why particular information system encountered unanticipated resistance and never met expectation. While this context has been intensively studied, we still lack evidence on how this organizational context is affecting the success of information system from a managerial action perspective. This type of managerial involvement is often neglected to the extent that it became an essential obstacle to organizational performance. The objective of Creating a Culture for Information Systems Success is to assist CIOs and IT managers on how to use their managerial actions to create a suitable cultural environment in the organization, which leads to a successful implementation of information systems. This  book will also provide guidelines fo...

  13. Infrastructuring Multicultural Healthcare Information Systems

    DEFF Research Database (Denmark)

    Dreessen, Katrien; Huybrechts, Liesbeth; Grönvall, Erik

    2017-01-01

    This paper stresses the need for more research in the field of Participatory Design (PD) and in particular into how to design Health Information Technology (HIT) together with care providers and -receivers in multicultural settings. We contribute to this research by describing a case study...... of this study, we point to the need and the ways of taking spatio-historical aspects of a specific healthcare situation into account in the PD of HIT to support multicultural perspectives on healthcare....

  14. Manpower management information system /MIS/

    Science.gov (United States)

    Gravette, M. C.; King, W. L.

    1971-01-01

    System of programs capable of building and maintaining data bank provides all levels of management with regular manpower evaluation reports and data source for special management exercises on manpower.

  15. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

    NARCIS (Netherlands)

    Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

    2014-01-01

    Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit

  16. Feral Information Systems Creation as Sensemaking

    Directory of Open Access Journals (Sweden)

    Luke Houghton

    2015-11-01

    Full Text Available This paper discussed the role of actors in creating their own sensemaking devices as Feral Information Systems. In particular, we explore how Feral Information Systems (FIS are actually a creative way to work around complex information systems and need to be acknowledged as such. We use the sensemaking framework to explore how new FIS are developed as a sensemaking device in order assist in daily important tasks. We conclude with suggestions for future research.

  17. Concepts for a global resources information system

    Science.gov (United States)

    Billingsley, F. C.; Urena, J. L.

    1984-01-01

    The objective of the Global Resources Information System (GRIS) is to establish an effective and efficient information management system to meet the data access requirements of NASA and NASA-related scientists conducting large-scale, multi-disciplinary, multi-mission scientific investigations. Using standard interfaces and operating guidelines, diverse data systems can be integrated to provide the capabilities to access and process multiple geographically dispersed data sets and to develop the necessary procedures and algorithms to derive global resource information.

  18. Nuclear technology databases and information network systems

    International Nuclear Information System (INIS)

    Iwata, Shuichi; Kikuchi, Yasuyuki; Minakuchi, Satoshi

    1993-01-01

    This paper describes the databases related to nuclear (science) technology, and information network. Following contents are collected in this paper: the database developed by JAERI, ENERGY NET, ATOM NET, NUCLEN nuclear information database, INIS, NUclear Code Information Service (NUCLIS), Social Application of Nuclear Technology Accumulation project (SANTA), Nuclear Information Database/Communication System (NICS), reactor materials database, radiation effects database, NucNet European nuclear information database, reactor dismantling database. (J.P.N.)

  19. Towards Mobile Information Systems for Indoor Space

    Directory of Open Access Journals (Sweden)

    Xiaoxiang Zhang

    2016-01-01

    Full Text Available With the rapid development of Internet of things (IOT and indoor positioning technologies such as Wi-Fi and RFID, indoor mobile information systems have become a new research hotspot. Based on the unique features of indoor space and urgent needs on indoor mobile applications, in this paper we analyze some key issues in indoor mobile information systems, including positioning technologies in indoor environments, representation models for indoor spaces, query processing techniques for indoor moving objects, and index structures for indoor mobile applications. Then, we present an indoor mobile information management system named IndoorDB. Finally, we give some future research topics about indoor mobile information systems.

  20. Information Technology Procurement Authorization (ITPA) Tracking System

    Data.gov (United States)

    Office of Personnel Management — Information Technology Procurement Authorization (ITPA) Tracking System is used for gathering consistent data from U.S. Office of Personnel Management (OPM) program...