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Journal articles on the topic 'Digital audit'

Author: Grafiati

Published: 4 June 2021

Last updated: 14 February 2022

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1

Baturin, Yuri. "Auto-Audit of Digital Earth and Beyond." Geocontext 8, no. 1 (2020): 17–21. http://dx.doi.org/10.30987/2686-8326-2020-17-21.

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The question is posed: "If we use the Digital Earth to verify the results of an audit (e.g. land cadastre) conducted in a traditional format, who can verify the Digital Earth itself?" The answer is, "The Digital Earth can audit itself. Only you have to teach it to do it". The mechanism of self-checking is proposed to be realized through autoreflexion. If Digital Earth is "taught" autoreflexion, there are no obstacles to the transition to peer-to-peer reflexion and multirange reflexion. The reflexive model of the Digital Earth is discussed both in the case of ordinary introspection (auto-audit)

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Fedorcova, Varvara. "Audit in the Conditions of Digital Economy." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 2 (September 2020): 193–200. http://dx.doi.org/10.15688/ek.jvolsu.2020.2.18.

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The article is devoted to the development of audit while applying smart technologies of economy in the digital economy of Russia. The aim of the work is to determine the development of digital audit, which allows timely identification of errors in the process of recording the activities of subjects. It is proposed to introduce the definition of “digital audit”. The paper considers the features of conducting and developing digital audit. The author determines the significance of the normative work when regulating digital audit and the need to use a single system of information technologies to i

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Machado dos Santos, Henrique. "Auditoria de repositórios arquivísticos digitais confiáveis." Informação em Pauta 4, no. 2 (2019): 156–72. http://dx.doi.org/10.32810/2525-3468.ip.v4i2.2019.41787.156-172.

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Este estudo discute a implementação de repositórios arquivísticos em conformidade com o Sistema Aberto para Arquivamento de Informação e a necessidade de auditá-los para avaliar sua confiabilidade. Para tanto, realiza-se um levantamento bibliográfico de materiais previamente publicados, com seleção de: livros que abordam as perspectivas da Arquivística na era digital e o desafio da custódia documental confiável; publicações técnicas como as normas International Organization for Standardization e padrões de auditoria; e artigos científicos recuperados pela ferramenta de pesquisa Google Scholar,

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Nazarova, Karina, Mariia Nezhyva, Volodymyr Hotsuliak, Nataliia Novikova, and Oleksandra Fedorenko. "Digital Audit as an Imperative for Ukraine’s Way out From the COVID-crisis and a Tool to Increase the Competitveness of the State." SHS Web of Conferences 100 (2021): 01001. http://dx.doi.org/10.1051/shsconf/202110001001.

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The article is devoted to the issues of organization and prospects of audit development in terms of digitalization. The state and the measures needed to improve audit effectiveness in the context of automation are investigated and analyzed. The factors that negatively influence the audit digitization process and the possible directions of development of audit activity in the computerized environment are identified. The use of automation helps auditors process more data and focus on identifying risks, allowing for higher quality audits. Classification of information technology of audit, conditi

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Klotz, Michael, and Ingold Sulk. "Digitale Betriebsprüfung – Handlungsfelder und vorbereitende Datenanalyse." Der Betriebswirt: Volume 52, Issue 1 52, no. 1 (2011): 10–14. http://dx.doi.org/10.3790/dbw.52.1.10.

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Digitale Betriebsprüfungen stellen Unternehmen vor neue Herausforderungen. Prüfungen werden entsprechend der „Grundsätze zum Datenzugriff und zur Prüfung digitaler Unterlagen“ (GDPdU) zunehmend über einen direkten Datenzugriff und automatisierte Datenanalysen durchgeführt. Hierauf müssen sich Unternehmen einstellen. Der Beitrag beschreibt die diesbezüglich relevanten Handlungsfelder. Im Mittelpunkt der Vorbereitung auf eine digitale Betriebsprüfung stehen kontinuierliche Analysen rechnungslegungsrelevanter Daten. Für derartige Datenanalysen gelangen spezielle Softwareprogramme, sog. CAAT-Tools

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Abbaszadeh, Maleyka, and Tural Mustafayev. "Digital Examination Production and Audit System (DEPAAS)." IFAC-PapersOnLine 51, no. 30 (2018): 352–53. http://dx.doi.org/10.1016/j.ifacol.2018.11.330.

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7

Kovalevska, N. S., I. V. Nesterenko, E. B. Sokolova, and T. V. Karbivnycha. "The Digital Component of Modern Audit of Activities of Business Entities." Business Inform 4, no. 519 (2021): 161–68. http://dx.doi.org/10.32983/2222-4459-2021-4-161-168.

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The article is aimed at substantiating organizational provisions and developing recommendations for improving the conceptual principles of projecting a computer-based audit system for the activities of performers of entrepreneurial activities. The article proposes the principles of modeling the audit system in the structure of the information service of entrepreneurs, provides proposals for assessing audit risks at different stages of entrepreneurial activity, substantiates methodological approaches to conducting an audit using modern information and communication technologies. It is proved th

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8

Kazakova, Nataliya, Margarita Mel'nik, and E. Dudorova. "Prospects for Implementing Big Data Analytics into the Auditing Profession." Auditor 7, no. 3 (2021): 40–47. http://dx.doi.org/10.12737/1998-0701-2021-7-3-40-47.

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The article analyzes modern trends in the digital transformation of audit, problems and prospects for the use of big data analytics in audit and consulting. The providers of the development of the “roboaudit” direction are large audit companies that invest a lot of resources in the digital transformation of audit. To understand the benefits of digital transformation of auditing, a gradual development of the professional IT worldview among young auditors is required, which takes into account the new competence model of the qualification exam for auditors, which allows assessing information tech

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9

Zueva, Anna. "Geoinformation system as a controlling tool for External State Audit Bodies." Geocontext 8, no. 1 (2020): 47–51. http://dx.doi.org/10.30987/2686-8326-2020-47-51.

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The Author justifies the needs of introducing Geo-Informational Systems into the daily activities of The External State Audit Bodies by revealing the concepts of both controlling and digital audit applications. With the development of introducing digital auditing into The Accounting Chamber of The Russian Federation along with Russia’s leadership role in INTOSAI, the time has come to modernize our information systems for the 21st century and beyond.

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Anomah, Sampson, Boadu Ayeboafo, and Maurice Aduamoah. "AN AUDIT RISK MODEL FOR IT AUDIT ECOSYSTEMS AND DIGITAL TRANSFORMATION (DX) DECISION MAKING." EDPACS 64, no. 2 (2021): 1–33. http://dx.doi.org/10.1080/07366981.2021.1930643.

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11

Pandiangan, Andreas, and Sella Ikhwanus Shafa. "Audit Komunikasi Instagram @Jokowi Yang Dikelola Oleh Tim Komunikasi Digital Presiden." Jurnal Komunikasi dan Media 1, no. 1 (2020): 18. http://dx.doi.org/10.24167/jkm.v1i1.2846.

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Salah satu media sosial yang saat ini sedang marak digunakan adalah Instagram. Instagram juga digunakan oleh humas pemerintah dalam menyampaikan informasi berupa gambar, video, musik, grafik, dan masih banyak lagi. Tujuannya tak lain untuk berinteraksi langsung dengan masyarakat luas melalui dunia maya. Jokowi sebagai Presiden Indonesia dalam menjalankan tugasnya juga menggunakan akun Instagram. Komunikasi organisasi di swasta atau pemerintahan perlu dievaluasi atau biasa dikenal dengan audit komunikasi. Tujuannya untuk mengetahui kendala apa yang terjadi dalam organisasi secara internal maupu

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Dian Shavitri, Luh Putu, and Gede Sri Darma. "Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak." E-Jurnal Akuntansi 30, no. 10 (2020): 2682. http://dx.doi.org/10.24843/eja.2020.v30.i10.p19.

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This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, acces

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CHKHUTIASHVILI, L. V. "IMPLEMENTATION OF DIGITAL TECHNOLOGIES IN INTERNAL AUDIT AND CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 12 (2020): 115–17. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.03.016.

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The author explores the introduction of digital technologies in internal audit and control and the prospects for their application to expand the prospects of internal auditors and controllers. The future of internal audit and control over intelligent digitalization, which modifies the traditional approach into a qualitatively new concept of "continuous control", which allows continuous assessment of risks, controls, compliance of existing procedures with established ones, deviations from set indicators using a pre-configured constant flow of analytical information on selected objects.

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Hidayat, Deni. "E-Government Integrated E-Audit System : Design And Analysis in The Internal Audit Unit of The Indonesian Government (APIP)." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (2021): 37–52. http://dx.doi.org/10.36555/jasa.v5i1.1511.

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The Government Internal Supervisory Agency (APIP) is a work unit that has the task of carrying out internal supervision in the government environment. The development of the Electronic Based Government System (SPBE) has changed the business processes that occur in government governance from manual to digital form. The implementation of SPBE in government activities has resulted in a lot of data or documents in digital form, but on the other hand the process of implementing audit activities carried out by APIP is currently still being carried out manually, has not made much use of digital data

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15

Якимова, Вилена, and Vilena Yakimova. "Digitalization of Information Processes of Auditing." Auditor 5, no. 10 (2019): 10–23. http://dx.doi.org/10.12737/article_5dae9e5c552765.48114874.

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Th e article reveals the possibilities of transition of audit organizations to digital technologies, identifi es areas of application of big data analysis and artifi cial intelligence technology for processing and analyzing audited information, collecting, evaluating audit evidence and solving other intellectual problems. Th e article identifi es information processes in relation to auditing, gives their classifi cation based on the types of tasks to be solved, identifi es types of information when using digital technologies, and proposes a scheme of the intellectual system of audit activity.

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Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam, and Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability." AUDITING: A Journal of Practice & Theory 21, no. 1 (2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Ra

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17

Anugrah, Kelvin Bagus. "Analisisi Perspektif Mahasiswa pada Penerapan Kertas Kerja ATLAS di Era Digital." JIATAX (Journal of Islamic Accounting and Tax) 4, no. 1 (2021): 1. http://dx.doi.org/10.30587/jiatax.v4i1.2591.

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The digital era demand that accounting students, the future of Indonesian’s auditor to adapt to the rapid change of time. Thus, in order to improve the quality of those future auditors, the Indonesian government designed ATLAS. From the government’s perspective, ATLAS was designed to digitalize and replace the old, obsolete audit working paper. But what about student’s perspectives of this digitalization? This research uses the Likert scale to answer that question. This research investigates student’s perspectives of the implementation of ATLAS as an audit working paper. We found that 78.18% o

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18

Sunarni, Sunarni, Maulana Amirul Adha, Alma Bethris Kusvitaningrum, et al. "Pengarsipan Digital Sebagai Wujud Optimalisasi Manajemen Audit Persuratan di Sekolah." Jurnal Manajemen Pendidikan: Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan 2, no. 2 (2020): 159–67. http://dx.doi.org/10.21831/jump.v2i2.34471.

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Pada era saat ini penggunaan teknologi dalam bidang apapun sangat diperlukan. Bersikap adaptif dengan cara mengikuti perkembangan zaman dapat terlihat melalui kegiatan pengarsipan. Pengarsipan yang dulunya menyimpan berkas fisik dan mencatat kodenya secara manual, kini bisa dilakukan dengan menyimpannya dalam bentuk data digital. Penelitian ini bertujuan untuk menggali secara mendalam pengarsipan digital sebagai wujud optimalisasi manajemen audit persuratan di SMP Islam Ma’arif 02 Kota Malang. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data dalam penelitian ini menggu

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19

Santos, Josenildo Dos, Josedilton Alves Diniz, and Luiz Joao Corrar. "The Focus is the Sampling Theory in the Fields of Traditional Accounting Audit and Digital Audit: testing the Newcomb-Benford Law for the first digit of in public accounts." Brazilian Business Review 2, no. 1 (2005): 69–86. http://dx.doi.org/10.15728/bbr.2005.2.1.5.

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20

Donaldson, Devan Ray. "Certification information on trustworthy digital repository websites: A content analysis." PLOS ONE 15, no. 12 (2020): e0242525. http://dx.doi.org/10.1371/journal.pone.0242525.

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In 1996, an international group of representatives from national archives and libraries, universities, industry, publishing offices, and other government and private sector organizations first articulated the need for certified Trustworthy Digital Repositories (TDRs). Henceforth, multiple standards for TDRs have developed worldwide and their reviewers provide third party audit of digital repositories. Even though hundreds of repositories are currently certified, we do not know if audit and certification of TDRs actually matters. For example, we do not know if digital repositories are actually

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21

Gold, Steve. "Challenges ahead on the digital forensics and audit trails." Network Security 2014, no. 6 (2014): 12–17. http://dx.doi.org/10.1016/s1353-4858(14)70060-1.

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Wenzel, A., and E. Gotfredsen. "Audit for extraoral radiographic examinations in a digital department." Dentomaxillofacial Radiology 34, no. 4 (2005): 228–30. http://dx.doi.org/10.1259/dmfr/63732554.

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23

Austin, R., S. Dunne, and B. Robinson. "An audit of intra-oral digital radiographs for endodontics." International Endodontic Journal 43, no. 4 (2010): 351. http://dx.doi.org/10.1111/j.1365-2591.2010.01682_2.x.

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Mizukoshi, Kanato. "Analyze Current Situation by Digital Audit, and System Installation." JAPAN TAPPI JOURNAL 74, no. 1 (2020): 50–56. http://dx.doi.org/10.2524/jtappij.74.50.

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Oneshko, S., S. Viter, and А. Viremeichyk. "AUDIT DEVELOPMENT STRATEGY IN THE CONDITION OF DIGITAL ECONOMY." Investytsiyi: praktyka ta dosvid, no. 15 (August 19, 2021): 64. http://dx.doi.org/10.32702/2306-6814.2021.15.64.

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Marín-López, Andrés, Sergio Chica-Manjarrez, David Arroyo, Florina Almenares-Mendoza, and Daniel Díaz-Sánchez. "Security Information Sharing in Smart Grids: Persisting Security Audits to the Blockchain." Electronics 9, no. 11 (2020): 1865. http://dx.doi.org/10.3390/electronics9111865.

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With the transformation in smart grids, power grid companies are becoming increasingly dependent on data networks. Data networks are used to transport information and commands for optimizing power grid operations: Planning, generation, transportation, and distribution. Performing periodic security audits is one of the required tasks for securing networks, and we proposed in a previous work autoauditor, a system to achieve automatic auditing. It was designed according to the specific requirements of power grid companies, such as scaling with the huge number of heterogeneous equipment in power g

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Salgado, Douglas, Kimberly R. Barber, and Michael Danic. "Objective Assessment of Checklist Fidelity Using Digital Audio Recording and a Standardized Scoring System Audit." Journal of Patient Safety 15, no. 3 (2019): 260–66. http://dx.doi.org/10.1097/pts.0000000000000306.

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Kazakova, Nataliya, and N. Brovkina. "Assessment of Auditor’s Competencies and Professional Skills in the Digital Environment: Audit IT Risks." Auditor 6, no. 10 (2020): 11–16. http://dx.doi.org/10.12737/1998-0701-2020-11-16.

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The article discusses topical issues of assessing the competencies and professional skills of an auditor in a digital environment at the second stage of the new qualification exam for auditors, which came into effect on March 31, 2020. Particular attention is paid to the topics of examination tasks related to obtaining audit evidence, communications during the audit, checking the data of accounting (financial) statements, as well as audit risks arising from the use of information technologies, as well as legislation in the field of CLP/FT.

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Goryachikh, Svetlana P., Svetlana V. Lapteva, Yulia N. Matushkina, and Pavel A. Kalinin. "Audit of training of digital personnel for regional economy in the conditions of Industry 4.0." On the Horizon 27, no. 3/4 (2019): 245–51. http://dx.doi.org/10.1108/oth-07-2019-0039.

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Purpose The purpose of the paper is to develop the scientific and methodological provision of an audit of training of digital personnel for the regional economy in the conditions of Industry 4.0 by the example of regional flagship universities of modern Russia. Design/methodology/approach The authors use the method of regression analysis for determining the dependence of the level of digitization of regions’ economy on the competitiveness of their basic universities. The research is performed by the example of regions of the Volga Federal District of the Russian Federation, in which there are

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Егорова, Ирина, and Irina Egorova. "Features of the Presentation of the Audit Report in Electronic Form." Auditor 5, no. 4 (2019): 10–15. http://dx.doi.org/10.12737/article_5cb5a54335c2f3.59970812.

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Th is article is devoted to the need for an audit report in electronic form using a digital electronic signature. The article deals with the features of identifi cation of forms of submission of the audit report within the framework of regulatory legal acts regulating audit activities in the Russian Federation, as well as the advantages of presenting the audit report in electronic form before its submission on paper and the non — mitigation of threats associated with these.

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Zaharov, I. "Strategic Audit of Commercial Organizations." Auditor 6, no. 10 (2020): 25–32. http://dx.doi.org/10.12737/1998-0701-2020-25-32.

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The article deals with topical issues of changing the functions of auditors in modern conditions. The article substantiates the thesis that the main component of audit in the digital economy is the analysis of the Corporation's financial stability in the future, the results of which are of interest to both internal and external users. Special attention is paid to the concept of strategic audit, its goals and issues related to improving the methodology and methods of conducting this type of audit in order to improve its quality.

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Cipek, Ksenija, and Ivana Ljutić. "The influence of digitalization on tax audit." Oditor 7, no. 1 (2021): 37–69. http://dx.doi.org/10.5937/oditor2101037c.

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The paper discusses the latest research and trends in the field of digitalization of businesses and consequently national tax administrations with a focus on aspects, consequences and prospects of tax audit development. At the beginning of the digitalization process, corporate executives were emphatically optimistic, mostly in the United States, where this process began. Expectations were high that, at the end of the second decade of the 21st century, companies will be successful in the process of digital transformation, and where the most difficult implementation changes are expected and the

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Kurniawan, Ronny, Albert Yohanes, Andy Wijaya, Fernaldy Fernaldy, William William, and Johanes Fernandes Andry. "Audit Aplikasi Medico Menggunakan Framework COBIT 4.1 Domain ME." Jurnal Teknoinfo 12, no. 2 (2018): 38. http://dx.doi.org/10.33365/jti.v12i2.69.

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PT Silicon Digital Indonesia merupakan sebuah perusahaan warehouse dan penyedia layanan Saas dibidang kesehatan. PT Silicon Digital Indonesia menyediakan aplikasi bernama Medico yang didalamnya berisi tentang layanan healthcare managememt system. Sistem tersebut merupakan sebuah sistem yang penting bagi klinik atau rumah sakit karena dapat membantu seluruh kegiatan operasional klinik atau rumah sakit. Sebagai penyedia layanan aplikasi tersebut, PT Silicon Digital Indonesia harus mampu melaksanakan pemantauan dan evaluasi dari aplikasi tersebut dengan maksimal. Untuk itu, penelitian ini bertuju

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Castellan, Marta Gaia, and Igor Marcolongo. "Documents, Processes, Transactions: the European Digital Archival (R)Evolution." Atlanti 28, no. 2 (2018): 43–51. http://dx.doi.org/10.33700/2670-451x.28.2.43-51(2018).

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In Europe the Digital Archival Science is evolving, with regard to the ‘objects’ that we need to preserve (image-copies of the original documents, born-digital documents, video, data transactions), and with regard to tools and trusted services, regulated by EU laws (electronic signatures, seals, time stamps). However, we don’t have a pan-european Regulation for long-term preservation, and each Member State disciplines this service with a national rule. Italy and Slovenia have an excellent Services Accreditation procedure, based on regular audit performed respectively by Agenzia per l’Italia Di

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Kaewunruen, Sakdirat, Shijie Peng, and Olisa Phil-Ebosie. "Digital Twin Aided Sustainability and Vulnerability Audit for Subway Stations." Sustainability 12, no. 19 (2020): 7873. http://dx.doi.org/10.3390/su12197873.

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Digital twin (DT) or so-called ‘building information model (BIM)’ has brought great revolution to the current building industry. Its applications to life cycle management of buildings and infrastructures can further increase the social and economic benefits. As a complete information model, a digital twin integrates the information of a project from different stages of the life cycle into a model, in order to facilitate better asset management and communicate through data visualizations with participants. This paper unprecedently introduces a digital-twin aided life cycle assessment to evaluat

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Beech, I., S. Rees, and M. Tagoe. "Clinical audit of the surgical management of plantar digital neuroma." Foot 10, no. 1 (2000): 31–35. http://dx.doi.org/10.1054/foot.2000.0573.

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Murthy, Madhu, Madhu Murthy, and Megan Crosser. "Digital Hand Hygiene Audit: Impact on Compliance and Quality Outcomes." Journal of the American Medical Directors Association 21, no. 3 (2020): B18. http://dx.doi.org/10.1016/j.jamda.2020.01.055.

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Dutchak, Ruslan, Olha Kondratiuk, Olena Rudenko, Andrii Shaikan, and Elizaveta Shubenko. "Internal Audit of Cybercrimes in Information Technologies of Enterprises Accounting." SHS Web of Conferences 100 (2021): 01006. http://dx.doi.org/10.1051/shsconf/202110001006.

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The article is devoted to the problem’s research of cybercrimes at the enterprise and the efficient methods of its solvation. The main trends of the cybercrime’s development in the national and the global scope are defined. The analysis of the normative-legal acts on cybercrime is made. The main risks of cyberthreats before the illegal alienation of the enterprise assets are determined. The specific peculiarities of cybercrimes in the information technologies of enterprises accounting are revealed, the main ones of which are: cyberspace, the anonymity, harmful program products, the electronic

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Crehan, Caroline, Erin Kesler, Indira Angela Chikomoni, et al. "Admissions to a Low-Resource Neonatal Unit in Malawi Using a Mobile App: Digital Perinatal Outcome Audit." JMIR mHealth and uHealth 8, no. 10 (2020): e16485. http://dx.doi.org/10.2196/16485.

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Background Mobile health (mHealth) is showing increasing potential to address health outcomes in underresourced settings as smartphone coverage increases. The NeoTree is an mHealth app codeveloped in Malawi to improve the quality of newborn care at the point of admission to neonatal units. When collecting vital demographic and clinical data, this interactive platform provides clinical decision support and training for the end users (health care professionals [HCPs]), according to evidence-based national and international guidelines. Objective This study aims to examine 1 month’s data collected

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Bieliaieva, N. S. "Concepts and elements of the hr audit system implementation: analysis of scientific resources." Science, technologies, innovation, no. 1(13) (2020): 9–15. http://dx.doi.org/10.35668/2520-6524-2020-1-02.

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The article explores the concepts and elements of HR audit implementation based on the analysis of available scientific sources. The interpretation of the concept of “HR audit” and defining elements of its implementation in the scientific literature are investigated. It is estimated that there are really only quite a bit thorough scientific works regarding the study of concepts and elements of HR audit, which complicates the process of understanding the concept for its wide implementation in Ukraine. It is determined that Ukrainian scientists consider HR audit based on international experience

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Zhuk, Valerii, and Kateryna Melnyk. "Audit Theory: Classical Core and Development." Accounting and Finance, no. 4(90) (2020): 89–102. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-89-102.

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At the present stage of development of science and practice of audit, its theory is presented in fragments. In the period before the emergence of mass public discontent with the work of auditors (which was a consequence of the collapse of Enron, WorldCom, Parmalat and other institutions), the main efforts of scientists were aimed at substantiating the needs of audit, its methods, principles, concepts, and postulates. Today, the need to concentrate efforts on the search for a qualitatively new, ideological level of audit theory is obvious. The purpose of the article is to reveal the essence of

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Vlasenko, Olha, Vita Pavlenko, Olha Сhemerys, Oksana Piddubna, Anna Fedorchuk, and Inna Yashchuk. "Audit of Digital Civic Space in the Modern School: from Teacher to Creative Leader." BRAIN. BROAD RESEARCH IN ARTIFICIAL INTELLIGENCE AND NEUROSCIENCE 12, no. 3 (2021): 214–35. http://dx.doi.org/10.18662/brain/12.3/228.

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The article is dedicated to modern approaches to development of digital civic space of the modern school, which is a new phenomenon in Ukraine. A brief analysis of results of recent scientific researches that raise the issue of digital citizenship in postmodern times is given. Theoretical principles and practical experience of European countries to create a digital civic space are considered. Definitions of “civic consciousness” and “digital citizenship”, “creativity”, “postmodernism” are given. Modern approaches to development of digital competence of participants in the educational process a

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Suryani, Indrika Dwi Rahma, Elia Kurniawati, Gracia Angelina Nawang Wulan, and Hikmah Cahya Dinniah. "KONSEPTUALISASI PERAN TEKNOLOGI INFORMASI DALAM PRAKTIK AUDIT UNTUK MEMBANTU PENGUNGKAPAN FRAUD DI INDONESIA." El Muhasaba Jurnal Akuntansi 12, no. 2 (2021): 138–56. http://dx.doi.org/10.18860/em.v12i2.12070.

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So many cases of fraud have accured in Indonesia as well as the world today has entered the digital era. This study aims to determine with the development of information technology their role in audit practice in detecting fraud in Indonesia. The method used in this research is a systematic literature review using secondary data derived from literature and online media. The results of this study indicate that currently many techniques are used in detecting fraud by employing information technology such as general audit software, computer forensics, DFM (Digital Forensic Model) and whistleblowi

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Beulen, Erik, and Ries Bode. "An information technology and innovation committee to guide digital transformations." Corporate Board role duties and composition 17, no. 2 (2021): 38–53. http://dx.doi.org/10.22495/cbv17i2art4.

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In corporate governance, more dedicated attention to digital transformations is becoming essential. This research applies design science to design an information technology and innovation (IT&I) committee as an integral part of corporate governance for organisations that are engaging in digital transformations. This research builds on the work of Turel and Bart (2014). In our research, we conclude that the seven Dutch studied organisations, which are engaging in digital transformations, have corporate governance challenges for the board of directors related to these transformations. These

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da Silva, Carlos Gomes, and Pedro M. R. Carreira. "Selecting Audit Samples Using Benford's Law." AUDITING: A Journal of Practice & Theory 32, no. 2 (2012): 53–65. http://dx.doi.org/10.2308/ajpt-50340.

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SUMMARY: We contribute to digital analysis by developing two mathematical programming models that can assist auditors in selecting more promising audit samples, using Benford's law. One model identifies the smallest subset of nonconforming records in a dataset, given some predefined conformity criteria, and the other highlights the k most nonconforming records. The models take into account several conformity tests and test statistics simultaneously. The application of the models is illustrated using suggested protocols on a set of simulated data. Finally, the effectiveness of the models in det

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Koç, İlker, and Huseyin Çakır. "Collection and protection of digital evidences in audit processesDenetim süreçlerinde dijital delillerin elde edilmesi ve korunması." International Journal of Human Sciences 12, no. 2 (2015): 1092. http://dx.doi.org/10.14687/ijhs.v12i2.3333.

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<p>Wide usage of information technologies in banking, finance, health and other commercial sectors requires performing of audit of these sectors through information systems. Collecting and protecting electronic evidence is critically important for both judicial process and results of audit activities. Gathering electronic evidences from an information system is a subject for computer forensics and requires special expertise and equipment. Conversely, in Turkey, most of the institutions responsible for supervision of financial and other relevant sectors have not enough knowledge and exper

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Mahmutović, Kenan. "Development and validation of the scale for measuring digital marketing orientation in the hotel industry." Ekonomski vjesnik 34, no. 1 (2021): 115–29. http://dx.doi.org/10.51680/ev.34.1.9.

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Purpose: This paper aims to develop and validate the scale for measuring digital marketing orientation (DMO) in the hotel industry. Methodology: The robust exploratory and confirmatory factor analysis procedure is applied to a data set collected through an online survey of 164 hotels in Bosnia and Herzegovina, Croatia, Serbia, and Montenegro. Results: Digital marketing orientation has been conceptualized, and a scale has been developed to measure this construct. The scale consists of 15 items in three defined dimensions (subscales): Strategic emphasis, Digital intelligence generation, and Plan

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McHugh, Andrew, Seamus Ross, Perla Innocenti, Ravio Ruusalepp, and Hans Hofman. "Bringing Self-assessment Home: Repository Profiling and Key Lines of Enquiry within DRAMBORA." International Journal of Digital Curation 3, no. 2 (2008): 130–42. http://dx.doi.org/10.2218/ijdc.v3i2.64.

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As repositories of various shapes and sizes continue to appear across the digital preservation landscape, means are urgently required to facilitate their evaluation. In what remains an immature discipline there are seldom any assurances of the viability of individual preservation infrastructures, and a pragmatic, risk-averse approach is critically important. The Digital Repository Audit Method Based on Risk Assessment (DRAMBORA) provides repository administrators with a flexible self- audit methodology and online tool, facilitating the validation of their objectives and methods and the managem

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Aditya, B. R., R. Hartanto, and L. E. Nugroho. "The Role of IT Audit in the Era of Digital Transformation." IOP Conference Series: Materials Science and Engineering 407 (September 26, 2018): 012164. http://dx.doi.org/10.1088/1757-899x/407/1/012164.

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Perry, John, Anchal Puri, and John Ho-A-Yun. "A re-audit of the quality of digital lateral cephalometric radiographs." Orthodontic Update 8, no. 1 (2015): 24–27. http://dx.doi.org/10.12968/ortu.2015.8.1.24.

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