Modeling data processing activity to assess the internal control function

This thesis describes research that was conducted into the potential of modeling the activities of the Data Processing Department as an aid to the computer auditor. A methodology is composed to aid in the evaluation of the Internal Controls, particularly the General Controls relative to computer processing. Consisting of three major components, the methodology enables the auditor to model the presumed activities of the Data Processing Department against the actual activities, as recorded on the Operating System Log. The first component of the methodology is the construction and loading of a model of the presumed activities of the Data Processing Department from its verbal, scheduled, and reported activities. The second component is the generation of a description of the actual activities of the Data Processing Department from the information recorded on the Operating System Log. This is effected by reducing the Operating System Log to the format described by the Standard Audit File concept. Finally, the third component in the methodology is the modeling process itself. This is in fact a new analysis technique proposed for use by the EDP auditor. The modeling process is composed of software that compares the model developed and loaded in the first component, with the description of actual activity as collated by the second component. Results from this comparison are then reviewed by the auditor, who determines if they adequately depict the situation, or whether the models description as specified in the first component requires to be altered, and the modeling process re-initiated. In conducting the research, information and data from a production installation was used. Use of the ‘real-world’ input proved both the feasibility of developing a model of the reported activities of the Data Processing Department, and the adequacy of the operating system log as a source of information to report the departments actual activities. Additionally, it enabled the involvement and comment of practicing auditors. The research involved analysis of the effect of EDP on the audit process, structure of the EDP audit process, data reduction, data structures, model formalization, and model processing software. Additionally, the Standard Audit File concept was verified through its use by practising auditors, and expanded by the development of an indexed data structure, which enabled its analysis to be conducted interactively. Results from the trial implementation of the research software and methodology at a production installation confirmed the research hypothesis that the activities of the Data Processing Department could be modelled, and that there are substantial benefits from the EDP auditor in analysing this process. The research in fact provides a new source of information, and develops a new analysis technique for the EDP auditor. It demonstrates the utilization of computer technology to monitor itself for the audit function, and reasserts auditor independence by providing access to technical detail describing the processing activities of the computer.

Virtual worlds as pedagogical places: experiences of higher education academics

This thesis explores how academics in higher education experience virtual worlds as pedagogical places. Using the virtual world Second Life™ as a lens, I examine the changing nature of embodiment, pedagogy and place for academics and the significance these changes have for academic identity and practices.

Knowledge mediation in software quality engineering

The risk of failure of the software development process remains high despite many attempts to improve the quality of software engineering. Contemporary approaches to process assurance, such as the capability maturity model have not prevented systemic failures, nor have project management methodologies provided guarantees of software quality. The paper proposes an approach to software quality assurance based on a knowledge mediated concurrent audit, which incorporates essential feedback processes. Through a tightly integrated approach to quality audit, programmers would be empowered to use any chosen methodology to advantage, supported by intelligent monitoring of the essential interactions which occur in the development process. An experimental application implementing some aspects of the proposal is described

Using an IDMI methodology to make multi-criteria decisions

Multi-criteria decisions usually require measurement or evaluation of performance in different units and their mix by application of weighting factors. This approach leads to potential manipulation of the results as a direct consequence of the applied weightings. In this paper a mechanism has been proposed to overcome this problem. It is known as the : Interlink Decision Making Index (IDMI) and has all the desired features: simple, interlink (all criteria) and automatically and quantified influence of critical criteria (i.e. no human weighting needed). The IDMI is capable of reflecting the total merits of a particular option once the normal decision making criteria and (up to two) critical criteria (CC) have been chosen. Then, without arbitrarily weighting criteria, comparison and selection of the best possible option can be made. Simple software has been developed to do this numerical transfer and graphic presentation. Two hypothetical examples are presented in the paper to demonstrate the application of the IDMI concept and its advantages over the traditional "tabular and weighting method" in the decision making process.

The creation of effective learners using an autarchic study method

The aim of this study is to assess whether universities are meeting the needs of marketing students and consequently the needs of the corporate marketing sector. A comparison is made between marketing classes using a specific technology of study called an autarchic system, and those classes not using this method. As part of this analysis the study investigates the application of self-determination theory and psychological needs  satisfaction. The basic needs scale, comprising two constructs; Control and Caring was adapted and used to evaluate students' perception of subjects using autarchic study system and those not utilising this methodology. The study used a multi-method approach consisting of a literature review, a qualitative phase involving in-depth interviews with marketing teaching staff and focus groups with marketing students and a survey of students. An adapted version of the basic psychological needs scale was included in a questionnaire that was administered to a convenience sample of 441 students. ANOVAlMANOVA and descriptive statistics were used to analyse the data. The pedagogy used in a conventional university setting is detailed and contrasted with the autarchic learning system. Findings strongly indicate students become far more able as learners when they have the knowledge of the types of learning barriers, they are coached to recognise the barrier when it occurs and apply the appropriate remedy as researched in this paper. These findings are of interest to educators, students, and industry as all sectors face significant social and financial losses because individuals are unable to duplicate instructions, maintain currency and plan tactically and strategically.

Exploring the influences on requirements engineering during global software development

Through an interpretive study of global virtual teams, this research has explored the influences on the requirements engineering processes during global software development. Complex layers of explicit and implicit elements in the project environment, including systems methodology, project steering, management commitment and cultural differences, were found to influence these processes.

Implementation of enterprise resource planning (ERP) software in a major construction contracting organization in Hong Kong

Purpose – The purpose of this paper is to summarize the scope, methodology and main findings of a doctoral thesis about the implementation of enterprise resource planning (ERP) software in a major construction contracting organization in Hong Kong. This research is taken from a leadership and power and project management (PM) perspective.

Design/methodology/approach – The project adopted a case study approach in which the candidate was an employee/observer, who was embedded as a member of the business transformation team taking an action learning approach to study the ERP adoption. The research used the soft system methodology to identify gaps in the observed maturity level which exists in the organization. Data was gathered using public and private documentation, semi-structured interviews, observation and was validated through review of evidence with participants.

Findings – The results identified the importance of leadership and cultural issues in implementation of the business strategy. This research includes a contribution in two spheres: PM and construction procurement. The first implication for PM theory was to illustrate how knowledge has been efficiently managed within a construction organization by using information communication technology (ICT). It can be represented by the ladder of ICT>ERP>KM>PM. The second implication was to pave the way for the use of partnering strategies in PM practice. It can be represented by the ladder of National Culture>Organizational Culture>Leadership>Partnering Strategy>PM.

Practical implications – This model could be adapted to other large and complex organisational contexts. The research project also has implications as opening up a PM perspective on business transformation.

Originality/value – The contribution of this research is proving the success of adopting KM in a construction company by using an ERP system. The importance of culture in the traditionally collectivistic construction industry, and the issues senior management should take into account when formulating business strategies.

Squatting at the digital campfire: researching the open source software community

This paper describes an internet-mediated netnography of the open source software (OSS) community. A brief history of OSS is presented, along with a discussion of the defining characteristics of the phenomenon. A theoretical rationale for the method is then offered and several unique features detailed. The evolution of the methodology in practice is described and salient lessons highlighted. In addition to gathering a large volume of rich data as intended, early phases of the implementation of this method produced a number of unanticipated but significant findings. The paper concludes by summarising the key methodological considerations for conducting a phenomenology of a true online community

A Q methodology study of stakeholders' views about accountability for promoting healthy food environments in England through the responsibility deal food network

In March 2011, the United Kingdom's (UK's) Government launched five Public Health Responsibility Deal Networks to address public health priorities. The Networks used voluntary partnerships to influence peoples' choice architecture to move them toward healthier behaviors. The purpose of this research was to conduct an exploratory study of diverse stakeholders' perspectives about perceived responsibility and accountability expectations to improve food environments in England through the Food Network partnerships. A purposive sample of policy elites (n=31) from government, academia, food industry and non-government organizations sorted 48 statements related to improving food environments in England. Statements were grounded in three theoretical perspectives (i.e., legitimacy, nudge and public health law). PQMethod 2.33 statistical software program used factor analysis to identify viewpoints based on intra-individual differences for how participants sorted statements. The results revealed three distinct viewpoints, which explained 64% of the variance for 31 participants, and emphasized different expectations about responsibility. The food environment protectors (n=17) underscored government responsibility to address unhealthy food environments if voluntary partnerships are ineffective; the partnership pioneers (n=12) recognized government-industry partnerships as legitimate and necessary to address unhealthy food environments; and the commercial market defenders (n=1) emphasized individual responsibility for food choices and rejected government intervention to improve food environments. Consensus issues included: protecting children's right to health; food industry practices that can and should be changed; government working with industry on product reformulation; and building consumer support for economically viable healthy products. Contentious issues were: inadequacy of accountability structures and government inaction to regulate food marketing practices targeting children. We conclude that understanding different viewpoints is a step toward building mutual trust to strengthen accountability structures that may help stakeholders navigate ideologically contentious issues to promote healthy food environments in England.