997 resultados para data auditing


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Enterprise resource planning (ERP) systems are rapidly being combined with “big data” analytics processes and publicly available “open data sets”, which are usually outside the arena of the enterprise, to expand activity through better service to current clients as well as identifying new opportunities. Moreover, these activities are now largely based around relevant software systems hosted in a “cloud computing” environment. However, the over 50- year old phrase related to mistrust in computer systems, namely “garbage in, garbage out” or “GIGO”, is used to describe problems of unqualified and unquestioning dependency on information systems. However, a more relevant GIGO interpretation arose sometime later, namely “garbage in, gospel out” signifying that with large scale information systems based around ERP and open datasets as well as “big data” analytics, particularly in a cloud environment, the ability to verify the authenticity and integrity of the data sets used may be almost impossible. In turn, this may easily result in decision making based upon questionable results which are unverifiable. Illicit “impersonation” of and modifications to legitimate data sets may become a reality while at the same time the ability to audit any derived results of analysis may be an important requirement, particularly in the public sector. The pressing need for enhancement of identity, reliability, authenticity and audit services, including naming and addressing services, in this emerging environment is discussed in this paper. Some current and appropriate technologies currently being offered are also examined. However, severe limitations in addressing the problems identified are found and the paper proposes further necessary research work for the area. (Note: This paper is based on an earlier unpublished paper/presentation “Identity, Addressing, Authenticity and Audit Requirements for Trust in ERP, Analytics and Big/Open Data in a ‘Cloud’ Computing Environment: A Review and Proposal” presented to the Department of Accounting and IT, College of Management, National Chung Chen University, 20 November 2013.)

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One of the concerns about the use of Bluetooth MAC Scanner (BMS) data, especially from urban arterial, is the bias in the travel time estimates from multiple Bluetooth devices being transported by a vehicle. For instance, if a bus is transporting 20 passengers with Bluetooth equipped mobile phones, then the discovery of these mobile phones by BMS will be considered as 20 different vehicles, and the average travel time along the corridor estimated from the BMS data will be biased with the travel time from the bus. This paper integrates Bus Vehicle Identification system with BMS network to empirically evaluate such bias, if any. The paper also reports an interesting finding on the uniqueness of MAC IDs.

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Loop detectors are the oldest and widely used traffic data source. On urban arterials, they are mainly installed for signal control. Recently state of the art Bluetooth MAC Scanners (BMS) has significantly captured the interest of stakeholders for exploiting it for area wide traffic monitoring. Loop detectors provide flow- a fundamental traffic parameter; whereas BMS provides individual vehicle travel time between BMS stations. Hence, these two data sources complement each other, and if integrated should increase the accuracy and reliability of the traffic state estimation. This paper proposed a model that integrates loops and BMS data for seamless travel time and density estimation for urban signalised network. The proposed model is validated using both real and simulated data and the results indicate that the accuracy of the proposed model is over 90%.

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Using Media-Access-Control (MAC) address for data collection and tracking is a capable and cost effective approach as the traditional ways such as surveys and video surveillance have numerous drawbacks and limitations. Positioning cell-phones by Global System for Mobile communication was considered an attack on people's privacy. MAC addresses just keep a unique log of a WiFi or Bluetooth enabled device for connecting to another device that has not potential privacy infringements. This paper presents the use of MAC address data collection approach for analysis of spatio-temporal dynamics of human in terms of shared space utilization. This paper firstly discuses the critical challenges and key benefits of MAC address data as a tracking technology for monitoring human movement. Here, proximity-based MAC address tracking is postulated as an effective methodology for analysing the complex spatio-temporal dynamics of human movements at shared zones such as lounge and office areas. A case study of university staff lounge area is described in detail and results indicates a significant added value of the methodology for human movement tracking. By analysis of MAC address data in the study area, clear statistics such as staff’s utilisation frequency, utilisation peak periods, and staff time spent is obtained. The analyses also reveal staff’s socialising profiles in terms of group and solo gathering. The paper is concluded with a discussion on why MAC address tracking offers significant advantages for tracking human behaviour in terms of shared space utilisation with respect to other and more prominent technologies, and outlines some of its remaining deficiencies.

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Purpose The paper examines the impact of internal auditors’ involvement in Enterprise Risk Management (ERM) on perceptions of their willingness to report a breakdown in risk procedures and whether a strong relationship with the audit committee affects such willingness to report. The study also investigates the use of ERM and the role of internal audit in ERM in Australian private and public sector entities. Design/methodology/approach The study uses an experimental design, manipulating (i) the internal auditor’s involvement in ERM and (ii) the strength of the relationship between internal audit and the audit committee. Participants are 117 certified internal auditors. The study also gathers descriptive data on the use of ERM. Findings The study indicates that a high involvement in ERM impacts the perceptions of internal auditors’ willingness to report a breakdown in risk procedures to the audit committee. However, a strong relationship with the audit committee does not appear to affect their perceived willingness to report. The study also finds that the majority of organisations have recently adopted ERM. Internal auditors are involved in ERM assurance activities but some also engage in activities that could compromise objectivity.

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Public sector organisations (PSOs) operate in information-intensive environments often within operational contexts where efficiency is a goal. What's more, the rapid adoption of IT is expected to facilitate good governance within public sector organisations but it often clashes with the bureaucratic culture of these organisations. Accordingly, models such as IT Governance (ITG) and government reform -in particular the new public management (NPM)- were introduced in PSOs in an effort to address the inefficiencies of bureaucracy and under performance. This work explores the potential effect of change in political direction and policy on the stability of IT governance in Australian public sector organisations. The aim of this paper is to examine implications of a change of government and the resulting political environment on the effectiveness of the audit function of ITG. The empirical data discussed here indicate that a number of aspects of audit functionality were negatively affected by change in political direction and resultant policy changes. The results indicate a perceived decline in capacity and capability which in turn disrupts the stability of IT governance systems in public sector organisations.

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We consider the following problem: members in a dynamic group retrieve their encrypted data from an untrusted server based on keywords and without any loss of data confidentiality and member’s privacy. In this paper, we investigate common secure indices for conjunctive keyword-based retrieval over encrypted data, and construct an efficient scheme from Wang et al. dynamic accumulator, Nyberg combinatorial accumulator and Kiayias et al. public-key encryption system. The proposed scheme is trapdoorless and keyword-field free. The security is proved under the random oracle, decisional composite residuosity and extended strong RSA assumptions.

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In this paper we describe the design of DNA Jewellery, which is a wearable tangible data representation of personal DNA profile data. An iterative design process was followed to develop a 3D form-language that could be mapped to standard DNA profile data, with the aim of retaining readability of data while also producing an aesthetically pleasing and unique result in the area of personalized design. The work explores design issues with the production of data tangibles, contributes to a growing body of research exploring tangible representations of data and highlights the importance of approaches that move between technology, art and design.

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Purpose – This paper aims to examine the tendencies of sustainability reporting by major commercial banks in Bangladesh in comparison with global sustainability reporting indicators outlined in the GRI framework together with banks' predilection toward reporting 16 GRI financial service sector (FSS) specific performance indicators. Design/methodology/approach – Based on the GRI G3 guidelines, the paper investigated banks' reporting in five broad areas of sustainability, such as environment, labour practices and decent works, product responsibility, human rights and society. The 2008/2009 annual reports of 12 major commercial banks listed on Dhaka stock exchange were analysed and coded using a content-based technique. Findings – The results show that information on society is addressed most extensively with regard to extent of reporting. This is followed by the disclosures prepared on decent works and labour practices and environmental issues. Furthermore, the disclosures of product responsibility information and the information for human rights are rather scarce in banks' reporting; on the subject of FSS-specific disclosures, only seven items out of 16 are disclosed by all sample banks. Research limitations/implications – The findings of the study indicate that Bangladeshi commercial banks' social disclosures could develop in this style to become more holistic and over time (in association with the country's central bank involvement) to resemble a type of structured reporting to the point where they are properly labelled per se. Originality/value – The study contributes to the social disclosure literature, in particular in a developing countries banking sector context, seeing as it disseminates evidence of the standing on social disclosures practices at the level of GRI with developing countries' banks data.

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The motion response of marine structures in waves can be studied using finite-dimensional linear-time-invariant approximating models. These models, obtained using system identification with data computed by hydrodynamic codes, find application in offshore training simulators, hardware-in-the-loop simulators for positioning control testing, and also in initial designs of wave-energy conversion devices. Different proposals have appeared in the literature to address the identification problem in both time and frequency domains, and recent work has highlighted the superiority of the frequency-domain methods. This paper summarises practical frequency-domain estimation algorithms that use constraints on model structure and parameters to refine the search of approximating parametric models. Practical issues associated with the identification are discussed, including the influence of radiation model accuracy in force-to-motion models, which are usually the ultimate modelling objective. The illustration examples in the paper are obtained using a freely available MATLAB toolbox developed by the authors, which implements the estimation algorithms described.

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Process models specify behavioral aspects by describing ordering constraints between tasks which must be accomplished to achieve envisioned goals. Tasks usually exchange information by means of data objects, i.e., by writing information to and reading information from data objects. A data object can be characterized by its states and allowed state transitions. In this paper, we propose a notion which checks conformance of a process model with respect to data objects that its tasks access. This new notion can be used to tell whether in every execution of a process model each time a task needs to access a data object in a particular state, it is ensured that the data object is in the expected state or can reach the expected state and, hence, the process model can achieve its goals.

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Presentation by Tony Beatton, QUT Business School, at Managing your research data seminar, 2012

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Presentation by Siobhann McCafferty, Institute for Future Environments, at Managing your research data seminar, 2012

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A method is proposed to describe force or compound muscle action potential (CMAP) trace data collected in an electromyography study for motor unit number estimation (MUNE). Experimental data was collected using incre- mental stimulation at multiple durations. However, stimulus information, vital for alternate MUNE methods, is not comparable for multiple duration data and therefore previous methods of MUNE (Ridall et al., 2006, 2007) cannot be used with any reliability. Hypothesised ring combinations of motor units are mod- elled using a multiplicative factor and Bayesian P-spline formulation. The model describes the process for force and CMAP in a meaningful way.

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Presentation by Dr Caroline Grant, Science & Engineering Faculty, IHBI, at Managing your research data seminar, 2012