Accounting management in communication networks: concepts and architecture

Author(s):  
T.K. Apostolopoulos
2016 ◽  
Vol 21 (1) ◽  
pp. 36-39
Author(s):  
Valentin Pîrvuţ

Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).


Author(s):  
Zhu Han ◽  
Dusit Niyato ◽  
Walid Saad ◽  
Tamer Basar ◽  
Are Hjorungnes

2018 ◽  
Vol 9 (06) ◽  
pp. 20792-20799
Author(s):  
I Ketut Sunada ◽  
I Ketut Sandi

Bumdes is a village business unit whose capital comes from village-owned funds . The goal is to float the village potential into an independent village. Thus it takes effort and strategic and appropriate tips to achieve that goal. The first tip is to establish a forum for the development of economic networks in this case is the establishment of BUMDES. Some of the things that can be done are: (i) development of human resources capability so as to provide added value in the management of village economic assets, (ii) integrating rural economic products so as to have good bargaining position in market network, (iii) (iv) strengthening village economic institutions, (v) developing supporting elements such as micro-credit, market information, technological and management support, economic infrastructure and communication networks as well as support for guidance and regulation.


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