The Current State and Future Direction of IT Audit: Challenges and Opportunities

2015 ◽  
Vol 30 (1) ◽  
pp. 7-20 ◽  
Author(s):  
Ann C. Dzuranin ◽  
Irina Mălăescu
Keyword(s):  
Information Systems ◽  
Internal Audit ◽  
Current State ◽  
The Future ◽  
Challenges And Opportunities ◽  
Compliance Requirements ◽  
Future Direction ◽  
It Audit ◽  
Role Of It

ABSTRACT: Embracing the spirit of the Pathways Commission's focus of enhancing the value of practitioner/educator exchanges, the inaugural Journal of Information Systems Conference (JISC) brought together 30 academic researchers and 15 practitioners to discuss the current state and the future direction of information technology (IT) audit research and practice. Panelists, comprised of practitioners from government, public accounting, and industry, provided insight into current IT audit issues. The first panel discussed the role of IT auditors in helping organizations meet compliance requirements and ensuring that information systems add value to the organization. The second panel addressed the future of IT audit in a world of advanced analytics and emerging technologies. Although the panels addressed separate topics, common themes emerged from the discussions. Issues facing the IT audit profession as a result of the increasing volume of data available, coupled with changing technology and increasing regulatory requirements, underscored much of the discussion. Big Data, compliance, and emerging technology issues were addressed from both internal audit and external audit perspectives. This commentary provides a review and synthesis of the information presented during panel discussions at the conference and suggests potential research questions.

Cartographic production in Russia: main stages and trends

2020 ◽  
Vol 963 (9) ◽  
pp. 30-43
Author(s):  
M.Yu. Orlov
Keyword(s):  
Chronological Order ◽  
Xviii Century ◽  
New Methods ◽  
Current State ◽  
Factors Influencing ◽  
The Future ◽  
History Of ◽  
State Enterprises ◽  
Further Development

Studying the current state of cartography and ways of further developing the industry, the role of the map in the future of the society, new methods of promoting cartographic products is impossible without a deep scientific analyzing all the paths, events and factors influencing its formation and development throughout all the historic steps of cartographic production in Russia. In the article, the history of cartographic production in Russia is considered together with the development of private, state and military cartography, since, despite some differences, they have a common technical, technological and production basis. The author describes the stages of originating, formation and growth of industrial cartographic production from the beginning of the XVIII century until now. The connection between the change of political formations and technological structures with the mentioned stages of maps and atlases production is considered. Each stage is studied in detail, a step-by-step analysis was carried out, and the characteristics of each stage are described. All the events and facts are given in chronological order, highlighting especially significant moments influencing the evolution of cartographic production. The data on the volumes of printing and sales of atlases and maps by commercial and state enterprises are presented. The main trends and lines of further development of cartographic production in Russia are studied.

scholarly journals The continuum of simulator-based maritime training and education

2021 ◽  
Author(s):  
Tae-eun Kim ◽  
Amit Sharma ◽  
Morten Bustgaard ◽  
William C. Gyldensten ◽  
Ole Kristian Nymoen ◽  
...  
Keyword(s):  
Digital Technologies ◽  
Competency Development ◽  
Training And Education ◽  
Maritime Education ◽  
Training Interventions ◽  
The Future ◽  
Challenges And Opportunities ◽  
Maritime Operations ◽  
Maritime Education And Training

AbstractThe COVID-19 pandemic has brought unprecedented challenges to the maritime supply chain and called for accelerated adoption of digital technologies in various aspects of maritime operations, including the area of maritime education and training (MET). This paper aims to discuss the current maritime simulator-based training and educational practices that forms an integral part in seafarer training and competency development. The study provides a review of the existing simulators in use in MET, and discusses upon the technological and pedagogical advancement of maritime simulator-based training interventions with predictions regarding the future MET practices with use of virtual reality and cloud-based simulators. This study—by focusing on ship’s bridge operations—highlights the characteristics of various types of simulators and also discusses the role of instructors, challenges, and opportunities involving future simulator-based MET due to accelerated adoption of digital technologies and the need to comply with pandemic-related restrictions for MET institutes. The analysis generated in the paper may contribute to the ongoing discussion regarding the future of simulator-based MET and the fulfillment of the UN Sustainable Development Goal (SDG) 4 in the maritime sector.

scholarly journals IT General Controls Testing: Assessing the Effectiveness of User Access Management

2019 ◽  
Vol 14 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Lorraine Lee ◽  
Rebecca Sawyer
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Access Management ◽  
Graduate Level ◽  
General Control ◽  
Accounting Information Systems ◽  
User Access ◽  
It Audit

ABSTRACT The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

Is Zakat Capable of Alleviating Poverty and Reducing Income Inequality?

2021 ◽  
pp. 168-185
Author(s):  
Maizaitulaidawati Md Husin ◽  
Nor Aiza Mohd Zamil ◽  
Zarina Abdul Salam
Keyword(s):  
Income Inequality ◽  
Daily Living ◽  
Poverty Eradication ◽  
The Poor ◽  
The Future ◽  
Future Direction

This chapter aims to discuss the role of zakat in alleviating poverty and reducing income inequality, specifically in Malaysia. To achieve its objective, this chapter elaborates on the interlinkages between the institution of zakat and Maqasid-al-Shari'ah, deliberate Malaysian zakat institution as well as discuss the strategies and policies implemented by the Malaysia government in poverty eradication and income inequality reduction. Further, this chapter also discusses the role of Malaysian zakat institutions in supporting government poverty eradication and income inequality reduction initiatives. This chapter offers practical help to practitioners in providing a direction for zakat institutions in supporting the daily living of the poor. In addition, this chapter suggests an agenda for the future direction of the zakat institutions.

scholarly journals Growth and Its Discontents

2016 ◽  
Vol 37 (2) ◽  
pp. 131-142 ◽  
Author(s):  
Javier Lloveras ◽  
Lee Quinn
Keyword(s):  
Economic Growth ◽  
Green Growth ◽  
Alternative Economies ◽  
Economic Practices ◽  
The Future ◽  
Marketing Systems ◽  
Future Direction

Fragmented marketing debates concerning the role of alternative economies are attributable to the lack of a meaningful macromarketing dimension to which alternative economic practices can be anchored. This research frames an evaluation of existing macromarketing developments aimed at reformulating the mindless pursuit of economic growth. Raising concerns with the treadmill dynamics of marketing systems, three different approaches - green growth, a-growth and degrowth - are critically evaluated to: (a) introduce degrowth as a widely overlooked concept in the macromarketing literature; (b) expose how each perspective entails a specific organization of provisioning activities; and (c) foreground the role of alternative economic practices beyond the growth paradigm. We conclude that socially sustainable degrowth is the missing voice within macromarketing debates that lie central to elucidating the future direction of alternative economic practices.

MAKING SENSE OF THE WAYS WE MAKE SENSE OF THE PAST: THE PERIODO PROJECT

2016 ◽  
Vol 59 (2) ◽  
pp. 42-55 ◽  
Author(s):  
ADAM RABINOWITZ ◽  
RYAN SHAW ◽  
SARAH BUCHANAN ◽  
PATRICK GOLDEN ◽  
ERIC KANSA
Keyword(s):  
Data Visualization ◽  
Data Model ◽  
Linked Data ◽  
Digital Data ◽  
The Past ◽  
Making Sense ◽  
The Future ◽  
History Of ◽  
Future Direction

Abstract The PeriodO project seeks to fill a gap in the landscape of digital antiquity through the creation of a Linked Data gazetteer of period definitions that transparently record the spatial and temporal boundaries assigned to a given period by an authoritative source. Our presentation of the PeriodO gazetteer is prefaced by a history of the role of periodization in the study of the past, and an analysis of the difficulties created by the use of periods for both digital data visualization and integration. This is followed by an overview of the PeriodO data model, a description of the platform's architecture, and a discussion of the future direction of the project.

Review: Rod-Shaped Nanoparticle Assembly Using an Electric Field

2007 ◽  
Author(s):  
Kieseok Oh ◽  
Jae-Hyun Chung ◽  
Woonhong Yeo ◽  
Yaling Liu ◽  
Wing Kam Liu
Keyword(s):  
Electric Field ◽  
Chemical Sensors ◽  
Review Paper ◽  
One Dimensional ◽  
Current Trends ◽  
Assembly Method ◽  
The Future ◽  
Challenges And Opportunities ◽  
Future Demands ◽  
Future Direction

Various nanowire or nanotube-based devices have been demonstrated to fulfill the future demands on semiconductor industries and bio/chemical sensors. To fabricate such devices, an electric field-based assembly method has demonstrated a great potential for parallel- and one dimensional assembly of nanowires. In this review paper, the future direction of electric field guided assembly of nanowires is discussed with our recent results. The challenges and opportunities of the assembly are also introduced with the current trends of the nanowire assembly.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals Are We Still Illyrians?

2016 ◽  
Vol 1 ◽  
pp. 25-36
Author(s):  
Valerie Higgins
Keyword(s):  
National Identity ◽  
Cold War ◽  
National Narrative ◽  
Archaeological Heritage ◽  
Heritage Sites ◽  
The Future ◽  
Future Direction ◽  
Changing Attitudes ◽  
World Perspective

This paper examines the changing attitudes of young Albanian archaeologists to Albania’s archaeological heritage. As Cold War archaeologists retire and are replaced by a generation trained after the fall of communism, this paper asks how their different world perspective will influence the future direction of archaeology. Particular issues that are addressed are the perceived role of the Illyrians in national identity and the willingness of young archaeologists to embrace new types of heritage sites, such as industrial and Cold War archaeology. Examples of the latter are very prominent in the Albanian landscape, but their interpretation and incorporation into the national narrative are still contentious issues for many.

scholarly journals The Role of Anesthetic Selection in Perioperative Bleeding

2021 ◽  
Vol 2021 ◽  
pp. 1-6
Author(s):  
Koichi Yuki ◽  
James A. DiNardo ◽  
Sophia Koutsogiannaki
Keyword(s):  
Clinical Studies ◽  
Underlying Mechanism ◽  
Critical Component ◽  
Anesthetic Drugs ◽  
Perioperative Bleeding ◽  
The Future ◽  
Future Direction

Perioperative bleeding is one of the major comorbidities associated with surgery. While anesthesia is a critical component to perform surgery, a number of clinical studies supported the contribution of anesthetic drugs to perioperative bleeding. Here, we reviewed the literature on this topic including the underlying mechanism and discussed the future direction on coagulation research in anesthesia.

Sign in / Sign up

Export Citation Format

Share Document