scholarly journals Evidencia digital y técnicas y herramientas de auditoría asistidas por computador [Digital evidence and Computer Assisted Audit Tools and Techniques]

Author(s):  
Francisco Javier Valencia Duque ◽  
Johnny Alexander Tamayo Arias

Resumen La evidencia, es la esencia del proceso auditor, demostrado implícita y explícitamente en las definiciones formales de auditoría; sin embargo con la adopción intensiva de las Tecnologías de Información y Comunicaciones en las organizaciones, la evidencia digital, se ha convertido en un tema clave para la competitividad de los auditores. Este artículo desarrolla una investigación exploratoria acerca de la evidencia tradicional y digital, con énfasis en esta última, asociada a las Técnicas y Herramientas de Auditoría Asistidas por Computador, explorando sus conceptos, tipologías, normas y estándares; además de intentar establecer su nivel de uso tomando como referencia estudios desarrollados en el ámbito internacional. Los resultados de esta indagación llevan a concluir que el tratamiento de la evidencia digital, y su obtención a través de Técnicas y Herramientas de Auditoría Asistidas por computador no son nuevas y han sido objeto de estudio por parte de las principales entidades relacionadas con la disciplina de la auditoría, destacándose en los estudios de nivel de uso, la tendencia a indagar sobre las Herramientas de Auditoría y con un fuerte énfasis en el software generalizado de auditoría, más que en las técnicas de auditoría asistidas por computador propiamente dichas. Palabras clave Evidencia, Evidencia digital, Evidencia electrónica, TAAC, Técnicas de auditoría. Abstract The evidence is the essence of the audit process, implicitly and explicitly demonstrated in the formal definitions of audit, but the intensive adoption of Information and Communications Technologies in organizations, the digital evidence, has become a key issue for competitiveness of the auditors. This paper develops an exploratory research on traditional and digital evidence, with emphasis on the latter, associated with Techniques and Tools Computer Assisted Audit, exploring the concepts, types, rules and standards in addition to trying to establish their level of use reference to studies carried out internationally. The results of this investigation lead us to conclude that the processing of digital evidence, and obtaining through Techniques and Tools Computer Assisted Audit are not new and have been studied by the main entities involved in the discipline of the audit, highlighting the use of level studies, the tendency to investigate audit Tools with a strong emphasis on generalized audit software, rather than on technical computer-assisted audit themselves.KeywordsEvidence, Digital Evidence, Electronic Evidence, CAATT, Audit Techniques. 

2017 ◽  
Vol 23 (1) ◽  
pp. 41
Author(s):  
Mery Morales

Estudios realizados en Ayacucho en el 2005, sobre las tecnologías de información aplicadas al sector turístico contemplan solo páginas web y correo electrónico. En este trabajo se centra el estudio en determinar la usabilidad del internet para captar turistas extranjeros y los problemas de su uso en las agencias mayoristas y minoristas. El estudio muestra que el nivel de usabilidad de la tecnología es la web, la cual es más informativo en ambos sectores, los servicios en línea solo registran pedidos, responden e-mail; sobre comercio electrónico las agencias mayoristas realizan muy poco canastas de pedidos y pago electrónico, en cambio la agencias minoristas realizan un mayor porcentaje de canasta de pedidos y pago electrónico; el personal de ambas agencias tienen un nivel de preparación muy adecuado, sobre el idioma más usado en las páginas web es el español; sobre los problemas de comercio electrónico que afectan el uso de las tecnologías son costos en las agencias mayoristas y procedimientos en las agencias minoristas. Palabras clave.-Internet, turismo receptivo, Usabilidad, Tecnologías de información y comunicaciones. ABSTRACTStudies done in Ayacucho in 2005, on information technologies applied to tourism websites and contemplate just email. This paper focuses on the study to determine the usability of the internet to attract foreign tourists and problems of its use in retail and wholesale agencies. The study shows that the level of usability of technology is: the web is more informative in both sectors, the services only register online orders, answer e-mail, e-commerce agencies made little baskets wholesale ordering and electronic payment instead the retail agencies perform a greater percentage of basket orders and electronic payments, staff from both agencies have a very adequate level of preparation on the most used language in web pages is Spanish on electronic commerce issues that affect the use of the technologies are cost wholesale agencies and retail agencies procedures. Keywords.-Internet, incoming tourism, Usability, Information and communications technologies.


Author(s):  
Maria João Marçalo ◽  
Maria do Céu Fonseca ◽  
Ana Alexandra Silva

Este artículo pretende explorar el Aprendizaje de Lenguas Asistido por Ordenador (CALL, Computer-Assisted Language Learning) en Portugal. Para ello, se centrará en el nivel de educación superior. La escasa explotación del CALL en Portugal ha sido ampliamente estudiado en varios informes, por ejemplo, el informe encargado por la UE titulado The Impact of Information and Communications Technologies on the Teaching of Foreign Languages and on the Role of Teachers of Foreign Languages (2002: 5): "The use and employment of ICT in FLT and FLL is far from satisfactory, as ICT resources are traditionally reserved for '(computer) science‘ subjects, and rarely assigned to arts subjects. A general lack of appropriate training of language teachers in meaningful uses of ICT tends to strengthen this trend". Este artículo abordará dichas necesidades centrándose en los resultados de proyectos europeos como POOLS. Analizaremos cuestiones relativas a los materiales en línea que pueden utilizarse para desarrollar contenidos de clases de lengua, hacienda uso de las ventajas del e-Learning.


2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Williane Costa Ferreira ◽  
Carloney Alves de Oliveira

<p><strong>Resumo</strong></p><p>O presente artigo teve como principal objetivo investigar como a utilização da linguagem de programação Scratch pode contribuir para o aprendizado das áreas de figuras planas. O estudo baseia-se em autores como Valente (1998), Murari (2012), Borba e Penteado (2012) e Correia (2013), que explicitam sobre a importância das Tecnologias Digitais da Informação e Comunicação (TDIC) para o ensino de matemática e, de modo particular, o uso do Scratch. A pesquisa de cunho exploratório, numa abordagem qualitativa, foi realizada com 27 alunos da turma do 9º ano A de uma escola estadual na cidade de Maceió - AL, com dados coletados por meio de atividades propostas e questionário respondido pelos alunos. Constatou-se o interesse dos alunos pelo Scratch para desenvolver atividades sobre áreas de figuras planas, aprendendo com seus erros e desenvolvendo a criatividade e a capacidade de raciocínio.</p><p><strong>Palavras-chave</strong></p><p>Áreas de figuras planas. Scratch. Aprendizagem matemática.</p><p> </p><p><strong>The Scratch in Mathematics Classes: Possible Ways for Teaching the Area Flat Shapes </strong></p><p><strong>Abstract</strong></p><p>The main goal of the present paper is to investigate how using the Scratch programming language can help students learn to determine the area of flat shapes. The study is based on authors such as Valente (1998), Murari (2012), Borba and Penteado (2012) and Correia (2013) who explain the importance of Digital ICT (Digital Information and Communications Technologies) for the teaching of mathematics, particularly the use of Scratch. We used a qualitative and exploratory approach with 27 students in a ninth grade class at a state school in Maceió, the capital of the state of Alagoas. We collected data through activities proposed to and a questionnaire responded by the students. The students showed an interest in Scratch for activities involving the areas of flat figures, thus learning from their mistakes and developing both creativity and reasoning skills.</p><p><strong>Keywords</strong></p><p>Areas of flat figures. Scratch. Mathematics learning.</p><p> </p><p><strong>Scratch en las clases de matemáticas: caminos posibles en la enseñanza de las áreas de figuras planas </strong></p><p><strong>Resumen</strong></p><p>El presente artículo tuvo como principal objetivo investigar de qué forma la utilización del lenguaje de programación Scratch puede contribuir al aprendizaje de las áreas de figuras planas. El estudio se basa en autores como Valente (1998), Murari (2012), Borba y Penteado (2012) y Correia (2013), que inciden en la importancia de las Tecnologías Digitales de la Información y la Comunicación (TDIC) para la enseñanza de las matemáticas y, en particular, el uso de Scratch. La investigación, de carácter exploratorio y enfoque cualitativo, se llevó a cabo con 27 alumnos de la clase del 9.º año A de una escuela estatal de la ciudad de Maceió (Alagoas), y los datos se recogieron mediante actividades propuestas y cuestionarios respondidos por los alumnos. Se constató el interés de los alumnos por el Scratch para desarrollar actividades sobre áreas de figuras planas, con las que aprendieron de sus errores y desarrollaron su creatividad y capacidad de razonamiento.</p><p><strong>Palabras clave</strong></p><p>Áreas de figuras planas. Scratch. Aprendizaje matemático.</p>


Author(s):  
Sanja Krimer Gaborović ◽  
Josip Ivanović

In the modern world, which has undergone an extensive technological revolution,the plurality of digital devices and electronic contents available, as well as a massivedigitisation of information, knowledge and everyday communication have causedthe convergence of communication and computing technologies. On this view, thepaper aims at exploring how and why the digital resources can play a crucial rolein assuming the new perspectives of Teaching English as a foreign language (TEFL).Since the denial of the advent of new ways for knowledge transmission is a failingclassroom strategy in the long run, Information and Communications Technologies(ICT) should be embedded purposefully into the modern foreign languages classroom,with Computer-assisted language learning (CALL) being the new imperative of thegood TEFL practice. By providing rich learning environment, CALL can increase thedigital native students’ interest and motivation. In this regard, the paper elaborateson the types of CALL applications in the EFL classrooms.Key words: digital age; TEFL perspectives; Computer Assisted Language Learning(CALL)


Mousaion ◽  
2016 ◽  
Vol 33 (1) ◽  
pp. 23-42 ◽  
Author(s):  
Tinashe Mugwisi

Information and communications technologies (ICTs) and the Internet have to a large extent influenced the way information is made available, published and accessed. More information is being produced too frequently and information users now require certain skills to sift through this multitude in order to identify what is appropriate for their purposes. Computer and information skills have become a necessity for all academic programmes. As libraries subscribe to databases and other peer-reviewed content (print and electronic), it is important that users are also made aware of such sources and their importance. The purpose of this study was to examine the teaching of information literacy (IL) in universities in Zimbabwe and South Africa, and the role played by librarians in creating information literate graduates. This was done by examining whether such IL programmes were prioritised, their content and how frequently they were reviewed. An electronic questionnaire was distributed to 12 university libraries in Zimbabwe and 21 in South Africa. A total of 25 questionnaires were returned. The findings revealed that IL was being taught in universities library and non-library staff, was compulsory and contributed to the term mark in some institutions. The study also revealed that 44 per cent of the total respondents indicated that the libraries were collaborating with departments and faculty in implementing IL programmes in universities. The study recommends that IL should be an integral part of the university programmes in order to promote the use of databases and to guide students on ethical issues of information use.


Author(s):  
Fahad Nabeel

In 2016, the United Nations (UN) launched the Digital Blue Helmets (DBH) program under its Office of Information and Communications Technologies (OICT). The launching of DBH was a continuation of a series of steps that the UN and its related agencies and departments have undertaken over the past decade to incorporate cyberspace within their working methodologies. At the time of inception, DBH was envisioned as a team capacitated to act as a replica of a physical peacekeeping force but for the sole purpose of overseeing cyberspace(s). Several research studies have been published in the past few years, which have conceptualized cyber peacekeeping in various ways. Some scholars have mentioned DBH as a starting point of cyber peacekeeping while some have proposed models for integration of cyber peacekeeping within the current UN peacekeeping architecture. However, no significant study has attempted to look at how DBH has evolved since its inception. This research article aims to examine the progress of DBH since its formation. It argues that despite four years since its formation, DBH is still far away from materializing its declared objectives. The article also discusses the future potential roles of DBH, including its collaboration with UN Global Pulse for cyber threat detection and prevention, and embedding the team along with physical peacekeepers.


2006 ◽  
Vol 2 (SPS5) ◽  
pp. 221-228 ◽  
Author(s):  
Michèle Gerbaldi

AbstractThis paper outlines the main features of the International Schools for Young Astronomers (ISYA), a programme developed by the International Astronomical Union (IAU) in 1967. The main goal of this programme is to support astronomy in developing countries by organizing a school lasting 3 weeks for students with typically a M.Sc. degree. The context in which the ISYA were developed has changed drastically over the past 10 years. We have moved from a time when access to any large telescope was difficult and mainly organized on a national basis, to the situation nowadays where data archives are established at the same time that any major telescope, ground-based or in space, is built, and these archives are accessible from everywhere. The concept of the virtual observatory reinforces this access. However, the rapid development of information and communications technologies and the increasing penetration of internet have not yet removed all barriers to data access. The role of the ISYA is addressed in this context.


2002 ◽  
Vol 3 (2) ◽  
pp. 182-196 ◽  
Author(s):  
Toni Downes

Children's approaches to learning may be changing as a result of their interactions with modern technologies. In Australian society there have been quantum leaps in the use of and reliance upon computers and information and communications technologies. An understanding of the lived experiences and interactions of children of various ages with computer technologies in their homes is the focus of this article. Such an understanding informs the work of educators who wish to provide effective instructional environments that draw on children's starting points and the positive aspects of their home computing environments. The research found that children's family computer resources, patterns of use and sociocultural contexts combined to affect children's computing experiences. Several discourses exist surrounding the use of computers by families. These discourses are the importance of computers for education, for the future and as productivity tools. From children's discussions emerged a comfortable co-existence of ‘toy use’ (for playing games) and ‘tool use’ (for purposeful work and leisure tasks) when using the computer and a preference for an exploratory mode of learning. A number of key elements present in domestic computing environments were identified as contributing significantly to children's learning. Implications for teachers are discussed.


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