Continuous Risk Monitoring and Assessment: New Component of Continuous Assurance

ABSTRACT We propose a methodology for Continuous Risk Monitoring and Assessment (CRMA). As a new component of Continuous Assurance (CA), CRMA converts static CA systems into dynamic and adaptable systems that respond to changes in audit risks from client business risks, thereby improving the relevance and robustness of CA systems to changes in client business risks and possible business failures. The present methodology proposes to develop relevant leading and lagging indicators to monitor and assess a client's business risks and recognize emerging business risks or harmful impacts of materialized business risks in near real time. To illustrate, we develop a lagging indicator of reputational damage measured from real time postings published in social media websites. We present two cases where the present lagging indicator is measured using public Twitter messages (“tweets”) and used to assess the potential reputational damage to two large corporations.

Implementing a Probabilistic Learner Model Into a Course Creation Application

In the context of e-learning systems, we can distinguish between two different types of settings. First, we have adaptable systems, which refer to the property of changing the system settings. The learner can change the behavior of the system. Then, the learner is able to customize the system in a specified way to fit the needs of users. The learner model is the key element to generate the adaptation of the system to each specific user. It is an internal representation of the user's properties through which the system is based in order to adapt to the needs of each user. The authors present in this chapter the implementation of a probabilistic learner model developed based on multi-entities Bayesian networks and artificial intelligence into a course creation application (COPROLINE) compatible with LMS-LD. The results presented in this work are arguments in our favor for the implementation of a learner model to endorse the adaptation into some learning situations that the learners have followed during a year of testing.

Bios and ethics in our complex adaptable systems

We, our bodies and spirits and our natural and social biotopes are complex adaptable systems [CAS’s], interdependent and vulnerable within natural, cultural and political biotopes, longing for life, health and happiness. Clinical and pediatric expertise and ethics are also integrated in many fields of competence and care for our integrated bios and for sustainable biotopes in nature and society. A Bioethical Imperative calls for protecting the complex and interdependent bios in nature and agriculture and in our human social, economic, corporate, cultural, and political bodies for the benefit of our children and ourselves, and for discussing ‘health’ and ‘improvement’ in ethical and not only in technical terms. The protection and promotion of healthy people, sustainable societies, and diverse and stable political bodies depend on basic economic accomplishments, healthy food, harmonious communities, preservation and diversity of cultures and environments, on individual dignity and social recognition, i.e. on gross happiness products [GHP’s] and not only on gross national products [GNP’s] measured in economic terms only.

A COMPARATIVE ANALYSIS OF CHANGES IN PHYSIOLOGICAL AND BIOCHEMICAL PARAMETERS OF HETEROSEXUAL AND DIFFERENT AGES OF SCHOOL CHILDREN WORKING IN COMPUTER'S CONDITIONS

Changes of physiological and biochemical parameters of schoolchildren working behind a computer are investigated. The comparative analysis of changes of these parameters from heterosexual and different schoolchildren age was given. The results testifying to functional shifts of adaptable systems of an organism at sixth- and eight- graders at work behind a liquid crystal monitors of a computer are received.