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IT auditing : using controls to protect information assets
\"Explains, step by step, how to implement a successful, enterprise-wide IT audit program...This comprehensive guide describes how to assemble an effective IT audit team and maximize the value of the IT audit function. In-depth details on performing specific audits are accompanied by real-world examples, ready-to-use checklists, and valuable templates. Standards, frameworks, regulations, and risk management techniques are also covered.\"--Publisher's description.
Book
Identification of Information System Audit Quality Factors
The primary purpose of this work is to provide an overview and comparative analysis of various Information System Audit Quality measures, as well as to test the validity of the chosen measurement scale empirically. In this regard, a thorough literature study was undertaken, followed by primary empirical research, and the reliability and validity of the measurement scale were tested. Based on the identified papers, a questionnaire was created and evaluated by a panel of experts. Following that, data was collected from respondents who were either managers inside the organizational unit responsible for information technology or those designated as adequate by the heads of IT departments.
Journal Article
Three-dozen knowledge-sharing barriers managers must consider
Purpose - Knowledge sharing is the corner-stone of many organisations' knowledge-management (KM) strategy. Despite the growing significance of knowledge sharing's practices for organisations' competitiveness and market performance, several barriers make it difficult for KM to achieve the goals and deliver a positive return on investment. This paper provides a detailed review of current KM and related literatures on a large number of possible knowledge-sharing barriers with the purpose of offering a more comprehensive and structured starting-point for senior managers when auditing their organisation's current knowledge base and knowledge-sharing requirements.Design methodology approach - This article reviews and discusses over three dozen potential knowledge-sharing barriers, categorising them into three main domains of recently published works: individual personal, organisational, and technological barriers.Findings - The extensive list of knowledge sharing barriers provides a helpful starting point and guideline for senior managers auditing their existing practices with a view to identifying any bottle-necks and improving on the overall effectiveness of knowledge-sharing activities.Practical implications - Managers need to realise, however, that a particular knowledge sharing strategy or specific managerial actions will not suit all companies and that there are differences to be expected between MNCs and SMEs, private, public sector, and not-for-profit organisations. As such, the implementation of knowledge-sharing goals and strategies into an organisation's strategic planning and thinking will vary greatly.Originality value - The main discussion of this paper brings together a large range of knowledge- sharing barriers in an attempt to indicate the complexity of knowledge sharing as a value-creating organisational activity.
Journal Article
Reporting Bias with an Audit Committee
This study models a manager who privately reports earnings to an independent audit committee that, after its own due diligence, modifies the report for public release to investors. The audit committee alters the reporting and valuation dynamics by attempting to remove the manager's reporting bias, but then presents the information it has collected with its own bias. The audit committee's presence changes the impact of penalties and incentives on reporting, valuation, and due-diligence activities. For example, increasing penalties can sometimes degrade the reporting process. Our simultaneous consideration of the manager, audit committee, and investors provides a new framework for reporting and valuation, and sheds light on empirical earnings quality research that has largely studied the management and audit effects separately.
Journal Article
Strategy for auditing investigation records and information: a case study of records and information management in the Royal Malaysian Police
Purpose
This study aims to conduct an analysis of the strategy used by Royal Malaysian Police in auditing investigation records and information.
Design/methodology/approach
Qualitative methodologies were used based on the pragmatic philosophy and a case study approach.
Findings
This paper discusses the strategy for auditing the investigation records and information (AIRI), which includes the pre-auditing (input), auditing (process) and post-auditing (output) phases that will be used to develop the AIRI framework.
Research limitations/implications
This study focuses on auditing investigative records and information that may not be universally applicable to all organisations.
Practical implications
The implications arising from this paper are those related to the need to understand, promote and implement auditing of records and information in organisations.
Originality/value
This study presents an opportunity and establishes the foundation for enhancing and broadening the scope of information auditing, a crucial component within the records and information management (RIM) life cycle.
Journal Article
Building the Audit Information System in Cloud Computing Environment
The traditional audit model is the audit organ procurement respectively the application server, database server and network audit system, and then the auditor through the office LAN access audit information system. Each audit institution needs to configure the independent hardware and software resources in the audit mode, the result will generate IT costs high and professional maintenance costs are high and need a lot of professional maintenance staff. Development and utilization of cloud computing become the factors or not but with the popularity of IT applications in various industries department. Cloud computing is outside of the Internet industry, and further affect the accounting and auditing profession, bring new challenges in the development of cloud computing to audit, (Rongsheng-Qin, 2013). Today, under the rapid development of cloud computing, cloud computing concepts of how to use the Internet, how to through the cloud storage data, coordinated various audit resources in the cloud, for the auditor to provide more efficient, more scientific audit process, finally realizes the auditing organs at all levels of hardware resources, software resources, Shared services, to optimize the use of audit resources fully, is China's national audit problems to be solved in the future. This paper build a cloud computing environment audit the basic frame of information system under the research and application status of cloud computing.
Journal Article
Evaluation method of e-government audit information based on big data analysis
In order to improve the problems of low efficiency of intelligent auditing and long approval cycles in the evaluation of e-government audit information, this paper proposes a model for the evaluation of e-government audit information. The model covers the acquisition of audit information, evaluation rules, and e-government auditing. The intuitionistic fuzzy roughness model is applied to determine the distinguishing relationship between objects based on the intuitionistic fuzzy values of different objects and to determine the evaluation rules for audit information. An e-government auditing approach based on big data analysis is also proposed, and a genetic algorithm is used to optimize the relevant parameters of a convolutional neural network to enhance the stability of the e-government auditing model. Audit information evaluation activities are carried out at Changchun Housing Provident Fund Center in Jilin Province, China, whose shared approval information data failure records in 2023 accounted for as high as 70.54% of all documents, with low stability. The number of cases and closure of the provident fund center accepting the extranet from 2017 to 2023 only accounted for 4.57% and 3.99% of the whole. In the audit information evaluation indicators, nine secondary indicators, such as credit management and indirect income, have an evaluation value of more than 0.5 in the “medium” evaluation level, and many indicators have an evaluation value of more than 0 in the “poor” evaluation level, so there are many shortcomings in the business.
Journal Article
The analysis method of the impact of missing audit information on the securities investment decisions based on Logistic regression models
To identify the influence of the lack of audit information on the decision-making of securities investment, a method to analyse the impact of missing audit information on the decision-making of securities investment based on two Logistic regression models was proposed in this paper. Assumptions about the impact of missing audit information on decision-making of investment were developed. Two Logistic regression models were established to analyse the impact by using Logistic regression functions. Variables in analysis models were designed to solve the Logistic regression models with an ADMM algorithm, so as to analyse the impact of missing audit information on the decision-making of securities investment. The analysis of the impact of missing audit information on the securities investment decisions based on two selected models yielded the following results: (1) The lack of audit information was positively correlated with other decisions except the standard effective securities investment decisions; (2) To improve the problem of audit information missing, as the time went on, there was a strong correlation between the lack of audit information and the effectiveness of securities investment decisions; and (3) The lack of audit information was negatively correlated with the effectiveness of securities investment decisions.
Journal Article
The information audit : a practical guide
The Information Audit is a process by which an organisation investigates its information requirements and matches them against the information resources and services that are currently provided. Using a seven stage model this book will take the information professional through the process of an audit.
eBook
Information Support in the Parliament Environment: Information Audit on E-PAPER Service by the Library of the Indonesian House of Representatives
E-Paper service at the Library of the Indonesian House of Representatives (also known as the DPR RI library) provides information on Indonesia's latest issues for experts and parliament members. The service served its main purpose as information support for decision-making and the law and regulation-making processes. This study audited the information resources management on E-Paper services in the DPR RI library and identify problems that arise during the management process. We interviewed 20 informants comprising librarians, library managers, the head of the library, and service users (experts and parliament members). We conducted observations of the events and analyzed the documents that are related to the service. This study employs Henczel's information audit model as the study framework. This study presents the E-Paper service's detailed practices in the DPR RI library through six components in the management tools, including man, money, materials, machines, methods, and markets. This study helps understand the information supports in the parliament environment and how librarians process information in timely related situations to support its parent organization.
Journal Article