Information security

https://egrove.olemiss.edu/aicpa_guides/1470/thumbnail.jp

Auditing in common computer environments; Auditing procedure study;

https://egrove.olemiss.edu/aicpa_guides/1039/thumbnail.jp

Resources-Events-Agents Design Theory: A Revolutionary Approach to Enterprise System Design

Enterprise systems typically include constructs such as ledgers and journals with debit and credit entries as central pillars of the systems’ architecture due in part to accountants and auditors who demand those constructs. At best, structuring systems with such constructs as base objects results in the storing the same data at multiple levels of aggregation, which creates inefficiencies in the database. At worst, basing systems on such constructs destroys details that are unnecessary for accounting but that may facilitate decision making by other enterprise functional areas. McCarthy (1982) proposed the resources-events-agents (REA) framework as an alternative structure for a shared data environment more than thirty years ago, and scholars have further developed it such that it is now a robust design theory. Despite this legacy, the broad IS community has not widely researched REA. In this paper, we discuss REA’s genesis and primary constructs, provide a history of REA research, discuss REA’s impact on practice, and speculate as to what the future may hold for REA-based enterprise systems. We invite IS researchers to consider integrating REA constructs with other theories and various emerging technologies to help advance the future of information systems and business research

Rethinking Map Legends with Visualization

This design paper presents new guidance for creating map legends in a dynamic environment. Our contribution is a set of guidelines for legend design in a visualization context and a series of illustrative themes through which they may be expressed. These are demonstrated in an applications context through interactive software prototypes. The guidelines are derived from cartographic literature and in liaison with EDINA who provide digital mapping services for UK tertiary education. They enhance approaches to legend design that have evolved for static media with visualization by considering: selection, layout, symbols, position, dynamism and design and process. Broad visualization legend themes include: The Ground Truth Legend, The Legend as Statistical Graphic and The Map is the Legend. Together, these concepts enable us to augment legends with dynamic properties that address specific needs, rethink their nature and role and contribute to a wider re-evaluation of maps as artifacts of usage rather than statements of fact. EDINA has acquired funding to enhance their clients with visualization legends that use these concepts as a consequence of this work. The guidance applies to the design of a wide range of legends and keys used in cartography and information visualization

A Flexible Enterprise Needs an Adaptable eBusiness Architecture in Order to Satisfy Naturally Evolving Requirements

Standards for exchange of purchasing information, such as ANSI X-12 for EDI, have been used by large industries (e.g. retail and auto) for almost 30 years. Newer web-based tools and new standards hold the promise of reduced cost and wider applicability. For many small to medium sized enterprises, the cost and rigidity of existing tools out weight the prospective gains, which must be amortised over comparatively few transactions. In this paper, we describe the development of an N-tiered, object-oriented, architecture for interacting with suppliers based on emerging web tools. We explore the ways in which the project was required to adapt to existing purchasing systems and the ways that the project evolved during its development. We identify patterns in the inevitable evolution of requirements during the implementation, and we describe the ways that the architecture facilitated the satisfaction of these changing requirements. By analysing the major “transition points” during the development, we attempt to document the fundamental nature of evolving requirements and the need to explicitly reflect them in adaptable e-business architectures

An object-oriented approach to security policies and their access controls for database management

The constructs of the object-oriented data model seem to be good candidates for the specifications of the need-to-know and multilevel security policies and their respective access control requirements. This report demonstrates such specifications. The implication of this demonstration may be profound, since for the first time multiple security policies and their respective access controls may be realized and supported in a single object- oriented database management systemhttp://archive.org/details/objectorientedap00hsiaN

Strategic Predictors of Successful Enterprise Systems Deployment

Purpose The delivered wisdom to date has enterprise system purchase and implementation as one of the most hazardous projects any organization can undertake. The aim was to reduce this risk by both theoretically and empirically finding those key predictors of a successful enterprise system deployment. Design/methodology/approach A representative sample of 60 firms drawn from the Fortune 1000 that had recently (1999-2000) adopted enterprise resource planning (ERP) systems was used to test a model of adoption performance with significant results. Findings Leadership (social learning theory), business process re-engineering (change the company not the technology) and acquisition strategy (buy, do not make) were found to be significant predictors of adoption performance (final model R 2=43 percent, F=5.5, pp Originality/value The “four factor” model we validate is a robust predictor of ERP adoption success and can be used by any organization to audit plans and progress for this undertaking