A Review of Spreadsheet Error Reduction Techniques

Academic and practitioner research shows that spreadsheet errors are prevalent in spreadsheet models and that occasionally these errors cause organisations significant financial loss. A considerable body of research literature now exists on spreadsheet errors and methods to reduce the impact of these errors through technical or organisational approaches. This paper critically examines the literature on spreadsheet error reduction methods and suggests areas and directions of research that would benefit the development of the specific spreadsheet research projects and assist in the mitigation of spreadsheet error

Information systems audit report

Applications are software programs that facilitate an organisation’s key business processes. Typical administrative processes dependent on software applications include finance, human resources, licensing and billing. Applications also facilitate specialist functions that are peculiar and essential to individual entities. Each year we review a selection of key applications that agencies rely on to deliver services. Our focus is the application controls designed to ensure the complete and accurate processing of data from input to output. Failings or weaknesses in these controls have the potential to directly impact other organisations and the public. Impacts range from delays in service to possible fraudulent activity and financial loss.&nbsp

Overcoming Data Breaches and Human Factors in Minimizing Threats to Cyber-Security Ecosystems

This mixed-methods study focused on the internal human factors responsible for data breaches that could cause adverse impacts on organizations. Based on the Swiss cheese theory, the study was designed to examine preventative measures that managers could implement to minimize potential data breaches resulting from internal employees\u27 behaviors. The purpose of this study was to provide insight to managers about developing strategies that could prevent data breaches from cyber-threats by focusing on the specific internal human factors responsible for data breaches, the root causes, and the preventive measures that could minimize threats from internal employees. Data were collected from 10 managers and 12 employees from the business sector, and 5 government managers in Ivory Coast, Africa. The mixed methodology focused on the why and who using the phenomenological approach, consisting of a survey, face-to-face interviews using open-ended questions, and a questionnaire to extract the experiences and perceptions of the participants about preventing the adverse consequences from cyber-threats. The results indicated the importance of top managers to be committed to a coordinated, continuous effort throughout the organization to ensure cyber security awareness, training, and compliance of security policies and procedures, as well as implementing and upgrading software designed to detect and prevent data breaches both internally and externally. The findings of this study could contribute to social change by educating managers about preventing data breaches who in turn may implement information accessibility without retribution. Protecting confidential data is a major concern because one data breach could impact many people as well as jeopardize the viability of the entire organization

Data Mining

The availability of big data due to computerization and automation has generated an urgent need for new techniques to analyze and convert big data into useful information and knowledge. Data mining is a promising and leading-edge technology for mining large volumes of data, looking for hidden information, and aiding knowledge discovery. It can be used for characterization, classification, discrimination, anomaly detection, association, clustering, trend or evolution prediction, and much more in fields such as science, medicine, economics, engineering, computers, and even business analytics. This book presents basic concepts, ideas, and research in data mining

Assessing and responding to audit risk in a financial statement audit; Audit and accounting guide:

https://egrove.olemiss.edu/aicpa_indev/1587/thumbnail.jp

A framework for knowledge discovery within business intelligence for decision support

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.Business Intelligence (BI) techniques provide the potential to not only efficiently manage but further analyse and apply the collected information in an effective manner. Benefiting from research both within industry and academia, BI provides functionality for accessing, cleansing, transforming, analysing and reporting organisational datasets. This provides further opportunities for the data to be explored and assist organisations in the discovery of correlations, trends and patterns that exist hidden within the data. This hidden information can be employed to provide an insight into opportunities to make an organisation more competitive by allowing manager to make more informed decisions and as a result, corporate resources optimally utilised. This potential insight provides organisations with an unrivalled opportunity to remain abreast of market trends. Consequently, BI techniques provide significant opportunity for integration with Decision Support Systems (DSS). The gap which was identified within the current body of knowledge and motivated this research, revealed that currently no suitable framework for BI, which can be applied at a meta-level and is therefore tool, technology and domain independent, currently exists. To address the identified gap this study proposes a meta-level framework: - ‘KDDS-BI’, which can be applied at an abstract level and therefore structure a BI investigation, irrespective of the end user. KDDS-BI not only facilitates the selection of suitable techniques for BI investigations, reducing the reliance upon ad-hoc investigative approaches which rely upon ‘trial and error’, yet further integrates Knowledge Management (KM) principles to ensure the retention and transfer of knowledge due to a structured approach to provide DSS that are based upon the principles of BI. In order to evaluate and validate the framework, KDDS-BI has been investigated through three distinct case studies. First KDDS-BI facilitates the integration of BI within ‘Direct Marketing’ to provide innovative solutions for analysis based upon the most suitable BI technique. Secondly, KDDS-BI is investigated within sales promotion, to facilitate the selection of tools and techniques for more focused in store marketing campaigns and increase revenue through the discovery of hidden data, and finally, operations management is analysed within a highly dynamic and unstructured environment of the London Underground Ltd. network through unique a BI solution to organise and manage resources, thereby increasing the efficiency of business processes. The three case studies provide insight into not only how KDDS-BI provides structure to the integration of BI within business process, but additionally the opportunity to analyse the performance of KDDS-BI within three independent environments for distinct purposes provided structure through KDDS-BI thereby validating and corroborating the proposed framework and adding value to business processes

The Effects of Big Data and Blockchain on the Audit Profession

This qualitative study purposed to gain a greater understanding of the technological systems effecting the audit industry. The central focus was to gain an in-depth understanding of the effects of big data and blockchain technology on the audit industry. Interviews were carried out with selected participants working for Certified Public Accounting (CPA) firms. From the interviews, eleven CPAs provided the data to form the discovered themes. The information gathered in the interviews contributed to the body of knowledge concerning big data and blockchain technology as recognized by practicing CPAs. Four themes were identified which aligned with the participants feedback concerning big data and blockchain effects on the audit. The themes discovered were: the need for additional training to fully prepare for the technological spectrums, a need for software developments beyond the traditional excel applications, having an on-going correspondence with information (IT) technology personnel, and an acknowledgment of the limited practical application of blockchain on the audit. This study shall assist auditors and other stakeholders interested in preparing to work with clients that have big data and/or blockchain technology embedded in their systems

MODELLING VIRTUAL ENVIRONMENT FOR ADVANCED NAVAL SIMULATION

This thesis proposes a new virtual simulation environment designed as element of an interoperable federation of simulator to support the investigation of complex scenarios over the Extended Maritime Framework (EMF). Extended Maritime Framework is six spaces environment (Underwater, Water surface, Ground, Air, Space, and Cyberspace) where parties involved in Joint Naval Operations act. The amount of unmanned vehicles involved in the simulation arise the importance of the Communication modelling, thus the relevance of Cyberspace. The research is applied to complex cases (one applied to deep waters and one to coast and littoral protection) as examples to validate this approach; these cases involve different kind of traditional assets (e.g. satellites, helicopters, ships, submarines, underwater sensor infrastructure, etc.) interact dynamically and collaborate with new autonomous systems (i.e. AUV, Gliders, USV and UAV). The use of virtual simulation is devoted to support validation of new concepts and investigation of collaborative engineering solutions by providing a virtual representation of the current situation; this approach support the creation of dynamic interoperable immersive framework that could support training for Man in the Loop, education and tactical decision introducing the Man on the Loop concepts. The research and development of the Autonomous Underwater Vehicles requires continuous testing so a time effective approach can result a very useful tool. In this context the simulation can be useful to better understand the behaviour of Unmanned Vehicles and to avoid useless experimentations and their costs finding problems before doing them. This research project proposes the creation of a virtual environment with the aim to see and understand a Joint Naval Scenario. The study will be focusing especially on the integration of Autonomous Systems with traditional assets; the proposed simulation deals especially with collaborative operation involving different types of Autonomous Underwater Vehicles (AUV), Unmanned Surface Vehicles (USV) and UAV (Unmanned Aerial Vehicle). The author develops an interoperable virtual simulation devoted to present the overall situation for supervision considering also the sensor capabilities, communications and mission effectiveness that results dependent of the different asset interaction over a complex heterogeneous network. The aim of this research is to develop a flexible virtual simulation solution as crucial element of an HLA federation able to address the complexity of Extended Maritime Framework (EMF). Indeed this new generation of marine interoperable simulation is a strategic advantage for investigating the problems related to the operational use of autonomous systems and to finding new ways to use them respect to different scenarios. The research deal with the creation of two scenarios, one related to military operations and another one on coastal and littoral protection where the virtual simulation propose the overall situation and allows to navigate into the virtual world considering the complex physics affecting movement, perception, interaction and communication. By this approach, it becomes evident the capability to identify, by experimental analysis within the virtual world, the new solutions in terms of engineering and technological configuration of the different systems and vehicles as well as new operational models and tactics to address the specific mission environment. The case of study is a maritime scenario with a representation of heterogeneous network frameworks that involves multiple vehicles both naval and aerial including AUVs, USVs, gliders, helicopter, ships, submarines, satellite, buoys and sensors. For the sake of clarity aerial communications will be represented divided from underwater ones. A connection point for the latter will be set on the keel line of surface vessels representing communication happening via acoustic modem. To represent limits in underwater communications, underwater signals have been considerably slowed down in order to have a more realistic comparison with aerial ones. A maximum communication distance is set, beyond which no communication can take place. To ensure interoperability the HLA Standard (IEEE 1516 evolved) is adopted to federate other simulators so to allow its extensibility for other case studies. Two different scenarios are modelled in 3D visualization: Open Water and Port Protection. The first one aims to simulate interactions between traditional assets in Extended Maritime Framework (EMF) such as satellite, navy ships, submarines, NATO Research Vessels (NRVs), helicopters, with new generation unmanned assets as AUV, Gliders, UAV, USV and the mutual advantage the subjects involved in the scenario can have; in other word, the increase in persistence, interoperability and efficacy. The second scenario models the behaviour of unmanned assets, an AUV and an USV, patrolling a harbour to find possible threats. This aims to develop an algorithm to lead patrolling path toward an optimum, guaranteeing a high probability of success in the safest way reducing human involvement in the scenario. End users of the simulation face a graphical 3D representation of the scenario where assets would be represented. He can moves in the scenario through a Free Camera in Graphic User Interface (GUI) configured to entitle users to move around the scene and observe the 3D sea scenario. In this way, players are able to move freely in the synthetic environment in order to choose the best perspective of the scene. The work is intended to provide a valid tool to evaluate the defencelessness of on-shore and offshore critical infrastructures that could includes the use of new technologies to take care of security best and preserve themselves against disasters both on economical and environmental ones

Assessing and responding to audit risk in a financial statement audit, revised edition as of October 1, 2009; audit and accounting guide

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Assessing and Responding to Audit Risk in a Financial Statement Audit, With conforming changes as of March 1, 2012

https://egrove.olemiss.edu/aicpa_indev/2213/thumbnail.jp