Audit and External Informational System

The article describes in a real and elaborate manner the aspects concerning the correlation between statutory audit and the financial communication provided by the entity, by means of financial statements. In order to avail of a complex image of this issue, we have begun by stating clearly the importance confered on the financial communication supplied by the entity, particulalrly, when dealing with companies quoted on Stock Exchange,which enables us to observe the reason why certain objectives concerning the external communication should be covered by IFRS together with accounting standards.Simultaneously, the audit standard, as part of operational mechanisms necessary for the economy and the success of capital markets, has been reconsidered to improve the financial communication of the entity with the environment in which it operates. Therefore, we may consider the audit as a means of developing a high-achieving communication, concerned with the users outside the entity and required for the management performance.audit, financial communication, financial statements, decisions, transparency.

Barriers to ISO 9001 Implementation in Moroccan Organizations: Empirical Study

Purpose: The purpose of this paper is to explore obstacles to ISO 9001 quality management system implementation in Moroccan firms. Design/methodology/approach: A questionnaire survey has been conducted among a heterogeneous sample of 200 organizations, operating in different sectors in Morocco, yielding a response rate of 57.5%. The authors have studied barriers to quality initiatives in general and obstacles to QMS implementation in particular through an extensive literature review. Questions related to profiles of respondents, reasons of seeking certification, external consultancy and barriers to ISO 9001 implementation experienced by surveyed organizations. For the purpose of this study, authors considered three categories of quality inhibiting factors: organizational, technical and costs related barriers. Findings: Results indicate that surveyed companies sought ISO 9001 certification mainly for marketing reasons and experienced many difficulties during the implementation process. Barriers reported by respondents were mostly organizational. Resistance to change headed the list according to participants’ opinion. Also, findings highlighted the prominence of bureaucracy and poor interdependence between departments in organizations. Lack of communication, poor top management commitment and insufficient trainings were also ascertained to be obstacles to QMS implementation in Morocco. Originality/value: Earlier studies were led by different researchers in different countries about barriers to quality initiatives in general and to ISO 9001 implementation in particular. Few of those studies were conducted in Arab speaking countries but no research has been carried in Morocco. This study on obstacles to QMS implementation in Morocco will help in completing the jigsaw of difficulties faced by organizations worldwide when preparing to ISO 9001 certification. Research limitations/implications: This research is limited by the geographic context of the study Morocco, although results can be extrapolated to Arab speaking countries in general. Practical implications: The findings of this paper provide Moroccan managers with a practical understanding of the factors that are likely to obstruct ISO 9001 QMS implementation. Managers should overcome these barriers to achieve a successful implementation and higher QMS performance.Peer Reviewe

SMS and CRM: Parallels and Opposites in their Evolution

The current study compared the evolution of Crew Resource Management (CRM) and Safety Management Systems (SMS). Though CRM is a mature safety tool, it continues to change. CRM is more widely accepted and practiced in the aviation industry today, decades after it launched. Similar to CRM during the 1980s, SMS has some milestones to reach. It will require time to gain exposure and acceptance before it matures into a championed safety instrument. An examination of the evolution of both safety programs revealed that SMS met CRM in the late 1990s with the progression of safety thinking and human factors research. CRM is presently one of many safety tools in the SMS toolbox, and both CRM and SMS paths will continue to intersect in the future

Comprehensive Security Framework for Global Threats Analysis

Cyber criminality activities are changing and becoming more and more professional. With the growth of financial flows through the Internet and the Information System (IS), new kinds of thread arise involving complex scenarios spread within multiple IS components. The IS information modeling and Behavioral Analysis are becoming new solutions to normalize the IS information and counter these new threads. This paper presents a framework which details the principal and necessary steps for monitoring an IS. We present the architecture of the framework, i.e. an ontology of activities carried out within an IS to model security information and User Behavioral analysis. The results of the performed experiments on real data show that the modeling is effective to reduce the amount of events by 91%. The User Behavioral Analysis on uniform modeled data is also effective, detecting more than 80% of legitimate actions of attack scenarios

Collaborative design : managing task interdependencies and multiple perspectives

This paper focuses on two characteristics of collaborative design with respect to cooperative work: the importance of work interdependencies linked to the nature of design problems; and the fundamental function of design cooperative work arrangement which is the confrontation and combination of perspectives. These two intrinsic characteristics of the design work stress specific cooperative processes: coordination processes in order to manage task interdependencies, establishment of common ground and negotiation mechanisms in order to manage the integration of multiple perspectives in design