Annual Report of the Iowa Department of Revenue FY2006

Annual Report of the Iowa Department of Revenue FY200

Records management capacity and compliance toolkits : a critical assessment.

This article seeks to present the results of a project that critically evaluated a series of toolkits for assessing records management capacity and/or compliance. These toolkits have been developed in different countries and sectors within the context of the e-environment and provide evidence of good corporate and information governance. Design/methodology/approach - A desk-based investigation of the tools was followed by an electronic Delphi with toolkit developers and performance measurement experts to develop a set of evaluation criteria. Different stakeholders then evaluated the toolkits against the criteria using cognitive walkthroughs and expert heuristic reviews. The results and the research process were reviewed via electronic discussion. Findings - Developed by recognised and highly respected organisations, three of the toolkits are software tools, whilst the fourth is a methodology. They are all underpinned by relevant national/international records management legislation, standards and good practice including, either implicitly or explicitly, ISO 15489. They all have strengths, complementing rather than competing with one another. They enable the involvement of other staff, thereby providing an opportunity for raising awareness of the importance of effective records management. Practical implications - These toolkits are potentially very powerful, flexible and of real value to organisations in managing their records. They can be used for a "quick and dirty" assessment of records management capacity or compliance as well as in-depth analysis. The most important criterion for selecting the appropriate one is to match the toolkit with the scenario. Originality/value - This paper aims to raise awareness of the range and nature of records management toolkits and their potential for varied use in practice to support more effective management of records

Beyond Automation: Unleashing The Future Of Artificial Intelligence In Indonesian Tax Administration

Many governments, including Indonesia, consider Artificial Intelligence (AI) as an essential tool for promoting economic growth and improving national competitiveness. However, the rate of AI adoption remains sluggish and the Indonesian Tax Administration is either not completely ready for AI adoption. This paper investigates the early stage of Artificial Intelligence’s (AI) function in Indonesian Tax Administration using the Technology Acceptance Model (TAM). The researcher explores tax administrator’s perceptions, attitudes, ease of use, usefulness, intentions to use, and system utilization. An in-depth qualitative interview with four tax administrators shed light on the formation of AI through two technologies: Business Intelligence (BI) and chatbots. The research highlight diverse views on AI's ease of use due to unclear definitions, emphasizing the need for a shared understanding aligned with the national AI strategy. AI's perceived usefulness is recognized while varied attitudes toward AI adoption underscore the significance of training and data quality management. The informants revealed positive intentions for AI integration, particularly in compliance analysis and taxpayer supervision. While acknowledging limitations, future research must involve a wider variety of AI applications and a more diverse participant cohort in order to address the unique aspects of AI integration in taxation

Functional requirements to mitigate the Risk of Harm to Patients from Artificial Intelligence in Healthcare

The Directorate General for Parliamentary Research Services of the European Parliament has prepared a report to the Members of the European Parliament where they enumerate seven main risks of Artificial Intelligence (AI) in medicine and healthcare: patient harm due to AI errors, misuse of medical AI tools, bias in AI and the perpetuation of existing inequities, lack of transparency, privacy and security issues, gaps in accountability, and obstacles in implementation. In this study, we propose fourteen functional requirements that AI systems may implement to reduce the risks associated with their medical purpose: AI passport, User management, Regulation check, Academic use only disclaimer, data quality assessment, Clinicians double check, Continuous performance evaluation, Audit trail, Continuous usability test, Review of retrospective/simulated cases, Bias check, eXplainable AI, Encryption and use of field-tested libraries, and Semantic interoperability. Our intention here is to provide specific high-level specifications of technical solutions to ensure continuous good performance and use of AI systems to benefit patients in compliance with the future EU regulatory framework.Comment: 14 pages, 1 figure, 1 tabl

Benefits of Location-Based Access Control:A Literature Study

Location-based access control (LBAC) has been suggested as a means to improve IT security. By 'grounding' users and systems to a particular location, \ud attackers supposedly have more difficulty in compromising a system. However, the motivation behind LBAC and its potential benefits have not been investigated thoroughly. To this end, we perform a structured literature review, and examine the goals that LBAC can potentially fulfill, \ud the specific LBAC systems that realize these goals and the context on which LBAC depends. Our paper has four main contributions:\ud first we propose a theoretical framework for LBAC evaluation, based on goals, systems and context. Second, we formulate and apply criteria for evaluating the usefulness of an LBAC system. Third, we identify four usage scenarios for LBAC: open areas and systems, hospitals, enterprises, and finally data centers and military facilities. Fourth, we propose directions for future research:\ud (i) assessing the tradeoffs between location-based, physical and logical access control, (ii) improving the transparency of LBAC decision making, and \ud (iii) formulating design criteria for facilities and working environments for optimal LBAC usage

Generating citizen trust in e-government using a trust verification agent: A research note

Generating Citizen Trust in e-Government using a Trust Verification AgentThis is an eGISE network paper. It is motivated by a concern about the extent to which trust issues inhibit a citizen’s take-up of online public sector services or engagement with public decision and policy making. A citizen’s decision to use online systems is influenced by their willingness to trust the environment and agency involved. This project addresses one aspect of individual “trust” decisions by providing support for citizens trying to evaluate the implications of the security infrastructure provided by the agency. Based on studies of the way both groups (citizens and agencies) express their concerns and concepts in the security area, the project will develop a software tool – a trust verification agent (TVA) - that can take an agency’s security statements (or security audit) and infer how effectively this meets the security concerns of a particular citizen. This will enable citizens to state their concerns and obtain an evaluation of the agency’s provision in appropriate “citizen friendly” language. Further, by employing rule-based expert systems techniques the TVA will also be able to explain its evaluation.Engineering and Physical Sciences Research Council, UK (grant GR/T27020/01

Generating citizen trust in e-government using a trust verification agent: A research note

Generating Citizen Trust in e-Government using a Trust Verification AgentThis is an eGISE network paper. It is motivated by a concern about the extent to which trust issues inhibit a citizen’s take-up of online public sector services or engagement with public decision and policy making. A citizen’s decision to use online systems is influenced by their willingness to trust the environment and agency involved. This project addresses one aspect of individual “trust” decisions by providing support for citizens trying to evaluate the implications of the security infrastructure provided by the agency. Based on studies of the way both groups (citizens and agencies) express their concerns and concepts in the security area, the project will develop a software tool – a trust verification agent (TVA) - that can take an agency’s security statements (or security audit) and infer how effectively this meets the security concerns of a particular citizen. This will enable citizens to state their concerns and obtain an evaluation of the agency’s provision in appropriate “citizen friendly” language. Further, by employing rule-based expert systems techniques the TVA will also be able to explain its evaluation.Engineering and Physical Sciences Research Council-UK (grant GR/T27020/01

A New Prototype for Intelligent Visual Fraud Detection in Agent-Based Auditing Framework

While US. Sarbanes Oxley act has been viewed by most as an onerous and expensive requirement; it is having a positive impact on driving appropriate levels of investment in IT security, controls, and transactional systems. This paper introduces a new secure solution for auditing and accounting based on artificial intelligence technology. These days, security is a big issue among regulatory firms. Big companies are concerned about their data to be disseminated to their competitors; this high risk prevents them to provide full information to the regulatory firms. This solution not only significantly reduces the risk of unauthorized access to the company’s information but also facilitate a framework for controlling the flow of disseminating information in a risk free method. Managing security is performed by a network of mobile agents in a pyramid structure among regulatory organization like securities and exchanges commissions, stock exchanges in top of this pyramid to the companies in the button. Because of security considerations, our strategy is to delegate all fraud detection algorithms to Intelligent Mobile Auditing Agent and web service undertake all inter communicational activity. Web services can follow auditing actives in predefined framework and they can act based on permitted security allowance to auditors. The current solution is designed based on Java-based mobile agents. Such design reaps strong mobility and security benefits. This new prototyped solution could be a framework for strengthening security for future development in this area. An insider trading case study is used to demonstrate and evaluate the approach