Global Innovations in Measurement and Evaluation

We researched the latest developments in theory and practice in measurement and evaluation. And we found that new thinking, techniques, and technology are influencing and improving practice. This report highlights 8 developments that we think have the greatest potential to improve evaluation and programme design, and the careful collection and use of data. In it, we seek to inform and inspire—to celebrate what is possible, and encourage wider application of these ideas

Emerging risks identification on food and feed - EFSA

The European Food Safety Authority's has established procedures for the identification of emerging risk in food and feed. The main objectives are to: (i) to carry out activities aiming at identifying, assessing and disseminating information on emerging issues and ensure coordination with relevant networks and international organisations; (ii) promote the identification of data sources and data collection and /or data generation in prioritised emerging issues; and the (iii) evaluate of the collected information and identify of emerging risks. The objective(s) of the Standing Working Group on Emerging Risks (SWG‐ER) is to collaborate with EFSA on the emerging risks identification (ERI) procedure and provide strategic direction for EFSA work building on past and ongoing projects related to EFSA ERI procedure. The SWG‐ER considered the ERI methodologies in place and results obtained by EFSA. It was concluded that a systematic approach to the identification of emerging issues based on experts’ networks is the major strength of the procedure but at present, it is mainly focused on single issues, over short to medium time horizons, no consistent weighting or ranking is applied and clear governance of emerging risks with follow‐up actions is missing. The analysis highlighted weaknesses with respect to data collection, analysis and integration. No methodology is in place to estimate the value of the procedure outputs in terms of avoided risk and there is urgent need for a communication strategy that addresses the lack of data and knowledge uncertainty and addresses risk perception issues. Recommendations were given in three areas: (i) Further develop a food system‐based approach including the integration of social sciences to improve understanding of interactions and dynamics between actors and drivers and the development of horizon scanning protocols; (ii) Improve data processing pipelines to prepare big data analytics, implement a data validation system and develop data sharing agreements to explore mutual benefits; and (iii) Revise the EFSA procedure for emerging risk identification to increase transparency and improve communication

Implications to the Audit Process of Auditing that uses Data Analytics Tools and New Business Models

Paper II is excluded from the dissertation until it is published.New advances in information technology have created a wave of technological innovations which affect the audit firms. Audit firms are now investing large sums of money to acquire and adopt data analytics tools. Using three studies in this dissertation, I investigated questions relating to the impact of digital tools in the audit process. These studies are briefly summarized below. The first study investigates whether the audit evidence from a process mining tool provides information that adds to the appropriateness (relevance) of the audit evidence collected by traditional analytical procedures. The results shows that auditors do perceive evidence from a process mining tool to express information that is relevant for both the planning and substantive stages of the audit even though the auditor’s risk assessment was higher in the substantive stage as compared to the planning stage. In addition, the results also shows that there was no difference in the auditor’s assessment of the relevance of the information presented in graph format and in written text format as both are considered equally relevant in the planning and substantive stages. The second study investigates the unintended consequences in auditor’s decision making of using digital tools with powerful visualization abilities in the audit process. Specifically, the study investigates whether auditors make their decisions based on the relevance of the information to the decision to be made when using both visual audit evidence and text evidence or their decision will be based on a bias. The results shows that when auditors are presented with different information presented in different formats (visual or text), they are most likely to use the piece of information presented in visual rather than using the piece of audit evidence which is relevant to the decision. The third paper analyses the fraud case of a financial technology company Wirecard using the fraud triangle as the theoretical framework. The results shows that of the three factors identified in the fraud triangle, opportunity was the most prevalent factor and rationalization was least observable.publishedVersio

Faulty Metrics and the Future of Digital Journalism

This report explores the industry of Internet measurement and its impact on news organizations working online. It investigates this landscape through a combination of documentary research and interviews with measurement companies, trade groups, advertising agencies, media scholars, and journalists from national newspapers, regional papers, and online-only news ventures

CPAS/CCM experiences: Perspectives for AI/ES research in accounting

https://egrove.olemiss.edu/dl_proceedings/1111/thumbnail.jp

The future of internal auditing: how technology is shaping the profession

openThis thesis explores the integration of technology into internal auditing methods to enhance effectiveness and efficiency. The first chapter provides an overview of internal auditing, including its origins, objectives, and theoretical frameworks. Emphasis is placed on maintaining independence, corporate governance, and risk management. The second chapter focuses on planning and daily operations, detailing the steps involved in the audit process and generating reports for improvement. The core of the thesis lies in the third chapter, which highlights the impact of technology, such as Data Analytics, Automation, Process Mining, and Artificial Intelligence. These technologies aim to simplify tasks and enable continuous auditing and monitoring. A vertical passage will be made in the fourth chapter with reference to current regulations in technological issues

How to monitor and generate intelligence for a DMO from online reviews

Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Marketing IntelligenceSocial media and customer review websites have changed the way the tourism sector is managed. Social media has become a new source of information, due to the large amount of UGC / e-Wom generated by consumers An information that is "available" but at the same time noisy and of great volume, which makes it difficult to access and analyze. This study investigates and verifies the possibility of using data present in content reviews of a Content Web Site Review - TripAdivsor - to generate actionable information for a Destination Management Organization. With a focus on negative reviews, tourist attractions of Lisbon and using the “R code” and its packages, the study shows that with the correct technique chosen and the action of an intelligence analyst, data can be extracted and provide substrate for actions, strategy and intelligence generation – which is Social Media Intelligence. The findings prove that the flood of web 2.0 data can serve as a source of intelligence for the Destination Management Organization (DMO). By monitoring sites like TripAdvisor, a DMO can hear what tourists talk about attractions and thereby generate insights for intelligence and strategy actions. A DMO can even, analyzing this data, make your attractions more desirable, and even act in adverse situations, reducing risky situations