Querying a regulatory model for compliant building design audit

The ingredients for an effective automated audit of a building design include a BIM model containing the design information, an electronic regulatory knowledge model, and a practical method of processing these computerised representations. There have been numerous approaches to computer-aided compliance audit in the AEC/FM domain over the last four decades, but none has yet evolved into a practical solution. One reason is that they have all been isolated attempts that lack any form of standardisation. The current research project therefore focuses on using an open standard regulatory knowledge and BIM representations in conjunction with open standard executable compliant design workflows to automate the compliance audit process. This paper provides an overview of different approaches to access information from a regulatory model representation. The paper then describes the use of a purpose-built high-level domain specific query language to extract regulatory information as part of the effort to automate manual design procedures for compliance audit

A Web/Grid Services Approach for Integration of Virtual Clinical & Research Environments

Clinicans have responsibilities for audit and research, often participating in projects with basic scientist colleagues. Our work in a regional teaching hospital setting involves collaboration with the medical school computer services and builds upon work developed in computer science department as part of the Collaborative Orthopaedic Research Environment (CORE) project[1]. This has established a pilot study for proof of concept work. Users are mapped to a personal profile implemented using XML and a service oriented architecture (SOA)[2,3]. This bridges the e-Health and e-Science domains, addressing some of the basic questions of security and uptake

Pengaruh kompetensi auditor eksternal dan teknik audit berbantuan komputer terhadap jasa audit e-commerce

Along with the increasing number of e-commerce businesses in Indonesia, the need for e-commerce audit services is possible. E-commerce audit services are services performed to assure interested parties regarding the level of security. This study aims to find out why e-commerce audit services are still poorly known in Indonesia, so it is necessary to know in advance how much impact the competence of external auditors and computer-assisted audit techniques (TABK) has on the need for e-commerce audit services. This quantitative research with a population of 97 external auditors who work in Public Accounting Firms spread across Indonesia. Sampling using snowball sampling. The analysis technique in this study uses Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study external auditor competence and computer-assisted audit techniques have a significant and positive effect on e-commerce audit services

An Active Approach to Voting Verification

As our voting systems have come to rely more deeply on computer technology there have been great opportunities to improve the voting process, however, recently computer scientists and the general public have become wary of the amount of trust we place in the computers running our elections. Many proposals for audit systems to monitor our elections have been created. One popular audit system is the voter verified paper audit trail (VVPAT). Another more recent proposal is the voter verified audio audit transcript trail (VVAATT). In order to compare these two systems we conducted a user study where we purposely added errors to the audit trail in order to see if voters would be able to find these errors. Our results showed that voters found many more errors using the VVAATT system than they did with the VVPAT system

Network Security Management Audit at UUM Computer Centre

An organization needs to evaluate its network security in order to measure accountability, confidentiality, integrity, authority and also its authenticity. The method that is commonly used for this purpose is by conducting an audit. Using the auditing method, this research attempts to evaluate the network security at the UUM Computer Centre. The purpose of this paper is to identify the network security deficiencies at UUM Computer Centre. Results from the network security audit will then be used to recommend solution to improve those loopholes. The selected audit method is based on the Information Protection and Security Division of University Computing Services (IP & SD UCS), from The State University of New Jersey

An Empirical Investment of the Factors Influencing the Adoption of Computer Based Auditing in Public Limited Liability Companies in Nigeria

The previous method of auditing used, known as the manual system of auditing has gone out of date as a result of the technological development. Overtime, the job of an auditor required more accuracy, efficiency, professionalism and quality which were not possible with the use of the manual system of auditing. As a result of the rapid growth and complexity of business organizations in recent times, the traditional method of Auditing is no longer capable of adequately performing its function. This has given rise to the adoption of computer based auditing which is capable of adequately performing the function of an auditor. The adoption of computer based auditing has brought about saving of time in the carrying out of audit assignment. The study focused on factors influencing the adoption of computer based auditing in public limited liability companies in Nigeria. A sample size of 82 was drawn from three selected audit firms in Lagos. The major instrument used for data collection is the questionnaire and the data analysis technique used is the chi-square. The following findings emerged from the study: the adoption of computer based auditing has increased the level of accuracy of the auditor, there is a relationship between easy retrieval of data and the adoption of computer based Auditing; there is a relationship between efficiency and effectiveness of an auditor as the adoption of computer based Auditing has brought about an increase in the desired result of audit assignment. The paper concluded that recent development in technology has left no aspect of the accounting profession untouched and the auditing field is no exception, the impact of computer based auditing on the auditing profession cannot be over emphasized, it has made the job of the auditor easier, faster and even gone further to reduce the risk in the job of the auditor by guaranteeing a greater level of accuracy, it has brought about increase in the efficiency and effectiveness of an auditor and has helped the auditor in meeting deadlines for audit assignments by saving time. Finally, - 233 - the study recommends: that, Audit firms should ensure they have audit software in use for those who have not started using any, in order to enhance the job of the auditor; Adequate training should be given to the auditor regularly on the use of the audit software, audit firms should ensure that they have adequate and current information on current issues such as technological development,Keywords: Auditing, Computer based auditing, Information technologyInternational Journal of Development and Management Review (INJODEMAR) Vol. 7 June, 201

Mandatory Audit Rotation and Audit Independence: Survey of Southern Nigeria

The quest for mandatory audit rotation has been a concern to academics, investors, practitioners and the public at large. This study is designed to determine the relationship between mandatory audit rotation and audit independence in Southern Nigeria. The data used were collected through the distribution of questionnaires to investors, lecturers, consultants, accountants and auditors in Southern Nigeria.  Percentage analysis was used to analyze the data while the specified model was estimated using binary logistic regression technique with the aid of computer software Eviews 7. One hypothesis was stated and tested. The study revealed that mandatory audit rotation has a positive relationship on auditors’ independence. We therefore recommended that though audit rotation will improve auditors’ independence, rotation of external auditors should be made voluntary. Keywords: Mandatory Audit Rotation, Audit independence, Southern Nigeri

Implementation of Continuous Auditing for the Public Sector in Nigeria

Aims: The main purpose of the study was to access the challenges the government financial system in Nigeria has undergone in the recent times and with the aim of proposing a model that could be used to implement continuous auditing by the Public Sector Audit Organizations. Study design: Adoption of existing model and survey using questionnaires. Place and Duration of Study: Nigeria, 2014.Methodology: The existing continuous auditing models were studied and the integrated Continuous Auditing, Monitoring and Assurance Conceptual Model was adopted for use. The model was tested using data collected using questionnaires. Data was collected from 100 auditors in the Public Sector Audit Organizations. The Audit Command Language software (a Computer Aided Audit Tool) and a database system of a government ministry were used to demonstrate how data can be obtained directly from a client system.Results: The study found the need for training in the skills necessary for continuous auditing and the acquisition of Information and Communication Technology resources and infrastructure were necessary in realizing continuous auditing. Conclusion: The Integrated Continuous Auditing, Monitoring and Assurance Conceptual Mode would offer a good starting point in the implementation of continuous auditing by the Public Sector Audit Organization

ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails