Metaphysics of Internal Controls

A quality internal control system has been seen as a remedy for various corporate governance issues. Two pieces of legislation, the Foreign Corrupt Practices Act (FCPA) and the Sarbanes-Oxley Act (SOX) deal with very different corporate governance issues, but each argue for a similar remedy. Both the FCPA and the SOX legislation argue that improved (or proper) internal controls are necessary to root out bribery of foreign officials, in the case of the FCPA, and (in the case of SOX) to support the accurate preparation of financial statements. An issue that has yet to be resolved is that the quality of internal control systems is subject to subjective assessments of the internal control deficiencies and their impact. This paper presents a mathematical model of internal controls based on Gӧdel number of axioms. This results in the representation of quality internal controls in terms of an integer. This approach also allows for inferences about financial statements and various auditing judgements

THE USE OF RULE-BASED EXPERT SYSTEMS TO INVESTIGATE THE EFFECTS OF EXPERIENCE ON AUDIT JUDGMENTS

Rule-based expert systems (RBES) are currently the focus of a great deal of research interest. Most of that work, however, has concentrated on the development of such systems. There has not been much analysis of the resulting RBES. This paper examines two RBESs designed to make audit judgments. The knowledge bases of the initial prototype versions of each system contain the rules used by novice auditors. Each system was refined by having experienced auditors use the system to make the audit judgments for actual clients. The rules contained in the refined versions of each RBES thus represent the knowledge used by an experienced auditor to make a particular audit judgment. The effects of experience are then examined by comparing the rules in the initial prototype knowledge base to those contained in the refined version of each system. Experience appears to provide the capability to deal with exceptions to general rules and expectations

Expert systems and AI-based decision support in auditing: Progress and perspectives

https://egrove.olemiss.edu/dl_proceedings/1083/thumbnail.jp

On Some Geometric Properties of Slice Regular Functions of a Quaternion Variable

The goal of this paper is to introduce and study some geometric properties of slice regular functions of quaternion variable like univalence, subordination, starlikeness, convexity and spirallikeness in the unit ball. We prove a number of results, among which an Area-type Theorem, Rogosinski inequality, and a Bieberbach-de Branges Theorem for a subclass of slice regular functions. We also discuss some geometric and algebraic interpretations of our results in terms of maps from $\mathbb R^4$ to itself. As a tool for subordination we define a suitable notion of composition of slice regular functions which is of independent interest

The influence of a good relationship between the internal audit and information security functions on information security outcomes

Given the increasing financial impact of cybercrime, it has become critical for companies to manage information security risk. The practitioner literature has long argued that the internal audit function (IAF) can play an important role both in providing assurance with respect to information security and in generating insights about how to improve the organization\u27s information security. Nevertheless, there is scant empirical evidence to support this belief. Using a unique data set, this study examines how the quality of the relationship between the internal audit and the information security functions affects objective measures of the overall effectiveness of an organization\u27s information security efforts. The quality of this relationship has a positive effect on the number of reported internal control weaknesses and incidents of noncompliance, as well as on the numbers of security incidents detected, both before and after they caused material harm to the organization. In addition, we find that higher levels of management support for information security and having the chief information security officer (CISO) report independently of the IT function have a positive effect on the quality of the relationship between the internal audit and information security functions

A socio-ecological perspective on the gestural communication of great ape species, individuals, and social units

Over the last 30 years, most research on non-human primate gestural communication has been produced by psychologists, which has shaped the questions asked and the methods used. These researchers have drawn on concepts from philosophy, linguistics, anthropology, and ethology, but despite these broad influences the field has neglected to situate gestures into the socio-ecological context in which the diverse species, individuals, and social-units exist. In this review, we present current knowledge about great ape gestural communication in terms of repertoires, meanings, and development. We fold this into a conversation about variation in other types of ape social behaviour to identify areas for future research on variation in gestural communication. Given the large variation in socio-ecological factors across species and social-units (and the individuals within these groups), we may expect to find different preferences for specific gesture types; different needs for communicating specific meanings; and different rates of encountering specific contexts. New tools, such as machine-learning based automated movement tracking, may allow us to uncover potential variation in the speed and form of gesture actions or parts of gesture actions. New multi-group multi-generational datasets provide the opportunity to apply analyses, such as Bayesian modelling, which allows us to examine these rich behavioural landscapes. Together, by expanding our questions and our methods, researchers may finally be able to study great ape gestures from the perspective of the apes themselves and explore what this gestural communication system reveals about apes’ thinking and experience of their world.Publisher PDFPeer reviewe

An unusual case of finger swelling: A case report

A 66 year old man initially presented with haemoptysis and subsequently required a pneumonectomy for a lung mass, following this he had a finger swelling which was found to be a rare leiomyosarcoma and this was a metastatic deposit. This pattern of metastasis for this type of tumour has not been described before

GesturalOrigins : a bottom-up framework for establishing systematic gesture data across ape species

Funding: This research received funding from the European Union’s 8th Framework Programme, Horizon 2020, under grant agreement no 802719.Current methodologies present significant hurdles to understanding patterns in the gestural communication of individuals, populations, and species. To address this issue, we present a bottom-up data collection framework for the study of gesture: GesturalOrigins. By “bottom-up”, we mean that we minimise a priori structural choices, allowing researchers to define larger concepts (such as ‘gesture types’, ‘response latencies’, or ‘gesture sequences’) flexibly once coding is complete. Data can easily be re-organised to provide replication of, and comparison with, a wide range of datasets in published and planned analyses. We present packages, templates, and instructions for the complete data collection and coding process. We illustrate the flexibility that our methodological tool offers with worked examples of (great ape) gestural communication, demonstrating differences in the duration of action phases across distinct gesture action types and showing how species variation in the latency to respond to gestural requests may be revealed or masked by methodological choices. While GesturalOrigins is built from an ape-centred perspective, the basic framework can be adapted across a range of species and potentially to other communication systems. By making our gesture coding methods transparent and open access, we hope to enable a more direct comparison of findings across research groups, improve collaborations, and advance the field to tackle some of the long-standing questions in comparative gesture research.Publisher PDFPeer reviewe

The Role of Accounting and Professional Associations in IT Security Auditing: An AMCIS Panel Report

Information systems security is a critical area of inquiry and closely allied with IT audit skills from the accounting discipline. While accounting scholars are well informed about IT audits, information systems scholars interested in the security aspects of IT audits sometimes lack knowledge about the process through which scholars and professionals become security and audit experts in order to assess the quality of information-security implementations. IT audit knowledge enriches cybersecurity professors for both teaching and research. Individuals skilled in accounting, such as graduates from combined accounting/information systems departments in business schools, are naturally oriented to industry certification groups and their professional certifications, but mainstream IT academics are not. In this paper, we report on a panel discussion at AMCIS 2017 that focused on how researchers and educators who seek professional certifications offered by organizations such as the Information Systems Audit and Control Association (ISACA) can gain much richer knowledge of and insights into IT security assurance, which they can use for both teaching and research purposes. Such certifications provide valuable perspectives for the classroom and for research and are useful for IT professors interested in all aspects of security