18 research outputs found
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Business Risks: When IS Fails to Detect Circumvention Activities
A business must recognize and address various risk factors when establishing and maintaining its information system. The overall risk to management is that the control environment does not protect proprietary business data and the financial reporting system that produces financial statements and other information used by investors, creditors and regulatory agencies. These risks require that management implement efforts to ensure the integrity and effectiveness of control procedures over business activities while being aware of additional system issues such as failing to adequately consider other risks which are more business-oriented including the risk of failing to prevent or detect fraudulent or illegal activities. Worldwide in 2008 the value of economic data stolen was estimated to be a trillion dollars. After the public outcry from the business failures such as Enron there were efforts by the U.S. government, business community and the accounting profession to strengthen business control environments to better address such risk factors and thereby improving the quality of financial data. One result of these efforts has been that businesses are guided by the features of the Sarbanes-Oxley Act (2002) and efforts by COSO (2007) which indirectly allude to but do not specifically address these risk factors in a technology-based business environment. Currently almost all records maintained by a business organization are now in an electronic format with over two-thirds never converted to hard copy. The integral nature of a networked system necessitates having adequate control aspects that ensure the confidentiality of business proprietary data and to ensure this data is not stolen or misused. One aspect of this issue is that of insider hacking to transfer or misuse proprietary business data. This issue and recommendations for management and their auditors are reported in this research
Redefining \u27Useful Life\u27--An Energy Consumption Method Emerges from the CC/DS Environment
A redefining of the underlying concept of useful life in the depreciation and costing is a result of the changes driven by advancements in the application of technology emerging from the Cloud Computing and data storage environment. Cloud Computing has found success in being an integral structural improvement used in business to improve efficiency and effectiveness as well as to manage costs. Data Storage has proven an equally successful tool in managing the expanding data captured and used in data analytics by companies. Beyond these influences a new approach to existing accounting methods can become a fundamental change which will lead to improved actions in decision making and external reporting for financial and taxation purposes
Redefining ‘Useful Life’ – An Energy Consumption Method Emerges from the CC/DS Environment
A redefining of the underlying concept of “useful life” in the depreciation and costing is a result of the changes driven by advancements in the application of technology emerging from the Cloud Computing and data storage environment. Cloud Computing has found success in being an integral structural improvement used in business to improve efficiency and effectiveness as well as to manage costs. Data Storage has proven an equally successful tool in managing the expanding data captured and used in data analytics by companies. Beyond these influences a new approach to existing accounting methods can become a fundamental change which will lead to improved actions in decision making and external reporting for financial and taxation purposes
Item Bias in the CAGE Screening Test for Alcohol Use Disorders
OBJECTIVE: To explore potential item bias in the CAGE questions (mnemonic for cut-down, annoyed, guilty, and eye-opener) when used to screen for alcohol use disorders in primary care patients. DESIGN AND SETTING: Cross-sectional study, conducted in a university-based, family practice clinic, with the presence of an alcohol use disorder determined by structured diagnostic interview using the Alcohol Use Disorder and Associated Disabilities Interview Schedule. PATIENTS: A probability sample of 1,333 adult primary care patients, with oversampling of female and minority (African–American and Mexican–American) patients. MAIN RESULTS: Unadjusted analyses showed marked differences in the sensitivity and specificity of each CAGE question against a lifetime alcohol use disorder, across patient subgroups. Women, Mexican–American patients, and patients with annual incomes above $40,000 were consistently less likely to endorse each CAGE question “yes,” after adjusting for the presence of an alcohol use disorder and pattern of alcohol consumption. In results from logistic regression analyses predicting an alcohol use disorder, cut-down was the only question retained in models for each of the subgroups. The guilty question did not contribute to the prediction of an alcohol use disorder; annoyed and eye-opener were inconsistent predictors. CONCLUSIONS: Despite its many advantages, the CAGE questionnaire is an inconsistent indicator of alcohol use disorders when used with male and female primary care patients of varying racial and ethnic backgrounds. Gender and cultural differences in the consequences of drinking and perceptions of problem alcohol use may explain these effects. These biases suggest the CAGE is a poor “rule-out” screening test. Brief and unbiased screens for alcohol use disorders in primary care patients are needed