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

A Behavioral Analysis of Passphrase Design and Effectiveness

Although the use of multiple methods of user authentication for IT system increases security, passwords are often the only credential required for access. Consequently, the challenge is to discover ways to improve password strength without impairing usability. Longer pass “phrases” have received increased attention as a solution to this challenge because they are potentially more resistant to attacks yet are easy to remember. Recent evidence, however, suggests that passphrases increase the likelihood of typographical errors resulting in login failures and negative user perceptions. This paper presents experimental results that demonstrate well-designed passphrases do not increase login failures and, thereby, generate positive user perceptions. Implications are drawn to help IT managers develop effective IT security policies in utilizing passphrases to improve authentication and to assist researchers in identifying avenues for future research

Measuring Privacy Concern and the Right to Be Forgotten

The ‘right to be forgotten’ (RTBF) is an emerging concept that refers to an individual’s ability to have data collected about themselves permanently deleted or “destroyed”—the final stage of the information life cycle. However, we do not yet understand where RTBF fits into existing theory and models of privacy concerns. This is due, at least in part, to the lack of validated instruments to assess RTBF. Therefore, following the methodology detailed by MacKenzie et al. [1], this paper develops scales to measure individuals’ concerns about the RTBF. We validate the scale and show that the RTBF represents a separate dimension of privacy concerns that is not reflected in existing privacy concerns instruments

An Experimental Investigation of the Individual and Joint Effects of Financial and Non-financial Incentives on Knowledge Sharing Using Enterprise Social Media

Many organizations implement enterprise social media (ESM) in an effort to capture and store valuable knowledge that employees possess. Unfortunately, more often than not, employees do not make a large number of knowledge contributions. Using agency theory and contingency theory as foundations, we examine managerial interventions that can improve knowledge contribution rates in ESM. Specifically, we investigate the individual and joint effects of paying people to share knowledge, providing social cues, and having supporting and policing moderators on knowledge sharing. We further examine how two contingency factors—the nature of an employee’s compensation scheme (variable or fixed) for their primary work task and the employee’s belief about the importance of sharing knowledge—affect the relative efficacy of the aforementioned managerial interventions. Although we found evidence that being paid to share knowledge and believing that knowledge sharing is inherently important both increase the amount of knowledge shared, our most important results concern the existence of significant interaction effects. For persons who receive a fixed salary, we found a surprisingly large, positive synergistic effect between being paid to share knowledge and believing that knowledge sharing is important. However, introducing a policing moderator almost completely nullified this synergistic effect. We discuss the implications of these findings for both practice and research

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

Accounting Information Systems [1st Australasian edition]

At last – the Australasian edition of Romney and Steinbart's respected AIS text! Accounting Information Systems first Australasian edition offers the most comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use. Important concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples. With a learning and teaching resource package second to none, this is the perfect resource for one-semester undergraduate and graduate courses in Accounting Information Systems

Accounting information systems

+718hlm.;28c

Sistem Informasi Akuntansi

Topik yang dicakup dalam buku teks ini memberikan mahasiswa sistem informasi dengan pemahaman yang solid akan sistem pemrosesan transaksi yang kemudian dapat mereka buat berdasarkan studi mendalam pada topik-topik khusus seperti database, penyimpanan dan pengumpulan data, jaringan, analisis dan desain sistem, keamanan komputer, dan pengendalian sistem informasi. Perubahan dalam edisi ketigabelas ini adalah revisi yang lebih luas pada isi materi untuk memasukkan perkembangan terkini, dan juga tetap mempertahankan fitur-fitur yang membuat edisi sebelumnya lebih mudah untuk digunakan. Setiap bab telah diperbarui dengan memasukkan contoh-contoh terbaru dari konsep-konsep yang penting.Seperti edisi-edisi sebelumnya, buku teks edisi ketigabelas ini telah disederhanakan guna pengajaran SIA yang memungkinkan Anda untuk berkonsentrasi pada presentasi dan diskusi di ruang kelas. Sistem Informasi Akuntansi (SIA) didesain untuk mempersiapkan Anda menuju karier akuntansi yang sukses apakah Anda akan memasuki praktik publik, industri, atau pemerintahan. Semua dari Anda akan menjadi pengguna SIA. Tanpa memerhatikan peranan Anda, Anda akan perlu untuk memahami bagaimana SIA bekerja secara efektif dalam mengukur dan memperlakukan biaya-biaya secara efektif, mengukur keandalan dari informasi yang dihasilkan, atau untuk mengarahkan dalam mendesain ulang dan mengimplementasikan sistem baru yang lebih baik. Penguasaan atas materi yang disajikan dalam buku teks ini akan memberikan Anda ilmu pengetahuan mendasar yang Anda perlukan untuk menyelesaikan seluruh pekerjaan tersebut.Buku teks ini membahas pentingnya pengembangan TI terbaru, karena pengembangan tersebut memengaruhi proses bisnis dan sering kali menyebabkan organisasi mendesain ulang SIA yang mereka miliki untuk mengambil keuntungan dari kemampuan barunya. Fokus perhatiannya bukan pada TI, tetapi bagaimana TI dapat memengaruhi proses dan pengendalian dalam bisnis. Memang, pengembangan TI yang baru tidak hanya memberikan kemampuan yang baru, tetapi juga terkadang memberi ancaman baru dan pengaruh ke semua tingkatan risiko. Buku teks ini akan membantu Anda memahami permasalahan tersebut sehingga Anda dapat menentukan dengan baik bagaimana untuk memodifikasi pengendalian sistem akuntansi yang secara efektif menunjukkan ancama-ancaman terbaru dan secara akurat mengukur kelayakan pengendalian dalam sistem yang didesain kembali tersebut.Selain perubahan yang dipicu oleh teknologi dan peraturan, perusahaan bertanggung jawab atas semakin meningkatnya lingkungan bisnis yang kompetitif dengan menguji kembali setiap aktivitas internal dalam upaya untuk mendapatkan nilai terbesar pada biaya terkecil. Akibatnya, para akuntan diminta untuk melakukan lebih dari sekadar pembuatan laporan sebagai hasil dari aktivitas masa lalu. Mereka juga harus mengambil peranan yang lebih proaktif dalam memberikan dan menginterpretasikan informasi keuangan dan nonkeuangan mengenai aktivitas organisasi. Oleh karena itu, melalui buku teks ini pembahasan mengenai bagaimana para akuntan dapat meningkatkan desain dan penggunaan fungsi-fungsi pada SIA sehingga hal tersebut dapat benar-benar menambah nilai organisasi dengan menyediakan manajemen dengan informasi yang dibutuhkan untuk menjalankan organisasi secara efektif.xxi + 906 hlm,; 21 x 28 c

Budidaya Belut Di Pekarangan, Lahan Sempit, Lahan Kritis dan Minim Air

xiv, 264 hlm,; 14x20 c