On IT Control Weaknesses in Auditors’ Reports on Internal Control

By analysing auditors’ SOX 404 reports from 2004 to 2009 we find after 2006 that reporting of information technology control weaknesses (ITWs) decreased significantly, primarily by Big 4 firms. This change appears to reflect Big 4 reporting practices in response to a change in auditing standards rather than the nature of Big 4 clients’ internal control systems, suggesting that SOX 404 auditors’ reports have become less informative. We find associations between ITW reporting and both non-ITW and financial misstatement reporting are moderated by auditor type and time period (2004-2006 vs. 2007-2009). Based on frequency of reporting, the relative ordering of individual ITWs, while differing over time, is similar over auditor type, company size and industry. We identify a small number of non-ITWs in SOX 404 reporting that may hold practical implications for an auditor’s consideration of IT control testing and an educator’s teaching of IT and non-IT controls

The Effect of Alternative Business Model Representation Techniques on Business and Audit Risk Assessment

We investigate the effects of business model representation techniques, specifically format and presence of causal linkages, on business risk and audit risk assessment. We conduct an experiment involving auditing students with previous audit work experience as participants and business model information based on an existing public company. Participants given business model representation in either diagrammatical or tabular format make more accurate risk assessments than those given the same information in a free-form narrative format. Contrary to our prediction, overall performance in diagram and table conditions does not differ statistically. The inclusion of causal linkages in the business model representation has mixed effects on risk assessment accuracy. We also investigate whether task-specific experience moderates the effects of representation techniques on risk assessment. We find an interaction effect of task-specific experience with causal linkages; specifically, linkage effects are limited to the subsample of participants with no risk documentation experience

Pointing all around you : selection performance of mouse and ray-cast pointing in full-coverage displays

Funding: SurfNet (NSERC, Canada), EPSRC (Small Equipment Grant).As display environments become larger and more diverse - now often encompassing multiple walls and room surfaces - it is becoming more common that users must find and manipulate digital artifacts not directly in front of them. There is little understanding, however, about what techniques and devices are best for carrying out basic operations above, behind, or to the side of the user. We conducted an empirical study comparing two main techniques that are suitable for full-coverage display environments: mouse-based pointing, and ray-cast `laser' pointing. Participants completed search and pointing tasks on the walls and ceiling, and we measured completion time, path lengths and perceived effort. Our study showed a strong interaction between performance and target location: when the target position was not known a priori the mouse was fastest for targets on the front wall, but ray-casting was faster for targets behind the user. Our findings provide new empirical evidence that can help designers choose pointing techniques for full-coverage spaces.Postprin

Uso de fármacos psicoestimulantes en drogodependencias

El uso de medicamentos estimulantes es una cuestión de plena actualidad en psiquiatría, aunque su utilización y prescripción es controvertida . Fármacos como el metilfenidato, las anfetaminas, o el modafinilo están siendo utilizados y estudiados en distintas enfermedades psiquiátricas como el trastorno por déficit de atención e hiperactividad (TDAH), la dependencia de cocaína, en trastornos del sueño y en la depresión resistente. Todos estos fármacos tienen en común, igual que las drogas de abuso, que son medicamentos que actúan sobre el sistema dopaminérgico, que constituye la base neurobiológica del refuerzo fisiológico. Los estimulantes como el metilfenidato o el modafinilo son fármacos eficaces en el TDAH y han sido estudiados en el tratamiento de la dependencia de cocaína. En niños con TDAH el metilfenidato es un factor protector para el desarrollo de fármaco en la dependencia de cocaína, aunque son estudios preliminares, por lo que no se debe considerar que este totalmente demostrado que los fármacos psicoestimulantes sean eficaces en el tratamiento de esta dependencia. Aunque no son conocidos todos los mecanismos fisiopatológicos, parece crítico que el refuerzo, y por lo tanto el riesgo de dependencia, aparece cuando se producen incrementos rápidos dopaminérgicos y que los efectos terapéuticos aparecen cuando son lentos y mantenidos. Las características de uso a dosis bajas administradas por vía oral disminuyen el riesgo de abuso. Para realizar una adecuada prescripción es necesario aclarar, definitivamente, los mecanismos neuroquímicos en los que intervienen, y sus indicaciones en drogodependenciasStimulant drugs prescription is a controversial and current topic in psychiatry. Drugs such as methylphenidate, amphetamine compounds and modafinil have been trialed and used in attention deficit hyperactivity disorder (ADHD), sleep conditions, cocaine dependence and as an adjunct to antidepressants for depression. All these drugs, like stimulant drugs abuse, increase extracellular dopamine in the brain.This effect is associated with reinforcing as well as therapeutic effects. Methylphenidate and modafinil treatment of ADHD are associated with a reduced risk for later substance abuse among ADHD patients. There is evidence of the beneficial effects of the use of modafinil in cocaine dependence, altough there isn't conclusive evidence for the stimulants' efficacy in treatment of the stimulants' dependence. At this time, the physiopathology of drug abuse and dependence is unknown, but it's known that the very critical point is that the reinforcing effects are associated with rapid changes in dopamine increases, whereas the therapeutic effects are associated with slowly and smoothly rising dopamine levels, such as are achieved with low doses and oral administration. Due to this, it's necessary to study the neurobiological bases on which stimulants drugs are related, and their clinical use in dependence treatment

Monitoring credit risk in the social economy sector by means of a binary goal programming model

The final publication is available at Springer via http://dx.doi.org/10.1007/s11628-012-0173-7Monitoring the credit risk of firms in the social economy sector presents a considerable challenge, since it is difficult to calculate ratings with traditional methods such as logit or discriminant analysis, due to the relatively small number of firms in the sector and the low default rate among cooperatives. This paper intro- duces a goal programming model to overcome such constraints and to successfully manage credit risk using economic and financial information, as well as expert advice. After introducing the model, its application to a set of Spanish cooperative societies is described.García García, F.; Guijarro Martínez, F.; Moya Clemente, I. (2013). Monitoring credit risk in the social economy sector by means of a binary goal programming model. 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Adapting dialectical behaviour therapy in forensic learning disability services:A grounded theory informed study of "what works"

Background: Emerging evidence indicates effectiveness of dialectical behaviour therapy (DBT) for people with intellectual disabilities (PWID) in forensic settings; however, little is known about “what works” facilitating engagement and change. Methods: Eleven interviews were conducted with nine service users across two secure inpatient services. Grounded theory was used to develop a model of perceived engagement and change. Results: The model provides insights into how change occurs during DBT delivered in forensic settings. DBT constitutes a challenging journey, yet provides the motivation and means to address individual's intra-/interpersonal aggression and progress towards release. Participants experienced engaging with DBT as difficult and coercive, moving from compliance and avoidance to acceptance and change. Key factors included participants’ motivation, beliefs about safety and ability to change, and interactions with staff. Conclusion: Recommendations are made for increasing intrinsic motivation, reducing perceived coercion and distress, and for future research to address potential aversive elements and enhance effectiveness

Scheduling internal audit activities:A stochastic combinatorial optimization problem

The problem of finding the optimal timing of audit activities within an organisation has been addressed by many researchers. We propose a stochastic programming formulation with Mixed Integer Linear Programming (MILP) and Constraint Programming (CP) certainty-equivalent models. In experiments neither approach dominates the other. However, the CP approach is orders of magnitude faster for large audit times, and almost as fast as the MILP approach for small audit times. This work generalises a previous approach by relaxing the assumption of instantaneous audits, and by prohibiting concurrent auditin