Audit of Financial Information Systems: a risk-based approach and fuzzy logic

Nowadays, business is exposed to information system risks and threats. This justifies the growing inquiry, of investors and shareholders, on their business security. Information systems auditing has strong tools and techniques, which can assist organizations in minimizing these risks and threats. But the fast-changing and growth of information systems makes the audit missions more complex and surrounded by uncertainty, related to audit quality parameters like experience, knowledge, and others. In line with this, the auditors may be faced with discrepancies during auditing, with each anomaly typically triggering a binary evaluation of significance. In this paper, we develop a fuzzy expert system framework, which evaluates the level of significance in the audit by allowing a discrepancy to have a level between 0 and 1. Such a framework enables the auditor to have increased accuracy and more flexibility in evaluating the appropriate level of significance, and provides a better understanding of the scope of subsequent audits and examinations. As results, we show that a fuzzy expert system has the potential to assist the auditor in the process of including qualitative information in the frivolous level and identifying the anomalies that may be most worthy of investigation. The fuzzy expert system standardizes the process of auditing by providing a formal model structure. This may facilitate reporting within the audit organization and improve the coherence of the audit process between auditors, missions over time.   JEL Classification: C67, M15, M42 Paper type: Empirical researchNowadays, business is exposed to information system risks and threats. This justifies the growing inquiry, of investors and shareholders, on their business security. Information systems auditing has strong tools and techniques, which can assist organizations in minimizing these risks and threats. But the fast-changing and growth of information systems makes the audit missions more complex and surrounded by uncertainty, related to audit quality parameters like experience, knowledge, and others. In line with this, the auditors may be faced with discrepancies during auditing, with each anomaly typically triggering a binary evaluation of significance. In this paper, we develop a fuzzy expert system framework, which evaluates the level of significance in the audit by allowing a discrepancy to have a level between 0 and 1. Such a framework enables the auditor to have increased accuracy and more flexibility in evaluating the appropriate level of significance, and provides a better understanding of the scope of subsequent audits and examinations. As results, we show that a fuzzy expert system has the potential to assist the auditor in the process of including qualitative information in the frivolous level and identifying the anomalies that may be most worthy of investigation. The fuzzy expert system standardizes the process of auditing by providing a formal model structure. This may facilitate reporting within the audit organization and improve the coherence of the audit process between auditors, missions over time.   JEL Classification: C67, M15, M42 Paper type: Empirical researc

Gouvernance des compétences et dynamique des organisations publiques marocaines

This article briefly discusses the evolution of the human factor within Moroccan public organizations and the difficulties these organizations face. We used the qualitative method through the hypothetical-deductive approach. Semi-structured interviews were conducted on a sample of administrative agents and various categories of civil servants, which resulted in a total number of 139 individuals, while knowing that the survey began from July 2019 to February 2020, we carried out this survey on the actors of the Moroccan public administration: the agents (recruitment, training, promotion, evaluation, etc.) and discovered how their competences are managed. This critical perception of the current state of skills governance sheds light on the field of research in Morocco by taking stock of the decisions taken in terms of skills management and the conditions required for its revitalization, bringing out this organization. of his lethargy faced for several decades. Another survey focused on 124 individuals (users) benefiting from the services offered by public organizations in order to analyze their attitudes and satisfaction with regard to the services offered to them by the public administration, and therefore know the economic and social impact of the reforms implemented. All the suggestions of the people interviewed make us notice a certain parallelism and analogy between the proposals concerning the Moroccan administration and its agents, the two converge on an essential point which is that of the motivation of the agents, the sanitation of the administration and its modernization to bring it out of its lethargy.   JEL Classification :  M12 Paper type : Empirical researchCet article traite brièvement de l’évolution de facteur humain au sein des organisations publiques marocaines et des difficultés auxquelles ces organisations sont confrontées. Nous avons utilisé la méthode qualitative à travers la démarche hypothético-déductive. Des entretiens semi-directifs ont été menés sur un échantillon d’agents administratifs et diverses catégories de fonctionnaires, ce qui a abouti à un effectif total de 139 individus, tout en sachant que l’enquête a débuté de juillet 2019 à février 2020.Nous avons mené cette enquête sur les acteurs de l’administration publique marocaine : les agents (recrutement, formation, promotion, évaluation, etc.) et avons décelé comment leurs compétences sont gérées. Cette perception critique de l’état actuel de la gouvernance des compétences éclaire le champ des recherches au Maroc en faisant l’état des lieux sur les décisions prises en matière de gestion des compétences et des conditions requises pour sa redynamisation, afin de faire sortir cette organisation de sa léthargie confrontée depuis plusieurs décennies. Une autre enquête a porté sur 124 individus (usagers) bénéficiaires des services offerts par les organisations publiques en vue d’analyser leurs attitudes et leur satisfaction à l’égard des services qui leurs sont offerts par l’administration publique, et du coup savoir les retombées économiques et sociales des réformes mises en œuvre. L’ensemble des suggestions des personnes interviewées nous fait remarquer un certain parallélisme et analogie entre les propositions concernant l’administration marocaine et ses agents, les deux convergent vers un point essentiel qui est celui de la motivation des agents, de l’assainissement de l’administration et de sa modernisation pour la faire ressortir de sa léthargie.     Classification JEL : M12  Type de l’article : Recherche appliqué

Spoofax at Oracle: Domain-Specific Language Engineering for Large-Scale Graph Analytics

For the last decade, teams at Oracle relied on the Spoofax language workbench to develop a family of domain-specific languages for graph analytics in research projects and in product development. In this paper, we analyze the requirements for integrating language processors into large-scale graph analytics toolkits and for the development of these language processors as part of a larger product development process. We discuss how Spoofax helps to meet these requirements and point out the need for future improvements