Social and Behavioral Sciences Commons^™

The Seamlessaccess Audit Toolkit: A Framework For Librarians To Audit Resource Access, John Felts, Jason Griffey, Tim Lloyd

Library Faculty Presentations

Are your users having online resource access issues? Is access intuitive and reliable? Are you concerned that your user community’s online privacy isn’t sufficiently protected? Did you ever wish there was a toolkit to help you audit these and other issues? We can help!

To help navigate the complex issues that occur as a result of changing technology, regulations, and user expectations, SeamlessAccess is producing a toolkit that gives librarians a framework for auditing their resource access. Structured into four key areas - Usability, Privacy, Reliability, and Security- the toolkit enables libraries to identify the risks and opportunities that inform …

Sustainable Development Goals: A Business Opportunity, Mariia Nezhyva, Viktoriia Mysiuk

Journal of Environmental Science and Sustainable Development

Article deals with the economic importance of sustainable development its component and their impact on the economy and business. The preconditions, theoretical, and applied principles of sustainability are investigated. The article substantiates the need to determine the priorities of innovation for sustainable development. The measures and goals to be taken to implement the innovative component of sustainable development are proposed to get virality of business opportunity. Economic changes and environmental pressures are sparking new levels of global concern, shifting consumers' values, preferences, and behavior. In response, businesses should consider the idea of a purpose beyond economic profit to design products …

Piercing The Veil: Examining Demographic And Political Variables In State Foi Law Administration, A.Jay Wagner

College of Communication Faculty Research and Publications

State and local governments play an important, and growing, role in everyday lives. The exploratory study positions FOI laws as a central mechanism in providing transparency to these more proximate governments. It is premised on a FOI audit, or field experiment, of 1002 requests across 9 U.S. state laws and 334 jurisdictions. The sample represents a broad cross-section of geographic, demographic and political variables, and the study analyzes these variables predictive and correlative value in determining outcomes, timeliness and communication in FOI requests. The results suggest significance in race and political variables in FOI outcomes and processes. The study's strongest …

Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko

Journal of Environmental Science and Sustainable Development

The global pandemic of 2019–2020 is changing not only the lives of citizens, but also approaches to business management. The activities of audit companies have not escaped. Problematic and debatable issues need to be addressed to formulate a comprehensive approach to audits in a transformative economic environment and minimize the global economy's eco-anxiety. The purpose of the article is to determine the role of the audit in minimizing the eco-anxiety of the world economy. The study's materials were indicators of the spread of the COVID-19 pandemic in the world, public writings of scientists, official reports of international organizations, regulations, and …

The Effect Of Information Technology Audit For E-Health Of Indonesia Using Itil Framework V.3 Domain Service Design, Eva Mufidah, Ilham M, Anis Eliyana, Tanti Handriana, Indrianawati Usman

Library Philosophy and Practice (e-journal)

This study explain about E-Health Surabaya is a web-based health service technology application that is used to help people register as patients in hospitals and health centers. Although its function is very useful, there are also people who still do not understand how to use this application, there are also some shortcomings that cause inconvenience in its use. So that research is conducted in which the application uses ITIL V.3 framework with Domain Service Design to conduct an audit of the maturity level of this E-Health Surabaya Web Application. ITIL (Information Technology Infrastructure Technology) is a framework used to manage …

The Influence Of Information Technology Governance Audit Using Cobit 5 For The Development Public Library : (Case Study : Public Library In East Java ), Ilham M, Anis Eliyana, Indrianawati Usman

Library Philosophy and Practice (e-journal)

This study current technological developments have entered almost into the lines of people's lives. Currently, many public library have grown even bigger. And this development does not escape the good management of information technology governance. To maximize management to a better level, public library need information technology governance audits. The information technology audit used in this study uses the COBIT 5 framework which focuses on the APO04 and DSS01 domains. This study aims to improve the quality of services owned and to increase its competitiveness. The results of this study refer to the vision and mission of the public library …

Analysis Effect Of Audit Information Technology : Green Technology, Smart System And Innovation Behavior Working For Improving Business Services University In Indonesia, Merlin Apriliyanti, Ilham M, Tanti Handriana, Indrianawati Usman

Library Philosophy and Practice (e-journal)

This study was conducted to determine the effectiveness and efficiency of the use of technology and integrated information systems and recommend the development of new systems at PTKIN (UIN Sunan Ampel Surabaya and UIN Maulana Malik Ibrahim Malang). The study of information technology management in tertiary institutions aims to measure the extent to which the application of information technology is able to support the activities of the Tri Dharma College in order to achieve world class universities. In measuring the results of the audit of information technology management the tertiary institution will conduct evaluation, monitoring and further development of information …

Politically Connected Governments, Christine Cuny, Jungbae Kim, Mihir N. Mehta

Research Collection School Of Accountancy

This paper examines the consequences of powerful political connections for local governments. We find that governments located within the constituencies of, and thus connected to, powerful congressional members reduce their stewardship over public resources. Using plausibly exogenous declines in the power of congressional representation, we show that the effect is causal. To better understand why connected local governments can reduce stewardship, we study electoral characteristics. Our findings suggest that the increased resources that come with powerful congressional representation allow local‐government officials to reduce stewardship without material adverse effects on their reelection prospects. In sum, we provide evidence of a cost …

An Analysis Of Emerging Technology's Impact On Accounting: Creating A Brand - Accountable - To Update Professionals In The Field, Patricia Brynn Schmidt

Undergraduate University Honors Capstones

It is an extremely exciting time for the accounting profession in terms of possibility. Many emerging technologies and innovations are set to disrupt our current paradigm. With new technology, our roles and responsibilities will shift. Some speculate certain technologies, such as machine learning and artificial intelligence, will result in the obsolescence of the accounting career. While it is true the field we know today will change, it will not dissolve completely. The dissemination of pertinent information about these changes must be extensive, timely, and accessible so accounting firms and professionals can adapt to the changes to stay relevant. My project …

Technology Safety Audit In Computer Laboratories Using Iso/Iec 17799 : 2005 (Case Study: Ftk Uin Sunan Ampel Surabaya), Muqoffi Khosyatulloh, Nurul Fariidhotun Nisaa, Ilham, M. Kom

Library Philosophy and Practice (e-journal)

Management audit is very important for assessment of their information technology management to gain efficient and effective business running process. Information technology security as an effort of internal controlling for risk and threat security minimization, is mainly considered due to all learning and lecturing administration activities use information technology. Allso, the implementation of a number of computer labs to facilitate learning processes and access to information in order to support the lectures and personal development of students To find out how secure technology information is, it is then requiring an audit to make sure everything run based on procedure. Management …

Software Development For Home Energy Audits: Reducing Energy Consumption In Harrisonburg Through Technology, Brantley E. Gilbert

Senior Honors Projects, 2010-2019

Fossil fuels play a vital role in our daily lives. Oil, natural gas, and coal powers our cars, heats our homes and water, and are used by power companies to generate the massive amounts of electricity used every day by the United States. However, this reliance on a finite source of energy is not sustainable. Fossil fuels such as these are non-renewable resources whose production will eventually be unable to keep up with the rate of consumption. Furthermore, the extraction of the stored energy in these fuels through combustion releases harmful substances into the environment, including toxins and greenhouse gases …

Chapman University 2016 Environmental Audit: Residence Life Dining Services Equipment, Alexandra Fw Sidun, Devon T. Bloss

Student Scholar Symposium Abstracts and Posters

Chapman University accommodates over 1700 student meal plans per day through the on-campus dining services provided by Sodexo Restaurant Services. The commercial-grade kitchens found in the Randall Dining Commons (RDC) of Sandhu Conference Center are frequently used to prepare food for students for every meal, seven days a week. The RDC kitchen facility has staff working around the clock and high consumption electrical, water, and gas appliances constantly running to parallel the high demand. The frequent use of commercial kitchen appliances results in an enormous consumption of energy and water resources leading to comparably high utility bills. Measuring the energy …

A Financial Analysis Of Buffalo Charter Schools: Are Charter Schools Getting Their Fair Share Of Public Funds?, Kimberly R. German

Public Administration Master’s Projects

The charter school movement has existed for approximately 20 years and just under that in New York State. Charter schools are privately-managed public schools. As the quantity of charter schools and the students attending them increase in the city of Buffalo so too does the amount of taxpayer dollars directed to them. Charter schools receive tuition payments from local school districts for students from those districts attending their school. The payments are public funds, the amounts of which are derived from a funding formula created by the state and paid by the local school district. Charter schools argue there is …

Slides: “Human Sustainability” In Natural Resources Industries: The New Frontier In Compliance, Social Responsibility, Disclosure, And Transparency, T. Markus Funk

Natural Resource Industries and the Sustainability Challenge (Martz Winter Symposium, February 27-28)

Presenter: T. Markus Funk, Partner, Perkins Coie

21 slides

Issue Brief: Auditing Your Town's Development Code For Barriers To Sustainable Water Management, New England Environmental Finance Center

Sustainable Communities Capacity Building

This issue brief is intended for town officials who want to understand how development regulations in their community affect local water resources. Municipal development codes – the set of regulations that control the built environment – can have a great influence on the availability of clean and healthy water for drinking, recreation, and commercial uses. This in turn affects the community’s social, environmental, and economic vitality.

Comprehensive plans, zoning codes, and building standards are just a few examples of regulations that intentionally or unintentionally regulate the way water is transported, collected and absorbed. Regulations that produce dispersed development or large …

Description And Comparison Of Documentation Of Nursing Assessment Between Paper-Based And Electronic Systems In Australian Aged Care Homes, Ning Wang, Ping Yu, David Hailey

Faculty of Engineering and Information Sciences - Papers: Part A

Purpose: To describe nursing assessment documentation practices in aged care organizations and to evaluate the quality of electronic versus paper-based documentation of nursing assessment. Methods: This was a retrospective nursing documentation audit study. Study samples were 2299 paper-based and 6997 electronic resident assessment forms contained in 159 paper-based and 249 electronic resident nursing records, respectively, from three aged care organizations. The practice of nursing assessment documentation in participating aged care homes was described. Three attributes of quality of nursing assessment documentation were evaluated: format and structure, process, and content by seven measures: quantity, completeness, timeliness comprehensiveness, frequencies of documentation specific …

The Effects Of Procedural Injustice, Rebecca B. Martin

Doctoral Dissertations

The purpose of this dissertation is to test for the existence of procedural injustice (PIJ) in the audit environment and its effect on junior auditor's reporting of time and level of skeptical action. This dissertation theorizes that the conflicting forces between junior auditors' ethical beliefs, formal firm policies forbidding the underreporting of chargeable time (URT), and implicit encouragement from managers to engage in URT result in a unique aspect of the audit environment, PIJ, because entry-level auditors perceive these conflicting beliefs and messages as unfair. In this study, PIJ is defined as the inverse of procedural justice, which is the …

Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati

Parulian Silaen

The purpose of this paper is to study the outcome of performance audit of anIndian research and development organisation, NIB and explore the utility of performanceaudit tools in determining the causes which lead to the failure of this particular organisation.A set of control tools developed by Silaen and Williams (2009) for the study of Research andDevelopment organisation are applied in this case. The elements of the tools developed bySilaen and Williams (2009) consist of dimensions and value of representation. Fourdimensions of control tools are given as directional, bureaucratic, scientific and financial.Three values of representation are given as external, internal and …

Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain

Honors Theses - Providence Campus

Nonprofits need to be just as responsible as public corporations. Nonprofit funding agencies have the responsibility for evaluating the organizations they fund to make sure that they are operating with high integrity, maintaining strong internal controls, remaining financially stable, and overall being good stewards of the funds received. This paper will explain the criteria that a funding agency should follow in order to affect this process, as well as how a recipient nonprofit will benefit from following the criteria.

An Audit Of Alcohol Brand Websites, Ross Gordon

Faculty of Health and Behavioural Sciences - Papers (Archive)

Introduction and Aims.The study investigated the nature and content of alcohol brand websites in the UK. Design and Methods.The research involved an audit of the websites of the 10 leading alcohol brands by sales in the UK across four categories: lager, spirits, Flavoured Alcoholic Beverages and cider/perry. Each site was visited twice over a 1-month period with site features and content recorded using a pro-forma. The content of websites was then reviewed against the regulatory codes governing broadcast advertising of alcohol. Results.It was found that 27 of 40 leading alcohol brands had a dedicated website. Sites featured sophisticated content, including …

Performance Audit: A Case Of Indian R&D Unit, Parulian Silaen, Shyam S. Bhati

Faculty of Commerce - Papers (Archive)

The purpose of this paper is to study the outcome of performance audit of anIndian research and development organisation, NIB and explore the utility of performanceaudit tools in determining the causes which lead to the failure of this particular organisation.A set of control tools developed by Silaen and Williams (2009) for the study of Research andDevelopment organisation are applied in this case. The elements of the tools developed bySilaen and Williams (2009) consist of dimensions and value of representation. Fourdimensions of control tools are given as directional, bureaucratic, scientific and financial.Three values of representation are given as external, internal and …

Traditional Audit Techniques And Human Behaviour At Undergraduate Level - Answering The Call For Audit Education Reform, Annamaria Kurtovic

Faculty of Commerce - Papers (Archive)

As educators, we have a responsibility to society to ensure that our students receive adequate learning and training. In recent years, there have been continued calls for reform within the accounting profession, particularly regarding auditor training. The following paper will analyse how a newly developed framework, the Fusion Framework, is applied to the curricula of an undergraduate auditing and assurance course, with the aim of influencing reform in audit education. In turn assuring that graduates are provided with the necessary knowledge and skills to not only meet the regulatory requirements but also the expectations of the wider market and investors. …

Alphaco: A Teaching Case On Information Technology Audit And Security, Hüseyin Tanriverdi, Joshua Bertsch, Jonathan Harrison, Po-Ling Hsiao, Ketan S. Mesuria, David Hendrawirawan

Journal of Digital Forensics, Security and Law

Recent regulations in the United States (U.S.) such as the Sarbanes-Oxley Act of 2002 require top management of a public firm to provide reasonable assurance that they institute internal controls that minimize risks over the firm’s operations and financial reporting. External auditors are required to attest to the management’s assertions over the effectiveness of those internal controls. As firms rely more on information technology (IT) in conducting business, they also become more vulnerable to IT related risks. IT is critical for initiating, recording, processing, summarizing and reporting accurate financial and non-financial data. Thus, understanding IT related risks and instituting internal …

The Effects Of Gender And Task Complexity On Audit Judgment, Janne Chung, Gary S. Monroe

Research outputs pre 2011

This study examines the interaction effect between gender and task complexity on audit judgment based on the selectivity hypothesis. This hypothesis states that males are selective information processors whereas females are detailed information processors. The study extends this hypothesis to an auditing context and hypothesizes that males will outperform females when task complexity is low while females will outperform males when task complexity is high. A two (males and females) by two (task complexity - high and low) full factorial experiment was carried out. The low and high task complexity conditions were created by manipulating the number of cues. The …

Report On The Omaha Housing Audit, Joan V. Holley

Publications

A Study of Differential Treatment and Steering of Customers by Local Real Estate Firms