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In opinion mining the sentiments, and opinions are automatically extracted from the text. In this paper we discuss the method involved with understanding client opinions in regards to subjects, items, or issues. To dissect and decipher the feelings offered inside these viewpoints, sentiment analysis strategies become an integral factor. This record expects to give a careful survey of the differentstrategies utilized in sentiment analysis through the use of opinion mining. Beginning with an investigation of the crucial ideas in opinion mining, this work digs into the different scopes of methods and approaches utilized for sentiment analysis. Accentuation is put on the mining of item surveys from internet business stages like Amazon, with an emphasis on items that line up with explicitly given particulars. Through the use of the XGBoost algorithm, these audits are really grouped in view of client sentiments and related scores. By examining the scene of sentiment analysis strategies inside the setting of opinion mining, this audit offers significant insights into the steps and procedures utilized in removing sentiment data from client-produced content. The discoveries introduced in this work plan to add to the current collection of information in the field, filling in as a significant asset for specialists, experts, and partners keen on sentiment analysis and opinion mining. [ABSTRACT FROM AUTHOR]

The rapid progress and widespread adoption of artificial intelligence have a profound impact on every aspect of human society and on every profession. The accounting profession traditionally uses different information systems and technologies in performing its tasks. Traditional approaches to processing accounting information, constrained by staff capacity and efficiency, often struggle with the quick and accurate handling of such data. This results in a lack of timeliness in processing accounting information, leading to a relatively low utilization rate by enterprises. Consequently, there is a growing demand for intelligent processing of accounting information. This study investigates the perceptions of students about the main benefits (advantages) and challenges associated with the adoption of artificial intelligence (AI) - based solutions in accounting profession, their perception about influence of AI on organization of accountants' profession as well as main threats resulting from AI application in accounting. The research was conducted on the sample of integrated undergraduate and graduate university students -- majoring in accounting and auditing. Students filled out a questionnaire in which, using a Likert scale, they needed to rate the degree of agreement with the stated statement with grades from 1-5. The average marks of each answer were determined. The responses of 52 students were collected. Research results indicated that students perceive that implementation of AI will lead to organizational changes in accountants' work, will require from accountants to acquire new knowledge and skills in different fields (regulations, IT, multidisciplinary knowledge) and that AI will increase efficiency of accountants' work. Students perceive as the most important benefits of applying AI shortened data processing time, real-time reporting and more up-to-date information and higher and greater competitiveness of companies that apply AI. The most important challenges in applying AI in accounting on students' opinion are insufficient knowledge of accountants in the AI field and increased risk of data leakage. Students largely agree with the statement that the application of AI in accounting will present a significant challenge to accountants of an older age without adequate IT knowledge (average grade 4.44). [ABSTRACT FROM AUTHOR]

The main objective of this paper is to provide an objective approach, starting from the current legislation, on the financial control system and the extent to which it can be an instrument of financial policy. At the same time, this paper captures the structure of the financial control system in Romania with brief considerations of the forms of financial control that make it up, starting from the community acquis in the field of financial control. In the current economic-social context, the existence of financial control standards is required, which are guaranteed by the Romanian state through the creation of a set of laws that govern this field. The pragmatic approach to financial control is vital for establishing its objective, based on specific management methods and techniques, and with the help of which the consolidation of order, discipline, the spirit of responsibility, as well as the efficient management of the economic and financial resources managed by the entities can be achieved public. Financial control must ensure the good functioning of all activities in the economic sphere and is called to act systematically in order to identify or prevent possible deviations and deficiencies, increase the efficiency in the use of resources, preserve the integrity of the heritage and, last but not least, in understanding the way in which legality is respected in the economic and financial field. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to conduct an exploratory analysis of the key audit matters disclosed in the auditor’s reports of the public business entities of the Portuguese public health sector from 2017 to 2021. Methodology: Based on the information on the National Health Service website and, considering the availability of the accountability documents, the categories of key audit matters were identified using an exploratory content analysis. Results: The exploratory analysis of the content of the auditor’s reports highlighted six categories of key audit matters most disclosed by auditors: employee benefits, revenues, provisions, inventories, impairments in receivables and tangible assets. Research limitations: The study is limited by the availability of accountability documents. Additionally, the results are also limited since this research focuses only on the specific context of the public health sector. Originality: This investigation contributes to the field of auditing and to knowledge within the thematic of the categories of key audit matters, differences between the categories of key audit matters disclosed in the Portuguese context and in other geographic contexts. [ABSTRACT FROM AUTHOR]

Biometric structure had getting dynamically eminent recently. With making in the disseminated registering, storing owners of data base are pulled in to the out sourcing the size of biometric data and getting to tasks to the expensive accumulating, computation charges. However, bringing perils to cloud customer's security. In this paper, we propose a got and security by biometric accessing plan. Decides, that biometric data's mixed also, transport off the cloud specialist. In which a biometric getting to, the data base providers encodes request data by then submits to cloud. Cloud plays out a couple strategies on the scrambles data base boat off it and returns the respect the owner of the informational index. A security assessment tells that arrangement is gotten in fact, even at the time aggressors needs to attack on the informational index and need to get to the customers data present in the cloud. Differentiated and various shows that the results uncovers to us the arrangement improved execution bring about preparation technique just as in the affirmation frameworks too. [ABSTRACT FROM AUTHOR]

The aim of the present research is to emphasise the boundaries of law in the absence of morality especially in the field of auditing. In ordinary speech, the word law is contrasted with even so close a cousin as the word justice. We are used to thinking of justice as something that can be hard to define; we do not delight in the open admission that its boundaries may be shadowy and uncertain. The word law, on the other hand, contains a builtin bias toward black and white. By using a hand-collected data on the framework of the increased number of financial crimes in auditing and by questioning an amount of 80 professionals from the Chamber of Financial Auditors from Romania (CAFR), I provide evidence about the limited effects of the legislation and that the laws should have the basis in morality, in the consciousness of the human beings. Overall, this research documents that the legislative framework is not enough to fade the number of financial crimes in auditing. [ABSTRACT FROM AUTHOR]

The technology audit enables the assessment of the technological capability and thus the technological maturity of an RTO. It focuses on the analysis of the research activities in the R&D service areas of the RTO. This allows for a comprehensive understanding of the technologies used, the research competencies, the technologies developed, and the established technology partnerships of the RTO. Since 2017, technology audits have been conducted to evaluate the technological maturity of Brazilian SENAI innovation institutes (ISI). In the last seven years, 41 audits have been completed, providing ample opportunity to extensively test and refine the methodology. As experts 46 technology auditors from 17 different institutions participated. The extended duration and involvement of numerous experts facilitated continuous improvement of the methodology, necessary processes, and roles as well as needed materials. Two rounds of technology audits were conducted between 2017 and 2023. In the first round until the end of 2019, all 23 operational ISIs were audited, with 15 undergoing re-audits in the second round by the end of 2023. In this paper, the results of the application of the technology audit to assess the technological maturity of Brazilian Innovation Institutes is described. The objective of this evaluation of the application, which this paper undertakes, is to exemplify and verify the methodology of the technology audit. To this end, the background of 26 Brazilian SENAI innovation institutes is outlined to contextualize the use of the technology audit in these RTOs. Subsequently, aggregated results from 41 conducted technology audits are described, and concluding implications for the method are derived. [ABSTRACT FROM AUTHOR]

There is significant potential for large infrastructure projects with multiple demolition phases to kick start a second-hand materials market and unlock a truly circular economy. Civil engineers are well placed to lead this by carrying out reuse appraisals, commonly known in the buildings sector as 'pre-redevelopment audits'. The paper sets out current practice and emerging policies regarding reuse in the construction sector, then describes the steps for undertaking an effective audit. The aim is to assess and maximise the reuse and recovery of materials from the start, thereby helping to reduce the industry's overall greenhouse gas emissions. [ABSTRACT FROM AUTHOR]

It is essential to develop an audit instrument for entrepreneurship education programs to detect the condition of entrepreneurship education in universities. The importance of this instrument is based on the national movement cultivate entrepreneurship in the Indonesian government since 1995. By developing the application of the Internet of things (IoT), this research tries to provide an overview of the validation of the entrepreneurship program in higher education. The research method used is descriptive qualitative and quantitative. The data was obtained by distributing google forms to 11 experts in entrepreneurship science. Each domain covers expert agreement on question items. The calculation method of the average scale level validation index (S-CVI/Ave) and the scale level content validation of the universal agreement calculation method were used in the CVI calculation. The results show that the audit instrument for the entrepreneurship education program has a CVI value that meets the requirements as a valid instrument. Furthermore, obtaining a high content validity index of 0.84 exceeds the limit of the CVI acceptance value of 0.78. [ABSTRACT FROM AUTHOR]

The process of identifying, quantifying, recording, reporting and analysing ecological diversity in financial and social terms is known as a green audit. This paper focuses on the process of green auditing at Mar Baselios Institute of Technology and Science, Nellimattom. The study also mentions a list of practices that should continue to be used in environmental management. In this paper, we examine whether our campus is eco-friendly or not by conducting various field investigations, laboratory tests, survey forms and data collection. [ABSTRACT FROM AUTHOR]

Low-volume/high-complexity industries are known for their unique designs and custom products, which require extremely flexible manufacturing processes. Flexible processes can improve quality, reduce process complexity, reduce changeover time and lead times, leading to success in the market. Lean principles are the best way to improve flexibility in these industries. However, the implementation of Lean principles depends on the type of production layout, processes, and business design. For example, a production process with a fixed demand target will require different Lean principles than a variable production process with a changing demand target. Part 2 of this paper explains the cost benefits of process improvement from Part 1 of the research. It then continues with process improvements in different complex areas to provide a clearer explanation of how lean thinking can make flexible processes from complex processes. The focus on process improvement in the paint and shipping processes was a direct result of customer feedback with respect to quality non-conformances, new customer development, and special process audits by new customers. [ABSTRACT FROM AUTHOR]

The purpose of this helpdesk application audit study review is to explore application auditing and analyze the deficiencies contained in COBIT 5. Management of Audit applications that are not managed properly will have an impact on the low quality of service and low levels of customer satisfaction at the company. This can be overcome by monitoring or evaluating the Service Provider. With the monitoring or evaluation, we can use the Helpdesk Application Audit to help Service Provider find deficiencies in the management of the company application audit and fix all the shortcomings and weaknesses of the system that is currently running at Service Provider to be even better. The research method used is the stage of auditing the information system, namely Planning, Fieldwork, Reporting, and Follow Up. The tool used is the COBIT Framework issued by the ISACA. Information Technology that is implemented needs to be regulated to be put to good use. To regulate information technology itself requires an audit aimed at evaluating and ensure its fulfillment is reviewed from the objective approach of a Standard. Framework audits used are COBIT 5 DSS (Deliver, Service, and Support) domains focused on information technology delivery assessments and services and their support including management to maintain service sustainability. [ABSTRACT FROM AUTHOR]

Now a days we can see rapid increase of the data that we are gathering in storage device(s), to store these we are using many techniques and providing security. In storage device(s) where we can store a large data which reduces the same amount of servers.sometimes the customers want to check the integrity of the data at a low cost, where the cost depends on proportion and the data. To attain all these goals secured de-duplication and integrity auditing we had undergone and studied. To delete the unnecessary or duplicate files we had provided a high security. [ABSTRACT FROM AUTHOR]

The purpose of this study is to audit information systems by measuring the maturity level value in garment companies using the ITIL V 3 framework guidelines. This study uses an operational audit method regarding the use of target resources whether it has been implemented in accordance with the objectives achieved, namely practically and efficiently. In the operational audit method there are 4 stages, namely planning, field work, reporting, and follow-up. Primary data was obtained through the distribution of questionnaires in garment companies, then analysis was carried out on each variable. The results of the study show that the average maturity level in the service operation domain is 3.58, and for the service transition domain it is 3.56. The average value of the maturity level is on a scale of 4 which means that the process is controlled using statistical and quantitative techniques. With this it is possible that quality and performance are handled properly. Processes are planned and executed in accordance with IT policies and services are already controlled by skilled human resources. The processes within the organization are also properly monitored, controlled and reviewed. ITIL V 3 framework as a guideline for auditing information systems in garment companies by measuring the level of maturity of variables. [ABSTRACT FROM AUTHOR]

The system which is so much required in this generation is the confidential system which will be observed by the basis of auditing the data records present in the research areas of effective way of algorithms present in the deep learning and machine learning which can be understood by the machines will be doing the things of humans automatically. Inculcating the needs of various models can be done with the algorithms. The background details are so much importance to get the mood. The elevation of the background details gives us the confidentiality of the system for the getting the details of auditing and the data mining is broad area to find the efficient way to find the topic to get the awesomeness of the Algorithms [ABSTRACT FROM AUTHOR]

Digital readiness is the organizational readiness to face digitalization. The development of digital audit must be balanced with digital readiness. Organizations can use a specific capability maturity model to assess their existing position in relation to the adoption of digital audit readiness measures and receive help in advancing to the required level of implementation of relevant capabilities. This study looks at how such a model might help integrate measures linked to digital audit readiness and aid in achieving the right degree of maturity. Based on four digital transformation process categories: internal policy and governance, information and technology, digital process transformation, and human resource management, the implementation of digital audit readiness has been evaluated. Five maturity levels describe the various phases of implementing digital audit readiness measures (incomplete, performed, managed, established, predictable, and innovating). Aligning IT governance frameworks can assist implement digital audit readiness. To determine whether an organization is prepared for digital transformation, it is necessary to assess its readiness for a digital audit. The results of the digital audit readiness assessment will show problems with how digital audit transformation is being used. Sub-criteria that have a low level of maturity and high global weight can later be prioritized for increasing audit readiness. [ABSTRACT FROM AUTHOR]

Microbial lipases are a significant gathering of biotechnologically important catalysts, as a result of the adaptability of their applied properties and simplicity of large scale manufacturing. Lipases of microbial beginning are broadly differentiated in their enzymatic properties and substrate explicitness, which make them very alluring for modern applications. This audit depicts the uses of microbial lipases in cleansers. Compounds can decrease the natural heap of cleanser items as the synthetics utilized in ordinary cleansers are diminished; they are biodegradable, non-poisonous and leave no unsafe deposits. Other than lipases, different proteins are broadly utilized in family cleaning items, in washing, clinical, horticulture, and so on This article additionally audits the utilization of catalysts, particularly lipases as cleansers furthermore, various sorts of lipase containing cleansers accessible on the lookout. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to analyse the internal and external audit strategies implemented by SMEs in Extremadura, evaluating their effectiveness in terms of their impact on reducing fraud risks and improving operational efficiency. The following measures of effectiveness will be used: (1) the number of frauds detected, (2) the average incident resolution rate and (3) internal customer satisfaction. The study aims to identify the best audit practices in this type of companies, in order to promote more effective and efficient strategies that contribute to the improvement of business management and quality. It is expected that the results of this study will be useful for SMEs in Extremadura, auditors and policy makers, in order to improve audit practice and decision making in this type of companies. Methodology: To achieve this objective, the study was based on descriptive qualitative research. This approach was chosen to collect standardised data on audit strategies in a representative sample of SMEs in Extremadura. The target population was the set of SMEs existing in the region of Extremadura. To select a representative sample, stratified random sampling was used, considering the following stratification variables: province (Cáceres and Badajoz), company size (small and medium-sized), economic sector. The final sample consisted of 140 SMEs, randomly selected within each stratum. The data collection instrument was a structured questionnaire, specifically designed for the study. The questionnaire included questions on the following variables: general company information, auditing practices, and external certifications and assessments. Data collection took place between March and May 2020. The following channels were used to distribute the questionnaire: email, social media and phone calls. To facilitate companies' participation, the questionnaire was designed in an online format, using the Google Drive/Forms platform. This allowed companies to complete the questionnaire conveniently and securely from any device with internet access. In terms of data analysis, the data collected was analysed using descriptive and inferential statistical techniques. Descriptive techniques were used to describe the characteristics of the sample and the frequencies of the different variables. Inferential techniques were used to identify significant relationships between variables and to test specific hypotheses. Finally, the study was conducted in accordance with the ethical principles of scientific research. Informed consent was obtained from all participating companies prior to data collection and confidentiality of the information provided by the companies was guaranteed. Results: The results of the study reveal that most SMEs in Extremadura do not have quality systems in place. However, companies recognise the importance of audits as a key tool to improve their management. Despite this, the use of audits is limited due to their high cost and lack of awareness. The research also found that there is a higher participation of companies in Cáceres and in sectors such as construction and food in carrying out audits. Finally, the results suggest that SMEs in Extremadura need to implement better auditing practices to improve their management and competitiveness. It is recommended that government bodies, business chambers and auditing firms work together to promote the adoption of best practices in this area. Limitations: It should be noted that this study has several limitations which, moreover, represent future lines of research. The sample used is 140 SMEs, which may not be representative of all SMEs in Extremadura. Moreover, the low response rate, especially in Badajoz, could bias the results. On the other hand, the context of the pandemic might have influenced enterprises' responses, especially with regard to teleworking and business closures, which made it difficult to conduct face-to-face surveys. The use of online surveys, telephone calls and Google Drive forms may have limited the scope of the study, excluding businesses that do not have internet access or do not respond to telephone surveys. However, despite the limitations mentioned above, the results are interesting enough to justify and extend the research to current and comparative studies with other SMEs in other regions. Originality: The study on SMEs in Extremadura and their relationship with audits is distinguished by its regional focus, its analysis of business heterogeneity, its focus on internal audit, its assessment of management quality, its detailed analysis of audit practices, its identification of gaps and needs, and its potential contribution to decision making. [ABSTRACT FROM AUTHOR]

This review is related to literature that uses a multi-method approach to assess current information and knowledge gaps concerning proactive fraud audits, internal audits, and fraud prevention. Therefore, from that point, fraud prevention is necessary for firms' activities because enterprises offer info to many sides, so they need robust and protect financial reports. Accordingly, this paper takes comparative discussion by studying and assessing the opinions of fraud threat staffing investigators and practitioners. Through the research, criminal organizations, senior staff, and workers were uncovered weak internal audits, regulations, processes, and a deficient institutional structure. Selfishness on the side of the perpetrators, wicked professionals, recruitment and retention, inefficient independent audit responsibilities, and an economic climate that exalts riches regardless of how it is acquired are all facilitators to scam in financial institutions. As a consequence, the recommendation of this paper is the researchers ought to avoid mistakes of the past by depending on internal audit alone and, most significantly; the assumption of an explicit link between the two variables is evidence of these flaws. This essential research domain would hugely aid in adopting a more deliberate task framework that finds the start-causing link [ABSTRACT FROM AUTHOR]

The objective of the article is the study of directions for improving the internal audit of some stocks of current assets according to the degree of functionality with a brief statement of the form of their manifestation, for the improvement of the procedural framework and practice in this field. The study in question, carried out mainly through the monographic method and other components inalienable to the dialectical method of knowledge, is based on the authors' own research, as well as theoretical concepts in this field on different dimensions described in the specialized publications of local and foreign scholars, the principles basic and the provisions of professional standards in the field. The results of the empirical study of the current state of the accounting of the distinct patrimonial elements allowed the group of authors to formulate some directions for improving the internal audit of the stocks of current assets according to the degree of functionality with a succinct statement of the form of their manifestation, cur would be: the argumentation of the methods stock assessment and the application of sampling methods in the audit, the improvement of the documentary verification methods of the movement of goods and materials, the organization of the inventory during the audit and the standardization of the audit checks. [ABSTRACT FROM AUTHOR]

This study offers an analysis and comparison of search results from Google concerning the topic of Artificial Intelligence (AI) in two geographically and politically different contexts: the United States and Italy. As new AI systems, tools, and solutions are developed and implemented in each sector of human life on a global scale, certain imaginaries of AI are emerging. These imaginaries constitute the ground for the public understanding, support, and disapproval of certain AI technologies and regulations. As citizens turn into users, Google remains the dominant gatekeeper of information, thus becoming an influential actor in sharping AI imaginaries. The following analysis is a response to this criticism of Google’s search results, considering Google as an essential producer and certifier of AI imaginaries for general public. The comparison of search queries conducted in this analysis shows that the sources which Google presents in its search results add to different types of AI imaginaries, consequently influencing public opinion in different, often asymmetrical, ways. [ABSTRACT FROM AUTHOR]

This study aims to gain a comprehensive understanding of the differences between classic IT and AI artefacts. To achieve this objective, the study employs a grounded theory literature review approach and analyses 81 papers related to the application of classic IT and AI artefacts in the auditing industry. Drawing on the Technology Affordances and Constraints Theory, we examine the actions that can be potentially enabled or restricted by using classic IT and AI artefacts. This analysis allows us to conceptualise and compare the affordances and constraints associated with these two types of artefacts. The study addresses the need for more research on AI from both social and technical perspectives. Our findings may facilitate practitioners in improving their business processes and promoting effective collaboration between humans and AI. [ABSTRACT FROM AUTHOR]

Outlier detection is widely used for identification of unusual suspicious patterns in health care fraud detection. However, the impact of adversarial perturbations on outliers and the related decisions are not well studied. In the health care fraud detection domain, standard practice does not consider health care billings being subject to intentional data manipulations. This paper presents a decision theoretic approach for outlier detection in adversarial environments. Proposed adversarial risk analysis-based framework allows incomplete information and adversarial perturbations on the data inputs. While the work with actual health care fraud data is ongoing, the proposed novel adversarial outlier detection method has the potential to support health care fraud audit decision support systems. [ABSTRACT FROM AUTHOR]

Clinical prediction models are increasingly used across healthcare to support clinical decision making. Existing methods and models are time-invariant and thus ignore the changes in populations and healthcare practice that occur over time. We aimed to compare the performance of time-invariant with time-variant models in UK National Adult Cardiac Surgery Audit data from Manchester University NHS Foundation Trust between 2009 and 2019. Data from 2009-2011 were used for initial model fitting, and data from 2012-2019 for validation and updating. We fitted four models to the data: a time-invariant logistic regression model (not updated), a logistic model which was updated every year and validated it in each subsequent year, a logistic regression model where the intercept is a function of calendar time (not updated), and a continually updating Bayesian logistic model which was updated with each new observation and continuously validated. We report predictive performance over the complete validation cohort and for each year in the validation data. Over the complete validation data, the Bayesian model had the best predictive performance. [ABSTRACT FROM AUTHOR]

This study aimed to analyze early revisits (within 48 hours of discharge) in an Emergency Department. Among the 178,295 visits, 11,686 were revisits, resulting in a rate of 6.55% (95%CI 6.43-6.67). A total of 1,410 revisits required hospitalization, and 252 were due to preventable errors (17.87%). These errors were mainly related to an inadequate therapeutic plan at discharge (47.22%), an incomplete diagnostic process (29.37%), and misdiagnoses (13.10%). These findings represent a technology-enabled clinical audit tool. Electronic Healthcare Records have the potential to: provide quality metrics of hospital performance, help to keep revisit rates updated (assessment through a real-time dashboard), and improve clinical management (by transparency initiatives about errors, and a supportive learning environment regarding lessons learned). [ABSTRACT FROM AUTHOR]

Applied research and development (R&D) organisations strive to develop technological solutions that translate results from research and science into state-of-the-art products and services. As advanced technological capability is essential to their competitiveness, they need to be able to analyse and evaluate their technological capabilities. Hence, a tool or method is required that objectively and practically assesses the technological capability of Research and Technology Organisations (RTOs) while meeting their unique requirements. The technology audit enables the assessment of the technological capability and thus the technological maturity of an RTO. It focuses on the analysis of the research activities in the R&D service areas of the RTO. This allows for a comprehensive understanding of the technologies used, the research competencies, the technologies developed, and the established technology partnerships of the RTO. In this context of the development of a suitable technology audit methodology, this paper aims to describe the process of validation of assessment items for evaluating the technological maturity of applied R&D organisations. After a brief overview of the technology audit method and the assessment dimensions and items, the focus is placed on the process of its validation. An expert survey using a questionnaire was created and used to evaluate the relevance of the 11 assessment items for the technology audit instrument in the three dimensions of Technology Base, Products & Services and Cooperation, as well as the respective aspects within each assessment item. This evaluation is intended to validate the selection of the items and to specify their respective importance to ultimately optimise the process of auditing applied R&D organisations. [ABSTRACT FROM AUTHOR]

Copyright of CISTI (Iberian Conference on Information Systems & Technologies / Conferência Ibérica de Sistemas e Tecnologias de Informação) Proceedings is the property of Conferencia Iberica de Sistemas Tecnologia de Informacao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of CISTI (Iberian Conference on Information Systems & Technologies / Conferência Ibérica de Sistemas e Tecnologias de Informação) Proceedings is the property of Conferencia Iberica de Sistemas Tecnologia de Informacao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In order to be successful in a rapidly changing eco system, companies must respond with a continuous development of innovations. This means that companies need so-called dynamic capabilities to recognize chances and risks, seize opportunities and transform their business models. Dynamic capabilities are vital for companies to adapt, i.e. to transform their business models in accordance with ongoing trends and disruptive incidents. This paper uses dynamic capability approaches and change management theory to set up a framework for auditing the transformability of companies. First, dynamic and change capabilities are defined. This is followed by the determination of an indicator system to make the adaptability of companies objectively and holistically assessable. With the help of the framework, audits can be carried out to derive recommendations to strengthen and further develop dynamic and change capabilities of companies - in order to make them more efficiently and effectively responsive to external and internal changes. [ABSTRACT FROM AUTHOR]

Organizational intentions may be focused on enhancing productivity and managing digital age business risks through the adoption sof employee monitoring technology, it may, however, be perceived as an unnecessary intrusion of the privacy space of employees at the workplace which may develop a reaction towards non-adoption and / or intentional resistance towards such automation. Auditing employee intentions before the initiation of any change in the technology space in the organization is a vital strategy for any sort of change management. In this context, current study surveys the public sector employees in the economy of Brunei Darussalam. The study has three research objectives which may be described as the organizational dimensions of the application of monitoring technology at the organization regarding having privacy policies and training opportunities for employees, to understand the intentions of employees for using monitoring technology. A survey of public sector employees has been conducted in Brunei's economy using paper based questionnaires as well as using Google forms which has generated 149 responses ready for analysis using Cronbach's Alpha, Correlation, and Linear Regression methods. The study has found that employees are not very enthusiastic to use employee-monitoring technology for the sake of increasing organizational productivity or profitability. However, as the technology can decrease the unnecessary harassment at the workplace, therefore, this variable has reflected their intention to adopt to even employee-monitoring technology if implemented at the workplace. [ABSTRACT FROM AUTHOR]

Going concern audit opinion is an audit opinion given by the auditor to a company whose business continuity is in uncertainty, caused by unsuitable conditions or the presence of several factors. This study aims to examine the effect of Debt Default, Activity Ratio, and Bankruptcy Prediction on Going Concern Audit Opinion. The population used in this study are Retail Trading Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020. The sample selection method is done by purposive sampling. Only 16 companies met the criteria. The hypothesis in this study was tested using the F test and T test. The data analysis technique used in this study was logistic regression processed by using IBM SPSS version 26. From the results of the logistic regression test, the f test results obtained a significance of 0.000 or <0.05. This means that Debt Default, Activity Ratio, and Bankruptcy Predictions on Going Concern Audit Opinions on Retail Trading Companies Listed on the Indonesia Stock Exchange (IDX) in 2016-2020 have a significant simultaneous effect. Partial testing shows the results of debt default and activity ratio have no effect on going concern audit opinion, while bankruptcy prediction has a negative effect on going concern audit opinion. [ABSTRACT FROM AUTHOR]

This article investigated the impact of e-audit on the performance of public organizations in Oman as well as the relationships between e-audit and performance. This paper also looked at computer activities, e-audit, its advantages, related research, and how well it works to improve organizational performance. Additionally, this study used questionnaires and surveys to collect data before studying and analyzing the results. To explore the relationship between independent variables (E-Audit) and dependent factors (Performance) in research that was planned and evaluated using software that was analyzed as part of a theoretical framework, structural modelling was used. To examine the suppositional correlations, these results were analyzed using several data paths using SPSS and the Smart-PLS technique. The results also showed a substantial and favorable relationship between E-Audit performance and that of Oman's public organizations. [ABSTRACT FROM AUTHOR]

The trend of women choosing a profession in the accounting field is increasing. Based on data from the American Institute of Certified Public Accountants (AICPA) it turns out that 50 percent of accounting graduates are women. The increase affects the development of the number of women who pursue the accounting profession. In 1996 it was recorded that 25 percent of public accountant certificate holders in America were women. Audit quality is needed so that auditing standards become audit guidelines. The phenomenon in the world of auditor practice is still showing various reductions in audit quality (reduced audit quality). There are 2 gender models, (1) equality and complementary contribution models, (2) Sex Role Stereotypes and Managerial Stereotypes. The first model assumes that there are no differences between men and women as professionals in management and that of women, thereby describing equal access. The second model between men and women have different abilities so that they need differences in managing and different in assessing, recording, and combining to produce a synergy. The purpose of this study was to examine the effect of gender and social interaction on perceptions of fraud among government auditors. Questionnaires were used for data collection. The research sample is auditors at the Inspectorate of South Kalimantan Province. A sample of 100 auditor respondents was used to prove the hypothesis. The results of the study state that auditor gender diversity has a significant effect on the perception of fraud, where female auditors have a higher perception of fraud. This means that female auditors have higher ethical behavior so that there is a tendency for female auditors to have higher perceptions of fraud. Social interaction also has a positive and significant effect on the perception of fraud. This means that the auditor in good association, in a religious environment will have a positive ethical view so that he will view fraud as something wrong and illegal. [ABSTRACT FROM AUTHOR]

Audit Quality is an auditor's tendency to detect and disclose an error or fraud that occurs in a client's accounting system. This study aims to determine the effect of publication age, audit fee, and committee meeting on audit quality both simultaneously and partially. The population in this study were all companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange (IDX) from 2015-2019 totaling 76 companies. The sampling technique used purposive sampling with predetermined criteria obtained from 31 companies with a total sample of 155 data. This study uses logistic regression analysis using SPSS version 25. This study's results indicate that simultaneously publication age, audit fee, and committee meeting affect audit quality. Partially, publication age has a significant positive effect on audit quality. Meanwhile, the audit fee has no effect on audit quality. Committee meeting also has no effect on audit quality. Furthermore researchers can use other independent variables that have not been included in this study. In addition, further researchers are expected to conduct research with a different object. This is intended so that research can provide new insights and a broad picture of what factors affect audit quality. [ABSTRACT FROM AUTHOR]

Going concern audit opinion is an opinion expressed by the auditor regarding the uncertainty of the company's viability caused by several factors. The purpose of the going concern audit opinion is to provide a good early warning for business entities to immediately improve their business continuity. The auditor is responsible for evaluating, analyzing whether the company or business entity has substantial doubts about the company's condition regarding the company's ability to continue as a going concern. The purpose of this study is to determine the effect of audit quality, opinion shopping, financial condition, and debt default, either simultaneously or partially affecting going concern audit opinion. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the food and beverage sub-sector in 2016-2020. The number of samples of the food and beverage sub-sector in 2016-2020 are 14 companies with a total sample data of 70 companies analyzed in this study. In this study, hypothesis testing was carried out using descriptive analysis and logistic regression. The study results show that audit quality, opinion shopping, financial condition, and debt default have a simultaneous influence on going-concern audit opinion. In the partial test, the financial condition partially has a positive influence on going concern audit opinion. Meanwhile, audit quality, opinion shopping, and debt default have no influence on going concern audit opinion. It is hoped that this study can be used by investors as a reference for considerations regarding investment decisions to pay more attention to the company's financial condition. This study is expected to be a guide, information, and insight for companies and individuals in developing financial statements so that they do not provide financial reports that are lacking and are in accordance with applicable accounting standards. [ABSTRACT FROM AUTHOR]

Audit quality is an auditor's tendency to detect and disclose an error or fraud that occurs in a client's accounting system. This study aims to determine the effect of audit tenure, audit fees, and client importance on audit quality both simultaneously and partially. The population in this study were all companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange (IDX) in 2015-2020 totaling 81 companies. The sampling technique used purposive sampling with predetermined criteria obtained from 20 companies with a total sample of 120 data. This study uses logistic regression analysis using SPSS version 25. The results of this study indicate that simultaneously audit tenure, audit fees, and client importance affect audit quality. Meanwhile, partially the audit tenure has no effect on audit quality. This is because the length or short tenure of a public accounting firm with a client does not always affect the attitude of the auditor's independence so that it cannot reduce audit quality. Audit fees have a significant positive effect on audit quality. This is because the greater the fee given to the auditor, the more motivated the auditor will be to improve his performance on duty, so that the resulting audit quality is high. while client importance has a significant negative effect on audit quality. This is because of the possibility of economic dependence that makes the auditor not objective and independent in doing his job. Further researchers can use other independent variables that have not been included in this study. In addition, further researchers are expected to conduct research with different objects. This is intended so that research can provide new insights and a broad picture of what factors affect audit quality. And it is expected that companies that have gone public will prefer to engage with large public accounting firms, namely the big four public accounting firms because they can produce better audit quality than non-big four public accounting firms. Good audit quality can develop the company's ability in its business, so that the financial statements presented can be trusted by investors. [ABSTRACT FROM AUTHOR]

In maintaining auditor independence, the regulation on auditor switching is set if after five consecutive years of auditing a company it must perform auditor switching. Auditor switching can be an indication of problems in a company or signify the presence of auditors that have low performance. This study aims to determine the effect of company growth, management change, audit report lag, and financial distress simultaneously and partially on auditor switching in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is the infrastructure, utilities, and transportation sectors listed on the Indonesian Stock Exchange 2016-2020 period. The sample in this study was 155 sample data consisting of 31 companies for 5 years. The method used is logistic regression and descriptive statistics with SPSS 26 software. The results of this study indicate that company growth, management change, audit report lag, and financial distress simultaneously affect auditor switching. Partially, management change has a positive effect on auditor switching, while company growth, audit report lag, and financial distress have no effect on auditor switching. This research is expected to be an insight for investors who do not want to invest in companies do auditor switching voluntarily then look for companies that do not often do management change. [ABSTRACT FROM AUTHOR]

The main purpose of this paper is to study the critical success factors (CSFs) of the blockchain technology adoption in Accounting and bookkeeping which might be literally a first attempt and also propose a conceptual framework of an accounting model adopting the Blockchain technology, which will be promoting the combination of these two areas in the future. Acritical literature review of the blockchain technology, accounting, and blockchain based accounting was conducted to identify the most relevant factors of Blockchain adoption, followed by the model formulation with the help of interpretive structural modelling (ISM) consisting of CSFs and relationships between those based on experts' views. In the study we have attempted to develop a contractual relationship among Trust, Resistance to Change, Scalability, Energy Consumption, Use of External Network, Perceived Cost, Data Immutability, Government Policy, Facilitating Conditions and Behavioural Intention to Adopt; with view of blockchain implementation in accounting. This study supports previous conceptual work on Blockchain Technology and accounting could serve as a starting point to assist in decisionmaking. [ABSTRACT FROM AUTHOR]

Public companies listed in Indonesia Stock Exchange must to issue their audited annual report to the public in a timely manner. Although the regulation regarding the limits for the issuance of audited annual report have been firmly established, there are still companies which experience delay in issuing their audited annual report. This delay is known as audit delay which calculated from the end of a company's financial year until the audited annual report publication date. The aim of this study is to analyze the influence of audit committee financial expertise, audit committee gender, institutional ownership, and audit effort on audit delay in LQ45 index companies for 2016-2020 period. The research method in this study is quantitative method with data collection techniques are performed through documentation and literature study. The sample selected through non probability sampling technique with purposive sampling method which produces 118 samples. The data analysis methods in this study are descriptive statistics, classical assumptions tests, and panel data regression analysis performed by EViews 12. According to the data analysis, all of the independent variables simultaneously influence the audit delay. Partially, institutional ownership has a positive influence on audit delay. Meanwhile, the audit committee financial expertise, audit committee gender, and audit effort has no influence on audit delay. This study can be an additional source for investors in knowing the condition of a company by considering the number of its institutional ownership. Companies are expected to consider and more selective of institutional investors who have opportunistic tendencies. [ABSTRACT FROM AUTHOR]

The purpose of this research is to analyze the effect of change of management, financial distress, Public Accounting Firm Size, percentage of ROA change, Client size, going concern audit opinion and audit tenure on voluntary auditor switching. This research uses the logistic regression method, which uses secondary data from manufacturing companies with observation years from 2012 to 2016. The result of the research indicates that client size and audit tenure influence voluntary auditor switching. While the change of management, financial distress, Public Accounting Firm Size, percentage of ROA change, and going concern audit opinion do not affect voluntary auditor switching. (RTP). [ABSTRACT FROM AUTHOR]

Vendor Management (or Supplier Management) is a critical activity in which buyers, purchasing staff, or procurement officers are in-charge to execute. It is done to keep the suppliers engaged with the needs of the business and for the suppliers to be aligned with its goals. Also, vendor management is purposed to maintain a good business relationship with the suppliers which is beneficial to both the business and suppliers. Company OPQ is a chemical manufacturing company in the Philippines that serves various market industries (food, biodiesel, homecare, personal care, crop science, building & construction, etc.) thus, given these large industries being supported and to continue supporting them, the company's supply base must be taken care of. Hence, Vendor Management System (VMS) is one of the programs that administer the supply concerns of the company by managing the suppliers and all concerns associated with them. Currently, the VMS of Company OPQ is comprised of 2 programs: Supplier Audit and Supplier Assessment. The study intends to assess these programs, identify areas of improvement, and create proposed revisions using a method inspired by the Systematic Literature Review (SLR). This is done by extracting data from the company's VMS records and procedures and interviews with the internal and external stakeholders who are directly involved in the VMS programs. The proposed revisions for the VMS programs are believed to fortify the audit coverage questions and more comprehensively assess the supplier's performance. Through this, the maximum potential of the supplier might be unlocked. [ABSTRACT FROM AUTHOR]

Copyright of International Conference on Applied Business & Management is the property of ISAG: European Business School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: As earnings manipulation and external auditing are a relevant and current topic, given the recent worldwide financial scandals and their inferences in the disclosed results of companies and in the quality of their financial reports, the objective of this study is to understand how and why multinationals can exert influence in the manipulation of results of their subsidiaries based in host countries with an organizational culture different from that of the home country. Methodology: In order to respond to this objective, a qualitative methodology was adopted, specifically the case study, which provides greater involvement of researchers in action research. Empirical evidence was obtained from a subsidiary besieged in Portugal and owned by an Asian multinational. Additionally, the subsidiary studied produces a strategic product for Asia, among other countries, so its acquisition by a foreign group was essential to face its shortage in the shareholder's country of origin. Results: The results obtained and discussed in the light of the literature show that the results presented by the subsidiary were manipulated between 2008 and 2016 by exponential pressure from shareholders, in which the external audit and corporate governance did not work as a reducing factor of this manipulation, which is a practice common in this multinational, whose financial reporting may contain material errors. Finally, the conclusions, limitations and future research agenda are drawn up [ABSTRACT FROM AUTHOR]

The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity and Professional Commitment on Reduced Audit Quality in Tangerang and South Tangerang. This research used primary data, and the amount of sample is 81 respondents. The sampling technique used simple random sampling. The data analysis technique used multiple linear regression analysis. The result showed that time budget pressure positively affects reduced audit quality. In comparison, task complexity and professional commitment do not affect reduced audit quality. This research only explains 10,1% of factors influencing reduced audit quality, while the remaining 89,9% is explained by other variables not included in this research model. [ABSTRACT FROM AUTHOR]

Ethical considerations regarding the application of AI-enabled technology have also transposed to the accountancy profession, challenging the ethical principles of professional accountants. Ethical behaviour is a keystone of the accountancy profession and needs special consideration in the digital age. The main goal of this paper is to provide an overview of the current state of knowledge by investigating professional accountants' ethical issues and concerns regarding the use of Artificial intelligence technology in accounting practice. The objective of this paper is to analyse recently published research on ethical implications that arise from the adoption of Artificial intelligence (AI) technology in accounting practice and analyse viewpoints from academics and practitioners. The paper also highlights areas that have been identified to be addressed in future research. This paper synthesizes the findings of the recent research about the ethical considerations of the usage of AI technology in the accounting practice which is still underexplored. The paper also covers broad scope by identifying issues emphasized in practitioners’ literature as well as in the recent academic research to gain a more comprehensive insight into the subject matter. A systematic literature review was conducted of open access articles and proceedings papers, indexed in Scopus as well as reports, and discussion papers from globally recognized professional accounting bodies. Challenges for the ethical principle of objectivity, followed by the principle of professional competence and due care have been most articulated in the analysed literature, both by academics and professional accounting bodies. Future research regarding ethical considerations and AI technology should focus on the future role of professional accountants and the accountability regarding exercising professional judgment as well as requirements for altering professional accountants' skills to uphold professional competence and due care principle. [ABSTRACT FROM AUTHOR]

This article is proposed "to automate the cloud device. This scheme is expanded in Asp.net for front end, the MSSQL Server will be the back end and Windows XP is the platform. Computers nowadays became essential devices. These are rapidly changing the way in which work is done by their speed, accuracy and diligence. Almost all good businesses practices have embraced computers for increasing the productivity and efficiency, which ultimately results in profits. Cloud environment is the extended dreamed visualization of cloud environment like efficacy, wherever consumers can inaccessible store their information into the cloud therefore as to benefit from the on-demand elevated excellence applications and examines from a shared group of configurable environment resources. By information outsourcing, consumers can be alleviated from the trouble of local information storage and preservation. Therefore, enabling open audit facility for cloud information storage safety is of dangerous significance so that consumers can alternative to an peripheral audit gathering to verify the reliability of outsourced information when required. To securely commence an successful Third Party Auditor (TPA), the subsequent two primary requirements have to be met:Third Party Auditor must be capable to professionally audit the cloud information storage without demanding the local duplicate of information.Introduce no extra on-line trouble to the cloud consumer. [ABSTRACT FROM AUTHOR]

Copyright of Proceedings of the International Workshop Accounting & Taxation (IWAT2021) is the property of ISAG: European Business School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The stability of the corporate sector substantially depends on the quality of assurance provided by independent auditors that annual financial statements of a company had been prepared in accordance with prescribed criteria, such as the International Accounting Standards and the International Financial Reporting Standards. One of the main specificities of external auditing is its mandatory nature -- certain groups of companies, regarding their size and importance for the national economy, are required by accounting legislation to subject their annual financial statements to external control carried out by independent privately owned audit companies. Because demand for these services is largely predefined, the performance of audit companies is determined by their skills in fulfilling the needs of audit clients in comparison to other companies in the same activity. The purpose of this paper was to elaborate on the essential categories of indicators utilised for analysing financial performance and to conduct a financial analysis of audit companies using mentioned indicators over the five-year period from 2016 to 2020. The complete population of companies entrusted with performing external financial statement audits in the Republic of Croatia, which submitted their annual financial statements, was taken into consideration. Financial data was obtained from balance sheets and income statements available at the Register of Annual Financial Statements maintained by the Croatian Financial Agency. [ABSTRACT FROM AUTHOR]

The most important commonality of audit markets worldwide is supremacy of the four global market leaders known as the Big Four -- Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers. Situation regarding the audit services market in the Republic of Croatia does not deviate from the global trends and aforementioned companies have founded domestic limited liability companies that form a part of their enormous international audit networks and, thus, have considerable competitive advantage due to a resource disparity in comparison with other companies operating in this market. As in most other activities, increased competition should be desirable from the aspect of maintaining and enhancing auditor's independence and avoidance of potential conflicts of interests. Therefore, the aim of this paper implied providing an overview of different market concentration measures and variables used for their calculation, as well as analysing the values of various measures indicating the level of market concentration to determine how competitive the Croatian audit market in the period from 2016 to 2020 was. Besides analysing the dynamics of concentration in the audit market in Croatia, the authors determine whether there is a leader in the market and its potential impact on market structure. The data required for calculation of market concentration ratios was gathered from financial statements of all audit companies in the Republic of Croatia which have been submitted in an observed business year. The findings reveal that Croatian audit market is characterised with low levels of concentration as found with majority of concentration ratios used and no dominant firm is present. [ABSTRACT FROM AUTHOR]