The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Accounting Information Systems (AIS [4]. In this context, risk and AIS control approach is central to both financial and IT audit processes and IT governance processes within the organization. In this study, researching financial and IT audit process relations, and using the concepts of risk and control, we developed and applied an integrated approach model of risk, control and auditing of AIS. The purpose of this model is the integration approach of risk, control and AIS audit in the IT audit processes and financial audit processes in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.
Urban development in recent decades has had a significant impact on climate change. Cities have implemented traffic monitoring systems to sustain the new building code in meeting the target for environmental indicators. Timisoara is the second city in Romania and manages over 60% of the development and pollution of Timis County. The analysis of large volumes of data provided by local sensors and databases requires big data analytics. In this research, for the first time, we simultaneously developed two parallel scenario-based decision-making support models to assess a CO2 sequestration index. The model is based on a tree inventory for traffic area and car flow using Roegenian processes with borders. The first scenario (dt1) analyzes the real O2-pollution car flows for process streets as receivers of pollution. The second scenario (dt2) analyzes O2-pollution flows for the same streets from the perspective of streets that garage the cars. We modeled the parallel integration of actual O2 production and pollution flows for 160 main streets that account for over 50% of the urban mileage of Timisoara city. The carbon sequestration indexes of the streets are in the range of 0.0000043–0.437 (dt1) and 0.0000092–11.78 (dt2). The results can be used to support local decision making regarding the environment CO2-O2 balances by optimizing the local fiscal policies. The research could be extended to secondary streets and separately for the pollution of heating-cooling devices for residential building areas.
Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and a well-established. The auditors obtain effective levels. Through ontologies obtain the audit calculated level. Because the audit report is qualitative structure of information and knowledge it is very hard to analyze and interpret by different groups of users (shareholders, managers or stakeholders). Developing ontology for audit reports validation will be a useful instrument for both auditors and report users. In this paper we propose an instrument for validation of audit reports contain a lot of keywords that calculates indicators, a lot of indicators for each key word there is an indicator, qualitative levels; interpreter who builds a table of indicators, levels of actual and calculated levels.
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