scholarly journals Research on XBRL Continuous Internal Audit under the Big Data

2021 ◽  
Vol 2050 (1) ◽  
pp. 012016
Author(s):  
Yong Wen
Keyword(s):  
Big Data ◽  
Relevant Literature ◽  
Digital Technologies ◽  
Internal Audit ◽  
Internal Auditing ◽  
Audit Process ◽  
New Models ◽  
Important Means ◽  
The Impact ◽  
Big Data Technology

Abstract The development of digital industrialization has promoted the continuous emergence of new industries, new formats and new models, and has also promoted the transformation of the traditional internal audit model to digital and intelligent. Big data, cloud computing, XBRL, artificial intelligence and other digital technologies are important means to achieve full audit coverage, big data audit has become a hot topic in the current audit field, relevant literature mainly focuses on the impact of big data on traditional audit concepts and audit methods, the impact and risks of big data technology on informatization audits, and how the auditing community responds. However, the research on the integration of big data technology and XBRL technology into continuous internal auditing is relatively rare. Based on the introduction of three XBRL continuous internal audit models, this article analyzes the continuous internal audit process of the XBRL information system, and discusses the application of big data technology in XBRL continuous internal audit.

scholarly journals Impact of Applying Governance Standards in Evaluating the Quality of Internal Audit in Yemeni Private Universities

2021 ◽  
Vol 13 (46) ◽  
pp. 81-103
Author(s):  
Ahmed Ali Qassem Mohssen
Keyword(s):  
Audit Quality ◽  
Private Universities ◽  
Relative Weight ◽  
Internal Audit ◽  
Slight Variation ◽  
Internal Auditing ◽  
Audit Process ◽  
Transparency And Disclosure ◽  
The Impact

The study aimed to measure the impact of applying governance standards in evaluating the quality of internal audit in Yemeni private universities. To achieve this, the researcher followed the descriptive and analytical approach and employed a questionnaire to collect data from a sample that included (68) participants. After conducting relative analysis, governance was at an average level of (64.9%). There was also a slight variation in the level of implementation, as the dimension of transparency and disclosure was the most frequent dimension, followed by accountability and independence. Further, there was a medium level of adherence to internal auditing standards at a relative weight (65%). The level of commitment to the audit dimensions was as follows: managing the internal audit activities (67%), communicating the results (66%), assessing the risk and control management (64%), and planning and implementing the audit process (62%). and The study also found that the combined governance standards (transparency and disclosure, accountability, independence) increase the quality of the internal audit in Yemeni private universities and the highest dimensions of governance standards affecting the quality of internal auditing are the dimension of independence (80.3%), accountability (71.7%), and disclosure and transparency (63.7%). In light of this, the study recommended adopting governance standards as an integrated approach to achieve quality performance in private Yemeni universities; spreading the culture of governance in private universities among their leaders and staff by holding training courses, seminars, and conferences in order to be accepted and absorbed. In addition, governance should be included in some related academic courses in the disciplines of administrative and accounting sciences. Keywords: governance standards, internal audit quality assessment, private Yemeni universities.

scholarly journals Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer: دور نظم المعلومات المحاسبية الإلكترونية في تحسين جودة المراجعة الداخلية باستخدام الحاسب الآلي (دراسة حالة شركة ليدر تكنولوجي)

2019 ◽  
Vol 3 (13) ◽  
Author(s):  
Rania Noureldin Osman, Mohamed Al-Moutaz Al-Mougtaba
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Internal Audit ◽  
Accounting System ◽  
Internal Auditing ◽  
Audit Process ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

This research addressed Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer. So the main problematic of this research is keen to raise the following questions did the relationship between the application of the electronic accounting system and the quality of the performance of the internal audit process? Does the use of the computer in the internal audit process affect the quality of the accounting information? The aim of the research is to identify the electronic accounting information systems, to know the impact of the electronic accounting information systems, on the internal audit, and to devaluate the extent of the use of references. To achieve the objective of the study was the use of the curriculum. On the formulation of hypotheses scientific research and use the tow researchers the questionnaire as tool to collect data. Which reflect the views sample analysis research which was cruising through the use of the program SPSS. The researcher to prove the validity of hypotheses linking variables. Electronic Accounting Information Systems impact is positive and on the Development Quality of the Internal Auditing.    

Evolution of e-participation in Greek local government

2021 ◽  
pp. 1-15
Author(s):  
Constantina Costopoulou ◽  
Maria Ntaliani ◽  
Filotheos Ntalianis
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Local Government ◽  
Local Governments ◽  
Local Community ◽  
New Technologies ◽  
Mobile Apps ◽  
Digital Technologies ◽  
Decision Making Processes ◽  
The Impact

Local governments are increasingly developing electronic participation initiatives, expecting citizen involvement in local community affairs. Our objective was to assess e-participation and the extent of its change in local government in Greece. Using content analysis for 325 Greek municipal websites, we assessed e-participation status in 2017 and 2018 and examined the impact of change between these years. The assessment regards two consecutive years since the adoption of digital technologies by municipalities has been rapid. The main findings show that Greek local governments have made significant small- to medium-scale changes, in order to engage citizens and local societies electronically. We conclude that the integration of advanced digital technologies in municipalities remains underdeveloped. We propose that Greek municipalities need to consider incorporating new technologies, such as mobile apps, social media and big data, as well as e-decision making processes, in order to eliminate those obstacles that hinder citizen engagement in local government. Moreover, the COVID-19 outbreak has highlighted the need for enhancing e-participation and policymakers’ coordination through advanced digital technologies.

scholarly journals The impact of internal audit in the activation of risk management under the governance of banks

2019 ◽  
Vol 5 (4) ◽  
pp. 7
Author(s):  
Afsar Ali Alimoradi ◽  
Chya Kareem Ahmad
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Secondary Data ◽  
Internal Auditing ◽  
Audit Risk ◽  
Internal Auditor ◽  
Risk Management Process ◽  
Statistical Program ◽  
Bank Governance ◽  
The Impact

The research aims to measure and evaluate the impact of internal audit on the efficiency of risk management under the principles of the bank governance in a sample of banks. Thus, internal audit is an important function of controlling financial and administrative performance. It has the impact of evaluating and measuring the efficiency of the use of available resources and strengthening the so-called governance as well as contributing to the assessment and management of risks, which enhances the opportunities of economic units and banks in the optimal use of resources.Internal Audit assists senior management and the board in the process of  theidentifying, assessing and responding to risks, by providing various assurance and advisory services during the implementation of the risk management process. In order to achieve the objectives of the study and test its hypotheses, the study was based on primary and secondary data and the questionnaire was designed and the researchers used the Statistical Program (SPSS) to analyze the data. It was concluded during the research that there is a clear impact of the internal audit profession on the risk management by improving its effectiveness and efficiency under the principles of bank governance shows through the internal audit has a prominent position in banks and because it is linked to the highest levels of management as an independent control and advisory tool. The researchers present a set  of recommendations, the most important of which is the need to provide adequate financial and human resources for internal auditing in banks. The study also recommended to strengthen the components of the independence of the internal auditor in order to be able to perform his duties to the fullest. Key words :  Internal Audit , Risk Management , Banking Governance, Internal Auditor.

scholarly journals Interactive Marketing E-Commerce Recommendation System Driven by Big Data Technology

2021 ◽  
Vol 2021 ◽  
pp. 1-11
Author(s):  
Yi Fu ◽  
Min Yang ◽  
Di Han
Keyword(s):  
Big Data ◽  
Recommendation System ◽  
Reference Model ◽  
Relevant Literature ◽  
Force Model ◽  
Interactive Marketing ◽  
Marketing Innovation ◽  
Interactive Relationship ◽  
The Media ◽  
Big Data Technology

This study combs through relevant literature, adopts a combination of typical sampling and random sampling, collects three big data technology-driven interactive marketing e-commerce companies in a specific period of Sina Weibo sample data for research, obtains historical information and data, and constructs a model. Through relevant analysis to eliminate invalid variables, we creatively selected three variables of Internet hot words, activities, and microtopics as independent variables and used marketing effects as dependent variables to carry out empirical analysis and study the marketing innovation of three representative companies based on big data technology. We discussed the use of self-media in interactive marketing e-commerce and the situation of marketing innovation based on self-media, focusing on the interactive relationship between marketing innovation and Internet word-of-mouth (brand image). Through research, we have derived the three-force model, which is the biggest result of this research, and provided a reference model for interactive marketing e-commerce companies to carry out follow-up marketing innovation based on the media. Limited to the level of research and ability, there are some deficiencies in the research, such as barrage marketing, big data marketing, and emotional computing, that have not been analyzed in depth. This article fully considers the dependence of small and medium e-commerce companies on e-commerce platforms in the era of big data and conducted detailed market research on their precision marketing strategies in the era of big data. This will be a new field that does not come from media marketing. This article intends to summarize a series of experiences and laws from special to general, from individuality to generality, so as to give full play to the role of personalized marketing in increasing website traffic and order conversion, in order to personalize the use of data by other e-commerce companies with marketing provides some valuable experiences and methods for reference.

scholarly journals An AI-Based Automated Continuous Compliance Awareness Framework (CoCAF) for Procurement Auditing

2020 ◽  
Vol 4 (3) ◽  
pp. 23
Author(s):  
Ke Wang ◽  
Michael Zipperle ◽  
Marius Becherer ◽  
Florian Gottwalt ◽  
Yu Zhang
Keyword(s):  
Large Scale ◽  
High Efficiency ◽  
Real Life ◽  
Internal Audit ◽  
Rating System ◽  
Internal Auditing ◽  
Audit Process ◽  
Data Set ◽  
Compliance Level ◽  
Potential Risks

Compliance management for procurement internal auditing has been a major challenge for public sectors due to its tedious period of manual audit history and large-scale paper-based repositories. Many practical issues and potential risks arise during the manual audit process, including a low level of efficiency, accuracy, accountability, high expense and its laborious and time consuming nature. To alleviate these problems, this paper proposes a continuous compliance awareness framework (CoCAF). It is defined as an AI-based automated approach to conduct procurement compliance auditing. CoCAF is used to automatically and timely audit an organisation’s purchases by intelligently understanding compliance policies and extracting the required information from purchasing evidence using text extraction technologies, automatic processing methods and a report rating system. Based on the auditing results, the CoCAF can provide a continuously updated report demonstrating the compliance level of the procurement with statistics and diagrams. The CoCAF is evaluated on a real-life procurement data set, and results show that it can process 500 purchasing pieces of evidence within five minutes and provide 95.6% auditing accuracy, demonstrating its high efficiency, quality and assurance level in procurement internal audit.

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