Assessment of Auditor’s Competencies and Professional Skills in the Digital Environment: Audit IT Risks

Auditor ◽  
2020 ◽  
Vol 6 (10) ◽  
pp. 11-16
Author(s):  
Nataliya Kazakova ◽  
N. Brovkina
Keyword(s):  
Information Technologies ◽  
Financial Statements ◽  
Digital Environment ◽  
Professional Skills ◽  
Second Stage ◽  
Audit Evidence

The article discusses topical issues of assessing the competencies and professional skills of an auditor in a digital environment at the second stage of the new qualification exam for auditors, which came into effect on March 31, 2020. Particular attention is paid to the topics of examination tasks related to obtaining audit evidence, communications during the audit, checking the data of accounting (financial) statements, as well as audit risks arising from the use of information technologies, as well as legislation in the field of CLP/FT.

Assessment of the Competencies and Professional Skills of an Auditor in the Digital Environment: the Most Signifi cant Aspects of the Use of Information Technology in Audit

Auditor ◽  
2020 ◽  
Vol 6 (8) ◽  
pp. 20-24
Author(s):  
Nataliya Kazakova ◽  
N. Brovkina
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
The Internet ◽  
Digital Environment ◽  
Professional Skills ◽  
Second Stage ◽  
Internet Environment ◽  
Methodological Approaches

Th e article discusses the methodological approaches to assessing the competencies and professional skills of an auditor in the digital environment, which are applied at the second stage of the new qualifi cation exam for auditors, which came into eff ect on March 31, 2020. In this regard, the most signifi cant aspects of the use of information technologies in audit are considered, in particular, the confidentiality of work in the Internet environment.

scholarly journals Training in Cybersecurity in Interaction with Parents in Kindergarten

2019 ◽  
pp. 246-253
Author(s):  
Svetlana Shabas
Keyword(s):  
Digital Literacy ◽  
Information Technologies ◽  
Preschool Education ◽  
Digital Technologies ◽  
Main Task ◽  
School Age ◽  
Digital Information ◽  
Digital Environment ◽  
Digital Competence ◽  
The Impact

In modern conditions of overall informatization, the majorities of children of older pre-school age actively use gadgets and have access to the Internet. However, just one-fourth of parents demonstrate concerns about digital security. That is why the issues associated with cybersecurity training in preschool education, legislative regulation in ensuring the security and development of children in a digital environment are relevant for present-day pre-school education. The study was based on the activities carried out by teachers and psychologists of the methodology association of the Leninsky district of Yekaterinburg. The methods used in the study involved observations, the analysis of information obtained through counseling and psychological checks, interviews, surveys of instructors and specialists dealing with parents in kindergarten. As a result, we revealed the problems with digital competence among all the participants of the process of upbringing and education and defined the impact of parents on the formation of digital literacy. Of special interest is a new position when the modern parent is given a “relief” from a child with the help of gadgets, which calls for family psychological support on pre-schoolers’ secure use of digital technologies. The main task of working with parents is to shape perceptions of the problems associated with free contacts of the child with information technologies and the necessity to control digital information received by the child.

TEACHER AND STUDENT IN THE AGE OF MEDIA CONVERGENCE

2020 ◽  
Vol 21 ◽  
pp. 27-39
Author(s):  
Marta Wrońska
Keyword(s):  
Digital Media ◽  
Information Technologies ◽  
School Education ◽  
Media Convergence ◽  
Digital Environment ◽  
Modern School ◽  
Teachers And Students ◽  
Modern Information ◽  
Education Needs ◽  
Contemporary School

The school’s task is to motivate and activate students to learn and work on themselves. Unfortunately, we still have too many teaching elements and unambitious tasks at school. That is why modern school education needs another transformation, which is forced by digital media, modern information technologies and related media convergence processes. A contemporary school should develop the passions and interests of its students. The digital environment cannot be underestimated, as it is an attractive non-school place for adolescents. In the article I present the theoretical outline of the concept of convergence and describe key forms of convergence. I conduct discourse in the area “Contemporary school versus media convergence” and present the results of my own research on the preparation of teachers and students to operate in the era of media convergence.

scholarly journals Audit Evidence Supporting Going Concern of a Company

2018 ◽  
Vol 82 (3) ◽  
pp. 78-82
Author(s):  
S. V. Selishchev
Keyword(s):  
Economic Performance ◽  
Financial Statements ◽  
International Standards ◽  
Foreseeable Future ◽  
Going Concern ◽  
Management Personnel ◽  
Reliable Assessment ◽  
Audit Evidence ◽  
Effective Assessment ◽  
A Company

The information base providing the audit evidence of going concern of a company is studied. The requirements on the quantity and quality of the audit evidence to be obtained by the audit of financial statements are determined. Particular attention is paid to the procedural provision for the assessment of the risk of company termination in the foreseeable future. In view of the current auditing practice, auditors demand the extension and adaptation of the going concern when preparing financial statements by management personnel, provisions and recommendations of the respective standard for solving problems related with the methodology for testing the validity of the abovementioned assumptions. The article’s objective is to study, systematize and implement provisions of International Standards on Auditing (ISA) and general theoretical organization and methodical approaches to obtaining audit evidence of the going concern of a company. According to ISA, the auditor’s purpose is to develop and fulfill the audit procedures in a manner allowing him to obtain the audit evidence that is sufficient and appropriate for formulating justified conclusions laying the ground for the auditor’s opinion. A literature review shows that the modern theoretical and methodological framework of audit does not offer methodological tools for the effective assessment of the economic performance of a company for purposes of defining the termination risks. A study of the issue of testing the validity of the application of the going concern when preparing financial statements shows that the auditors are required to be competent in indicative economic parameters and items of financial statements, reflecting, first and foremost, the economic capabilities and economic performance of a company.   The study of the application of the procedural provision recommended by ISA for identification and assessment of indicative performance parameters of a company is used to develop a combination of audit procedures and methods for evaluating the results of their implementation, which allows for the reliable assessment of the risk of the company’s termination in the foreseeable future.

scholarly journals Implementing innovative teaching methods in the digital environment

2021 ◽  
Vol 99 ◽  
pp. 01024
Author(s):  
Tatyana Glotova ◽  
Irina Kolchugina
Keyword(s):  
Teaching Methods ◽  
Information Technologies ◽  
Educational Process ◽  
Digital Learning ◽  
State University ◽  
Digital Environment ◽  
Innovative Teaching ◽  
Learning And Teaching ◽  
Digital Learning Environment ◽  
Modern Information

The article examines the issues of adopting the innovative teaching methods to effectively organise the educational process within blended and distance learning and teaching. The examples of curricula design using modern information technologies and elements (resources and activities) of the digital learning environment of Penza State University are given. The teaching methods and features of their employment are described. The authors highlight the need for further elaborating the issues of ongoing methodological support for teachers in the field of information and pedagogical technologies.

scholarly journals Environmental management and green brand for sustainable entrepreneurship

2021 ◽  
Vol 234 ◽  
pp. 00015 ◽  
Author(s):  
Luidmula Starchenko ◽  
Serhiy Lyeonov ◽  
Tetyana Vasylieva ◽  
Tetyana Pimonenko ◽  
Oleksii Lyulyov
Keyword(s):  
Environmental Management ◽  
Business Model ◽  
Brand Loyalty ◽  
Financial Statements ◽  
Global Market ◽  
Sustainable Business ◽  
Second Stage ◽  
Anova Model ◽  
Net Profit ◽  
Bibliometrics Analysis

The increasing competitiveness at the global market and reinforcing the ecological issues contribute the reorientation from the traditional to the sustainable business model. In this case, the business should develop the green brand of the company, which required the implementation of environmental management. The hypothesis of the paper is checking the linking between environmental management and green brand at the company. The results of bibliometrics analysis on the selected theme confirmed the increasing numbers of papers which focused on analysing the relationships between the efficiency of environmental management and green brand at the company. In the paper, the authors used the VosViewer with the purpose to visualise the main scientific patterns on the selected theme. At the second stage, the authors identified the relationships between green brand and environmental management at the company using the ANOVA model. The data for analysis was obtained from the questionaries among companies management (which promote as green companies) and companies' financial statements. The two indicators described the green brand: loyalty to the green brand (frequency of searching company's brand in Google); net profit. The findings proved that companies with effective environmental management had a higher net profit and loyalty to the green brand.

Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence

2000 ◽  
Vol 19 (1) ◽  
pp. 145-155 ◽  
Author(s):  
Peter R. Gillett ◽  
Rajendra P. Srivastava
Keyword(s):  
Sample Size ◽  
Risk Model ◽  
Financial Statements ◽  
Belief Function ◽  
Occurrence Rate ◽  
Evidence Based ◽  
Belief Functions ◽  
Audit Risk ◽  
Audit Risk Model ◽  
Audit Evidence

The Dempster-Shafer belief function framework has been used to model the aggregation of audit evidence based on subjectively assessed beliefs. This paper shows how statistical evidence obtained by means of attribute sampling may be represented as belief functions, so that it can be incorporated into such models. In particular, the article shows: (1) how to determine the sample size in attribute sampling to obtain a desired level of belief that the true attribute occurrence rate of the population lies in a given interval; (2) what level of belief is obtained for a specified interval, given the sample result. As intuitively expected, we find that the sample size increases as the desired level of belief in the interval increases. In evaluating the sample results, our findings are again intuitively appealing. For example, provided the sample occurrence rate falls in the interval B for a given number of occurrences of the attribute, we find that the belief in B, Bel(B), increases as the sample size increases. However, if the sample occurrence rate falls outside of the interval, then Bel(B) is zero. Note that, in general, both Bel(B) and Bel(notB) are zero when the sample occurrence rate falls at the end points of the interval. These results extend similar results already available for variables sampling. However, the auditor faces an additional problem for attribute sampling: how to convert belief in an interval for control exceptions into belief in an interval for material misstatements in the financial statements, so that it can be combined with evidence from other sources in implementations of the Audit Risk Model.

Materiality Uncertainty and Earnings Misstatement

2003 ◽  
Vol 78 (3) ◽  
pp. 819-846 ◽  
Author(s):  
Evelyn R. Patterson ◽  
Reed Smith
Keyword(s):  
Information System ◽  
Financial Statements ◽  
Securities And Exchange Commission ◽  
Expected Cost ◽  
Audit Risk ◽  
System Error ◽  
Audit Failure ◽  
Audit Evidence ◽  
Average Probability ◽  
Definition Of

The concept of materiality provides a basis for auditors to ignore small misstatements, but the definition of “small” in this context is ambiguous. The issue of “materiality-standard-setting” has been raised recently by Arthur Levitt, former chairman of the Securities and Exchange Commission. We examine how materiality uncertainty affects the auditor's evaluation of audit evidence and a manager's choice of earnings overstatement in a strategic auditing model where earnings misstatements also include unintentional system error. We find that when the expected cost of accepting financial statements that are materially misstated, which we refer to as an audit failure, is relatively large, an increase in materiality uncertainty results in a more conservative auditor evaluation of the audit evidence and a decrease in the amount of intentional overstatement. Alternatively, if the auditor's expected cost of extending audit procedures is relatively high, then an increase in materiality uncertainty results in a less conservative auditor evaluation of the audit evidence and an increase in the manager's earnings overstatement. The auditor also becomes increasingly conservative as the report increases when the information system is sufficiently noisy. Finally, when the expected cost of audit failure is large, the equilibrium audit risk can increase or decrease in materiality uncertainty despite the corresponding increase in auditor conservatism and decrease in intentional overstatement. Audit risk is the average probability of audit failure across all possible evidence outcomes.

The assessment of professional competence in university digital environment

2020 ◽  
pp. 52-60
Author(s):  
Yu. V. Vainshtein ◽  
R. V. Esin
Keyword(s):  
Learning Outcomes ◽  
Information Technologies ◽  
Professional Competence ◽  
Educational Process ◽  
Professional Competencies ◽  
Digital Environment ◽  
Education Standards ◽  
E Learning ◽  
Level Of Training ◽  
New Education

The article presents a methodology for assessing the level of formation professional competencies in university digital environment. The proposed methodology includes principles that should be taken into account when assessing learning outcomes in the digital environment, a three-step approach to building the educational process using adaptive e-learning course (AELC), and a model for assessing the formation of professional competencies in AELC. The scientific novelty of the methodology is constructing a model that includes formalizing the structure of an adaptive e-learning course and means of assessing labor functions: knowledge, skills and labor actions according to the cognitive, praxiological and motivational/axiological components of competency. The formalization of the structure and evaluation tools of the adaptive e-learning course was carried out to assess the results of the formation of professional competencies. Formulas are proposed for assessing professional competency for individual modules of the discipline, for the discipline and for the educational program as a whole, implemented in digital environment. The results of testing the methodology for assessing the formation of professional competencies in teaching students of the direction of training “Information Systems and Technologies” in School of Space and Information Technologies of Siberian Federal University are presented. The approach allows us to minimize the subjectivity of the teacher in assessing student learning outcomes, and also allows for automated assessment of the level of formation professional competencies in the digital environment and, according to the new education standards (FSES 3++), provides sufficient objectivity in assessing formation level. In the future, the proposed method can be extended to estimate the level of formation of universal and general professional competencies of the curriculum and to become the universal tool to assess the level of training of the graduates.

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