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.

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.

scholarly journals Immersion Index in the Internet Environment: Questionary Standardization

2021 ◽  
Vol 13 (3) ◽  
pp. 31-50
Author(s):  
L.A. Regush ◽  
E.V. Alekseeva ◽  
O.R. Veretina ◽  
A.V. Orlova ◽  
Ju.S. Pezhemskaya
Keyword(s):  
Convergent Validity ◽  
The Internet ◽  
Digital Environment ◽  
Alpha Coefficient ◽  
Digital Competence ◽  
Age Norms ◽  
Second Stage ◽  
Internet Environment ◽  
Two Stages

The article presents the results of standardization of the questionary "Immersion Index in the Internet environment", intended for the adolescents aged 12 to 17 years. The questionary was based on theoretical analysis of the phenomenon of "immersion in the Internet environment", which allowed us to build its theoretical model and suggest that this phenomenon can be described through digital competence, digital consumption and emotional attitude to the digital environment. The standardization was carried out in two stages, with the participation of a total of 1142 teenagers from St. Petersburg. The first version of the questionnaire, tested for convergent validity, was adjusted in accordance with the results obtained. At the second stage, the questionnaire underwent the procedures of factorization, determination of reliability (Cronbach's Alpha coefficient), testing distribution normality, and age norms. The article presents a standardized version of the questionnaire "Immersion Index in the Internet environment" and instructions for processing the results.

Information Technology and Administrative Reform

2008 ◽  
pp. 1-20 ◽  
Author(s):  
Kenneth Kraemer ◽  
John Leslie King
Keyword(s):  
United States ◽  
Information Technology ◽  
Service Delivery ◽  
Information Technologies ◽  
The United States ◽  
Administrative Reform ◽  
The Internet ◽  
Early Evidence ◽  
Mainframe Computer

This article examines the theoretical ideal of information technology as an instrument of administrative reform and examines the extent to which that ideal has been achieved in the United States. It takes a look at the findings from research about the use and impacts of information technology from the time of the mainframe computer through the PC revolution to the current era of the Internet and e-government. It then concludes that information technology has never been an instrument of administrative reform; rather, it has been used to reinforce existing administrative and political arrangements. It assesses why this is the case and draws conclusions about what should be expected with future applications of information technologies—in the time after e-government. It concludes with a discussion of the early evidence about newer applications for automated service delivery, 24/7 e-government, and e-democracy.

A Methodology for Integrating Information Technology in Software Engineering Education

2009 ◽  
pp. 204-222 ◽  
Author(s):  
Pankaj Kamthan
Keyword(s):  
Information Technology ◽  
Software Engineering ◽  
Engineering Education ◽  
Computer Science ◽  
Information Technologies ◽  
The Internet ◽  
Science And Engineering ◽  
Software Engineering Education ◽  
Science And Engineering Education ◽  
The Web

The discipline of software engineering has been gaining increasing significance in computer science and engineering education. In this chapter, the goal is to describe a systematic approach toward integrating information technologies in software engineering education (SEE), both inside and outside the classroom. A methodology for integrating IT is proposed and explored in the context of SEE, particularly related to the Internet and the Web; in this context, SEE supports a heterogeneous combination of objectivism and constructivism, and aims to be feasibility sensitive. In doing so, the prospects and concerns of incorporating IT in SEE are presented. The potential of integrating IT in SEE is illustrated by examples.

An Introduction to Information Technology and Business Intelligence

2011 ◽  
pp. 1-21
Author(s):  
Stephan Kudyba ◽  
Richard Hoptroff
Keyword(s):  
Information Technology ◽  
Business Intelligence ◽  
Information Technologies ◽  
State Of The Art ◽  
The Internet ◽  
Information Economy ◽  
Goods And Services ◽  
Software Applications ◽  
The World ◽  
Industry Sectors

The world of commerce has undergone a transformation since the early 1990s, which has increasingly included the utilization of information technologies by firms across industry sectors in order to achieve greater productivity and profitability. In other words, through use of such technologies as mainframes, PCs, telecommunications, state-of-the-art software applications and the Internet, corporations seek to utilize productive resources in a way that augment the efficiency with which they provide the most appropriate mix of goods and services to their ultimate consumer. This process has provided the backbone to the evolution of the information economy which has included increased investment in information technology (IT), the demand for IT labor and the initiation of such new paradigms as e-commerce.

scholarly journals DISEMBODIMENT ON THE INTERNET AS A NEW FORM OF TECHNOLOGICAL SELF-ALIENATION (BASED ON THE STUDY OF STUDENTS OF HUMANITARIAN INSTITUTES OF HIGHER EDUCATION)

2021 ◽  
Vol 31 (2) ◽  
pp. 160-169
Author(s):  
N.V. Kopteva
Keyword(s):  
Higher Education ◽  
Interpersonal Communication ◽  
Information Technologies ◽  
Psychological Impact ◽  
The Body ◽  
The Internet ◽  
Virtual Self ◽  
Internet Users ◽  
Cyber Culture ◽  
Internet Environment

Phenomenon of disembodiment of users of information technologies in virtual reality, in particular as a special form of self-alienation, was already noted by the first representatives of cyber culture. However, psychologists have not properly analyzed it yet, perhaps, due to the usual peripheral position of the problem of disembodiment of a physical body in psychology. In the present study we continue to develop our theoretical and empirical construct of the Disembodiment on the Internet (N.V. Kopteva, A.Yu. Kalugin, L.Ya. Dorfman) as a psychological impact of the use of contemporary information technologies in areas related to self-alienation and alienation. The construct is based on the conception of unembodiment of the mental self from the body by a British psychiatrist R. Laing, which is considered to be one of the fundamental psychiatric conceptions of disembodiment of the physical self. R. Laing’s description of the ‘detachment’ of schizoids from their own body helps understand the specifics of existential positions of embodiment - disembodiment determined by sociocultural, technological factors and choices made by individuals themselves. Our study was performed on a sample of active Internet users - students of humanitarian institutes of higher education (aged from 17 to 25 years) - with the use of the Disembodiment on the Internet diagnostic procedure. We revealed groups that differentiated in the severity of disembodiment and created their psychological portraits according to patterns of disembodiment, which include experience of unbodiliness of the virtual self, incompleteness and secondariness of the technological way of being limited by the Internet environment and Internet addiction. We also empirically detected the effects of disembodiment on the alienation of students in different aspects of their life (from who they are, from their families, in interpersonal communication, from their studies and the society) ranging from ‘vegetativeness’ to adventurism.

Information Technology and the Law

2019 ◽  
pp. 1333-1346
Author(s):  
Samreth Mammoun
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Freedom Of Expression ◽  
Legal Framework ◽  
The Internet ◽  
Freedom Of Information ◽  
International Human Rights ◽  
Information Chain ◽  
International Human ◽  
Human Rights Standards

In today's globalized society, it is impossible for any country to be isolated and remain disconnected from the information chain. The purpose of this chapter is to highlight the growth of information technology and related laws in Cambodia. Additionally, this chapter gives readers an overview of laws related to information technology, explores how information technologies are transforming Cambodian society, and how the Cambodia government interacts with these technologies. This chapter recommends two main actions that Cambodia can implement to enhance freedom of information: honor the guarantee of freedom of expression by ensuring that Internet filters are not introduced and censorship of critical Websites is not allowed and create a clear legal framework that protects and promotes freedom of expression on the Internet. Limitations on Internet content should only be introduced in accordance with international human rights standards.

Re-Establishing the School in the Light of Information Technology

2020 ◽  
pp. 184-202
Author(s):  
Süheyla Bozkurt
Keyword(s):  
Information Technology ◽  
21St Century ◽  
Information Technologies ◽  
Educational Institutions ◽  
The Internet ◽  
School Structure ◽  
The World ◽  
The Future ◽  
Insight Into

The aim is to open the discussion of the concept of education and school that emerged as a result of the changes in information technologies and to provide insight into the future educational institutions. Firstly, the effects of changes in the world on educational institutions were discussed. The skills needed by the world were introduced and finally the 21st century Web 1.0, 2.0, 3.0, and 4.0 technologies, which are information sharing methods that enable data sharing over the internet. In the conclusion part, a school structure where principles such as personalized ways and methods of access to information, development of creativity, acquisition of necessary methods for reasoning, integration of information with systematic attitude is proposed. For the schools of the future, it has been concluded that the elements of education such as classrooms, technique, methods, tools, and materials, and the role of the teacher should be reconsidered, and the school should be designed in a way that individuals can establish their own knowledge sphere within the boundaries of the school buildings.

Health in the Digital World

2010 ◽  
pp. 1-12
Author(s):  
Kendall Ho
Keyword(s):  
Health Care ◽  
Information Technology ◽  
Healthcare Service ◽  
Information Technologies ◽  
Knowledge Exchange ◽  
Mobile Technologies ◽  
Knowledge Generation ◽  
The Internet ◽  
Digital World ◽  
New Knowledge

While information technologies, the Internet, and mobile technologies are introducing innovative approaches to knowledge exchange, communication, and new knowledge generation, the health system is comparatively slow in taking up these approaches towards healthcare service delivery. This chapter discusses the opportunities that information technology (IT) can offer to health care system innovation and improvement, highlights some key IT trends that will guide research and development, and highlights some current examples. Some action steps are suggested to accelerate the adoption of IT into routine health practices.

scholarly journals Meaning of profiling of cybercriminals in the security context

2019 ◽  
Vol 68 ◽  
pp. 01009
Author(s):  
Aldona Kipane
Keyword(s):  
Information Technology ◽  
Law Enforcement ◽  
Demographic Data ◽  
The Internet ◽  
Personal Traits ◽  
Criminal Offenses ◽  
Behavioural Patterns ◽  
The World ◽  
Internet Environment

In this article, the author analyzes the criminological aspects of profiling of cybercriminals. The development and trends of crime are affected by both the globalization process and the development of information technology. All over the world, crime, disorder and riots are causing more and more troubles and worries for people. Nowadays, cybercrime or criminal offenses committed in the Internet environment take a stable position in the overall mass of criminal offenses. Cyberspace is easy to use to harm an individual, a group of people, or a country as a whole. The role of profiling cybercriminals is determined by the tasks of law enforcement authorities. The profile of cybercriminal combines the personal traits of cybercriminal, behavioural patterns, and demographic data based on cybercrime characteristics.

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