Auditing System Development: Constructing the Meaning of “Systematic and Rational” in the Context of Legacy Code Migration for Vendor Incentives

2008 ◽  
Vol 22 (1) ◽  
pp. 47-62 ◽  
Author(s):  
A. Faye Borthick ◽  
Paul L. Bowen
Keyword(s):  
Internal Control ◽  
System Development ◽  
Legacy Code ◽  
Staff Members ◽  
Microsoft Access ◽  
Working Definition ◽  
Sarbanes Oxley ◽  
Controlling System ◽  
Code Migration ◽  
Definition Of

This simulation affords an opportunity for learning to audit system development for an accounting application. The simulation responds to the growing emphasis on controlling system development for complying with the internal control assurance requirements of Section 404 of the Sarbanes-Oxley Act of 2002 (U.S. House of Representatives). Because of the lack of detailed accounting standards for vendor incentives, learners have to construct a working definition of “systematic and rational” allocation of incentives in order to develop audit objectives and procedures. In the simulation, learners (1) develop objectives for auditing the specific project of migration of legacy code for vendor incentives and the system development for a group of projects, (2) design audit procedures to achieve the audit objectives, (3) execute the audit procedures by querying the databases, and (4) communicate objectives, procedures, and results in a report. The simulation is staged with conversations among audit staff members and the company's system development manager, databases containing application test data and program library transactions, and readiness questions. Although the databases are supplied in the form of Microsoft Access® files, the simulation can be worked with any database query tool. The simulation helps learners develop their capabilities for designing audit objectives and procedures for testing system development and for querying databases.

Roger's Dilemma: A Situational Examination of Ethical Behavior in the Presence of Internal Control Deficiencies

2012 ◽  
Vol 28 (2) ◽  
pp. 337-351 ◽  
Author(s):  
Mark J. Mellon ◽  
Robert Marley
Keyword(s):  
Insider Trading ◽  
Internal Control ◽  
Code Of Ethics ◽  
Legal Protection ◽  
Chief Executive ◽  
Sarbanes Oxley ◽  
Ambiguous Situation ◽  
Ethical Conflicts ◽  
Internal Control Deficiencies ◽  
Definition Of

ABSTRACT: This case exposes students to decision making in an ethically and legally ambiguous situation. It also asks them to practice using their ethical sensitivity by identifying situations where ethical conflicts are present. Students will learn the Securities and Exchange Commission's definition of insider trading and gain an understanding of the Supreme Court's recent interpretations regarding the specifics of what constitutes insider trading. Students will also learn about the legal protection afforded to whistleblowers under the Sarbanes-Oxley Act and learn about the code of ethics requirement applicable to public company's senior financial officers and the chief executive officer. Finally, students will be exposed to the definition of an internal control deficiency and learn how to identify two types of internal control deficiencies.

scholarly journals EVALUATION OF THE CONTENT OF CONTROLLING CONCEPT: HOLISTIC APPROACH

2018 ◽  
Vol 12 (1) ◽  
pp. 47-59 ◽  
Author(s):  
Daiva Tamulevičienė ◽  
Rasa Subačienė
Keyword(s):  
Internal Control ◽  
Holistic Approach ◽  
Point Of View ◽  
Information Support ◽  
Management Support ◽  
Research Fields ◽  
Controlling System ◽  
Operational Activities ◽  
Definition Of ◽  
A Company

From a scientific point of view, the analysis of the controlling concept and specification of the definition of controlling, taking changing economic, social and cultural conditions into account, are important in order to disclose the meaning and importance of controlling, to identify the object, functions, tasks of controlling and its place in the organisational structure of a company, to form a controlling system and distinguish its elements as well as to create a methodological basis for introduction of a controlling system into a company. Having considered that there is a huge variety of controlling definitions as well as explanations and interpretations of concepts, the content analysis method was used for examining the controlling concept. The analysis of the content of controlling definitions revealed that significant differences among the controlling concepts are related to identification of the research fields of controlling as well as distinguishment of dominant elements defining the goal, purpose and activities of controlling. After systematizing the concepts it was determined that controlling has to be analysed as a system combining narrower fields of research (procedural, functional, instrumental). After carrying out the analysis of dominant elements of controlling provided in the definitions it was revealed that most of them emphasize that controlling is oriented towards achieving the company's goals without specifically mentioning these goals. It is suggested to widen this concept by indicating that controlling has to be oriented towards achieving strategic and operational goals and concrete results of these activities have to be reflected through creation and increase of the company's value. Such approach is based on the attitude that the purpose of creating and introducing every new management system, including controlling, has to be related to additional value which, in the long run, can be created by connecting strategic and operational activities. When analysing the concepts of controlling in the respect of designation of dominant activity fields it was noticed that the management support activity is mentioned the most often and in the controlling system it is realised through various other activity fields. Their recurrence frequency in the provided definitions differ; yet the most frequently mentioned activities are those of planning, control and information support. Taking into account the fact that current controlling definitions do not identify the conditions under which this system would function efficiently it is appropriate to widen the definition of controlling in this respect by indicating that development of a controlling system flexibly responding to the changing external and internal environment as well as oriented towards factors creating a company's value is efficient in competitive and dynamic business conditions. The results of the conducted survey on the essence and the level of perception of the controlling in Lithuanian medium-sized business enterprises show that 54.7% of all surveyed mid-sized company executives and accounting and finance professionals have a clear perception on the controlling. The rest respondents identified controlling as control, internal control, management accounting, or were unable to define this category at all. Analysis of whether the level of control perception depends on the experience of the application of the controlling system in the companies, it has been determined that the perception level of the companies in which the control system has been applied or planned to be applied in the future, is significantly higher.

A Working Definition of Mind

PsycCRITIQUES ◽  
2013 ◽  
Vol 58 (25) ◽  
Author(s):  
Robert Farr
Keyword(s):  
Working Definition ◽  
Definition Of

Establishing a Working Definition of User Experience for eHealth Interventions: A Scoping Review of Self-Reported User Experience Measures and Delphi Consultation with eHealth Researchers and Adolescents (Preprint)

2020 ◽  
Author(s):  
Amanda S Newton ◽  
Sonja March ◽  
Nicole D Gehring ◽  
Arlen K Rowe ◽  
Ashley D Radomski
Keyword(s):  
User Experience ◽  
Scoping Review ◽  
Descriptive Analysis ◽  
Intervention Development ◽  
Health Condition ◽  
Working Definition ◽  
Perceived Impact ◽  
Behavioural Factors ◽  
Definition Of ◽  
Ehealth Intervention

BACKGROUND Across eHealth intervention studies involving children, adolescents, and their parents, researchers have measured users’ experiences to assist with intervention development, refinement, and evaluation. To date, there are no widely agreed-on definitions or measures of ‘user experience’ to support a standardized approach for evaluation and comparison within or across interventions. OBJECTIVE We conducted a scoping review with subsequent Delphi consultation to (1) identify how user experience is defined and measured in eHealth research studies, (2) characterize the measurement tools used, and (3) establish working definitions for domains of user experience that could be used in future eHealth evaluations. METHODS We systematically searched electronic databases for published and gray literature available from January 1, 2005 to April 11, 2019. Studies assessing an eHealth intervention that targeted any health condition and was designed for use by children, adolescents, and their parents were eligible for inclusion. eHealth interventions needed to be web-, computer-, or mobile-based, mediated by the internet with some degree of interactivity. Studies were also required to report the measurement of ‘user experience’ as first-person experiences, involving cognitive and behavioural factors, reported by intervention users. Two reviewers independently screened studies for relevance and appraised the quality of user experience measures using published criteria: ‘well-established’, ‘approaching well-established’, ‘promising’, or ‘not yet established’. We conducted a descriptive analysis of how user experience was defined and measured in each study. Review findings subsequently informed the survey questions used in the Delphi consultations with eHealth researchers and adolescent users for how user experience should be defined and measured. RESULTS Of the 8,634 articles screened for eligibility, 129 and one erratum were included in the review. Thirty eHealth researchers and 27 adolescents participated in the Delphi consultations. Based on the literature and consultations, we proposed working definitions for six main user experience domains: acceptability, satisfaction, credibility, usability, user-reported adherence, and perceived impact. While most studies incorporated a study-specific measure, we identified ten well-established measures to quantify five of the six domains of user experience (all except for self-reported adherence). Our adolescent and researcher participants ranked perceived impact as one of the most important domains of user experience and usability as one of the least important domains. Rankings between adolescents and researchers diverged for other domains. CONCLUSIONS Findings highlight the various ways user experience has been defined and measured across studies and what aspects are most valued by researchers and adolescent users. We propose incorporating the working definitions and available measures of user experience to support consistent evaluation and reporting of outcomes across studies. Future studies can refine the definitions and measurement of user experience, explore how user experience relates to other eHealth outcomes, and inform the design and use of human-centred eHealth interventions.

An Analysis of the Demand for Reporting on Internal Control

2000 ◽  
Vol 14 (3) ◽  
pp. 325-341 ◽  
Author(s):  
Heather M. Hermanson
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Internal Control ◽  
Operational Definition ◽  
Financial Statement ◽  
Individual Investors ◽  
Internal Auditors ◽  
Additional Information ◽  
User Groups ◽  
Definition Of

The purpose of this study is to analyze the demand for reporting on internal control. Nine financial statement user groups were identified and surveyed to determine whether they agree that: (1) management reports on internal control (MRIC) are useful, (2) MRICs influence decisions, and (3) financial reporting is improved by adding MRICs. In addition, the paper examined whether responses varied based on: (1) the definition of internal control used (manipulated as broad, operational definition vs. narrow, financial-reporting definition) and (2) user group. The results indicate that financial statement users agree that internal controls are important. Respondents agreed that voluntary MRICs improved controls and provided additional information for decision making. Respondents also agreed that mandatory MRICs improved controls, but did not agree about their value for decision making. Using a broad definition of controls, respondents strongly agreed that MRICs improved controls and provided a better indicator of a company's long-term viability. Executive respondents were less likely to agree about the value of MRICs than individual investors and internal auditors.

scholarly journals What is Salience?

2020 ◽  
Vol 6 (1) ◽  
pp. 713-722
Author(s):  
Vincent Boswijk ◽  
Matt Coler
Keyword(s):  
Second Language ◽  
Second Language Acquisition ◽  
Language Acquisition ◽  
Cognitive Linguistics ◽  
Working Definition ◽  
Definition Of

AbstractA commonly used concept in linguistics is salience. Oftentimes it is used without definition, and the meaning of the concept is repeatedly assumed to be self-explanatory. The definitions that are provided may vary greatly from one operationalization of salience to the next. In order to find out whether it is possible to postulate an overarching working definition of linguistic salience that subsumes usage across linguistic subdomains, we review these different operationalizations of linguistic salience. This article focuses on salience in sociolinguistics, cognitive linguistics, second-language acquisition (SLA), and semantics. In this article, we give an overview of how these fields operationalize salience. Finally, we discuss correlations and contradictions between the different operationalizations.

In Search of a Standard: References to the Rule of Law in the Case-law of the European Court of Human Rights

ICL Journal ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 43-69
Author(s):  
Eszter Polgári
Keyword(s):  
Human Rights ◽  
Rule Of Law ◽  
Case Law ◽  
Council Of Europe ◽  
The Rule Of Law ◽  
Working Definition ◽  
European Court ◽  
Structured Analysis ◽  
Definition Of ◽  
Grand Chamber

AbstractThe present article maps the explicit references to the rule of law in the jurisprudence of the ECtHR by examining the judgments of the Grand Chamber and the Plenary Court. On the basis of the structured analysis it seeks to identify the constitutive elements of the Court’s rule of law concept and contrast it with the author’s working definition and the position of other Council of Europe organs. The review of the case-law indicates that the Court primarily associates the rule of law with access to court, judicial safeguards, legality and democracy, and it follows a moderately thick definition of the concept including formal, procedural and some substantive elements. The rule of law references are predominantly ancillary arguments giving weight to other Convention-based considerations and it is not applied as a self-standing standard.

An Evaluation of ‘Process as Product’ in OTI Sri Lanka: A Typology of Community-Level Peacebuilding Activities and Programming Recommendation

2007 ◽  
Vol 3 (3) ◽  
pp. 22-34
Author(s):  
Lee R. Briggs
Keyword(s):  
Sri Lanka ◽  
International Development ◽  
Community Setting ◽  
The United States ◽  
Lessons Learned ◽  
Community Level ◽  
Project Impact ◽  
Working Definition ◽  
Programme Development ◽  
Definition Of

This paper presents a set of best practices and lessons learned from a set of 93 impact evaluations conducted on community-level, small grants activities implemented between March 2003 and September 2007 by the Sri Lanka country programme of the Office of Transition Initiatives (OTI) of the United States Agency for International Development (USAID). It analyses the change theories that guided programme development and common trends in impact which emerged, and discusses ways in which programme staff can improve project impact. It provides a working definition of ‘process’, a key element of OTI's approach and a key concept used by facilitators to understand the work they do with groups and communities. It also delineates a general typology of peacebuilding projects likely to emerge in the community setting. Finally, it formulates a postulate for predicting and observing generic programme impact based upon the relative richness of process, which is considered useful for informing further research design.

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