Open Source Software in Financial Auditing

2019 ◽  
pp. 188-202 ◽  
Author(s):  
Tânia Correia ◽  
Isabel Pedrosa ◽  
Carlos J. Costa
Keyword(s):  
Data Analysis ◽  
Open Source ◽  
Open Source Software ◽  
External Environment ◽  
Proprietary Software ◽  
Software Adoption ◽  
Essential Tool ◽  
Evidence Collection

The auditing software is an essential tool to the auditor, being a mechanism that helps to achieve auditing goals to obtain efficiency, quality, and to increase reliability on data analysis and evidence collection. The auditing software can be proprietary software or free and open source software. The purpose of this chapter is to understand which factors affect open source software adoption. To achieve these goals, a survey aimed at financial auditors was carried through, and 64 complete answers were collected. Results indicate that the most used software is the proprietary software and that 43% of the respondents belong to the first stage of open source software assimilation. Additionally, it was verified that the external environment is the macro factor, which positively affects the adoption of open source software in auditing.

Open Source Software in Financial Auditing

2021 ◽  
pp. 504-518
Author(s):  
Tânia Correia ◽  
Isabel Pedrosa ◽  
Carlos J. Costa
Keyword(s):  
Data Analysis ◽  
Open Source ◽  
Open Source Software ◽  
External Environment ◽  
Proprietary Software ◽  
Software Adoption ◽  
Essential Tool ◽  
Evidence Collection

The auditing software is an essential tool to the auditor, being a mechanism that helps to achieve auditing goals to obtain efficiency, quality, and to increase reliability on data analysis and evidence collection. The auditing software can be proprietary software or free and open source software. The purpose of this chapter is to understand which factors affect open source software adoption. To achieve these goals, a survey aimed at financial auditors was carried through, and 64 complete answers were collected. Results indicate that the most used software is the proprietary software and that 43% of the respondents belong to the first stage of open source software assimilation. Additionally, it was verified that the external environment is the macro factor, which positively affects the adoption of open source software in auditing.

scholarly journals Open Plot Project: an open-source toolkit for 3-D structural data analysis

Solid Earth ◽  
2011 ◽  
Vol 2 (1) ◽  
pp. 53-63 ◽  
Author(s):  
S. Tavani ◽  
P. Arbues ◽  
M. Snidero ◽  
N. Carrera ◽  
J. A. Muñoz
Keyword(s):  
Spatial Distribution ◽  
Data Analysis ◽  
Open Source ◽  
Open Source Software ◽  
Source Code ◽  
Structural Data ◽  
Geological Modelling ◽  
Analysis Tools ◽  
Transect Analysis ◽  
Selection Of

Abstract. In this work we present the Open Plot Project, an open-source software for structural data analysis, including a 3-D environment. The software includes many classical functionalities of structural data analysis tools, like stereoplot, contouring, tensorial regression, scatterplots, histograms and transect analysis. In addition, efficient filtering tools are present allowing the selection of data according to their attributes, including spatial distribution and orientation. This first alpha release represents a stand-alone toolkit for structural data analysis. The presence of a 3-D environment with digitalising tools allows the integration of structural data with information extracted from georeferenced images to produce structurally validated dip domains. This, coupled with many import/export facilities, allows easy incorporation of structural analyses in workflows for 3-D geological modelling. Accordingly, Open Plot Project also candidates as a structural add-on for 3-D geological modelling software. The software (for both Windows and Linux O.S.), the User Manual, a set of example movies (complementary to the User Manual), and the source code are provided as Supplement. We intend the publication of the source code to set the foundation for free, public software that, hopefully, the structural geologists' community will use, modify, and implement. The creation of additional public controls/tools is strongly encouraged.

scholarly journals Factors influencing the adoption of free and open-source software for electronic records management by municipalities in Gauteng Province, South Africa

2021 ◽  
Vol 54 ◽  
pp. 43-54
Author(s):  
Mahlatse Shekgola ◽  
Jan Maluleka ◽  
Antonio Rodrigues
Keyword(s):  
South Africa ◽  
Open Source ◽  
South African ◽  
Open Source Software ◽  
Electronic Records ◽  
Research Approach ◽  
Records Management ◽  
The South ◽  
Proprietary Software ◽  
Electronic Records Management

The South African cabinet adopted policy recommendations from the Government Information Technology Officer's Council pertaining to Free and Open-Source Software (FOSS). Even though the South African Cabinet has shown support for the use of FOSS through the enactment of a policy, the adoption of open source software in electronic records management seems to be slow. Proprietary software continues to be adopted and used by most public institutions, including local and provincial municipalities in South Africa. Therefore, this study aimed to investigate factors that may influence the adoption and use of FOSS for electronic records management by South African municipalities. The study adopted a qualitative research approach to collect data from 10 purposively selected municipalities in Gauteng. Data were analysed and presented thematically to address the research question. The findings of this study suggest that municipalities in Gauteng are not adopting FOSS for electronic records management as expected. This study established that top management support, reliability, affordability of the software, inadequate capability, contracts with proprietary software providers, organisational culture and organisational support are some of the factors that contributed to the low uptake when it comes to the adoption of Free and Open-Source Software by the municipalities.

Conquery: an Open Source Application to analyze High Content Healthcare Data (Preprint)

2021 ◽  
Author(s):  
Fabian Kovacs ◽  
Max Thonagel ◽  
Marion Ludwig ◽  
Alexander Albrecht ◽  
Manuel Hegner ◽  
...  
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Data Analysis ◽  
Open Source ◽  
Open Source Software ◽  
Medical Records ◽  
Healthcare Sector ◽  
Study Cohort ◽  
Decision Making Processes ◽  
Analytical Approaches

BACKGROUND Big data in healthcare must be exploited to achieve a substantial increase in efficiency and competitiveness. Especially the analysis of patient-related data possesses huge potential to improve decision-making processes. However, most analytical approaches used today are highly time- and resource-consuming. OBJECTIVE The presented software solution Conquery is an open-source software tool providing advanced, but intuitive data analysis without the need for specialized statistical training. Conquery aims to simplify big data analysis for novice database users in the medical sector. METHODS Conquery is a document-oriented distributed timeseries database and analysis platform. Its main application is the analysis of per-person medical records by non-technical medical professionals. Complex analyses are realized in the Conquery frontend by dragging tree nodes into the query editor. Queries are evaluated by a bespoke distributed query-engine for medical records in a column-oriented fashion. We present a custom compression scheme to facilitate low response times that uses online calculated as well as precomputed metadata and data statistics. RESULTS Conquery allows for easy navigation through the hierarchy and enables complex study cohort construction whilst reducing the demand on time and resources. The UI of Conquery and a query output is exemplified by the construction of a relevant clinical cohort. CONCLUSIONS Conquery is an efficient and intuitive open-source software for performant and secure data analysis and aims at supporting decision-making processes in the healthcare sector.

Open Source Software Adaptation in Africa

2017 ◽  
pp. 1708-1722
Author(s):  
Abubakar Diwani Bakar ◽  
Abu Bakar Md. Sultan ◽  
Hazura Zulzalil ◽  
Jamilah Din
Keyword(s):  
Open Source ◽  
Open Source Software ◽  
Global Network ◽  
African Continent ◽  
African Countries ◽  
Software Adaptation ◽  
Proprietary Software ◽  
Wide Availability ◽  
Private And Public ◽  
Software Practitioners

The African continent has long benefited from adopting OSS in its private and public organizations that have changed their way of development, the use and how to acquire proprietary software. This frequency of adaptation does not appear to be in balance with the contribution to the OSS community. Using views from experienced software practitioners working in different organizations across two African countries it has been observed that neglected infrastructure, a wide availability of proprietary software and misconceptions of a clear meaning of Open Source Software across Africa have been an obstacle towards the participation in the OSS technology in the global network.

An Open Source Primer

2011 ◽  
pp. 278-298
Author(s):  
Brian Still
Keyword(s):  
Open Source ◽  
Open Source Software ◽  
Future Trends ◽  
Intended Audience ◽  
Proprietary Software ◽  
Introductory Overview ◽  
Professional Environment ◽  
Technical Communicators ◽  
History Of

This chapter serves as an introductory overview of Open Source Software (OSS) and the Open Source movement. It is geared primarily for technical communicators. To provide a thorough overview, this chapter defines OSS, explains how OSS works in comparison to proprietary software, looks at the history of OSS, and examines OSS licensing types, applications in business, and overall strengths and weaknesses when compared to proprietary software. Lastly, it evaluates the practical potential of OSS as well as emerging and future trends relating to it. From this general but thorough overview the intended audience of technical communicators will gain the solid understanding needed to work successfully in an academic or professional environment where OSS continues to grow in popularity, spurring more organizations to rely on it or the Open Source ideas that have inspired and continue to drive its creation and growth.

OpenLaszlo

2011 ◽  
pp. 157-170
Author(s):  
Chris Moya
Keyword(s):  
Open Source ◽  
Open Source Software ◽  
User Centered Design ◽  
Rich Internet Application ◽  
Proprietary Software ◽  
Web Environment ◽  
Device Applications ◽  
Internet Application ◽  
High Level ◽  
Back Office

Programming a rich Internet application (RIA) in any Web environment is the goal of Laszlo Systems. The open source software, OpenLaszlo Presentation Server, allows a user to run, on any device, applications that blend to perfection a user-centered design. It facilitates development from the basic levels such as creating forms, menus and other components for a website, up to high-level tasks like focusing on the attention of the user, to easily create, for example, an e-commerce website, a full management back office or a trip booking site, all this using animations comparable to those created with proprietary software.

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