Auditing an Agile Development Operations Ecosystem

2022 ◽  
pp. 1154-1176
Author(s):  
Aishwarya Subramanian ◽  
Priyadarsini Kannan Krishnamachariar ◽  
Manish Gupta ◽  
Raj Sharman

In an enterprise software development, DevOps is a practice of integrating development and operations to deliver cost-efficient, improved quality solutions to the customer by automating the existing processes to achieve “continuous delivery.” In the current dynamic IT Ecosystem where there is a rising need to prove a competitive edge to maximize profitability, it is pivotal to drive business value with profound emphasis on quality. Agile enables us to take calculated risks during development whereas its affinity to adopting DevOps will promote continuous delivery with reduced friction to improve business efficiency. As this approach requires a change in people, process, technology, culture, usage of right tools and techniques, the early involvement of IT Auditors during the process of transformation could aid to build effective Risk Management strategies to handle organizational challenges. This article aims to present a risk-based audit approach to effectively use audit tools and techniques in an Agile-DevOps transformation environment to achieve maximum business value.

2018 ◽  
Vol 7 (4) ◽  
pp. 90-110
Author(s):  
Aishwarya Subramanian ◽  
Priyadarsini Kannan Krishnamachariar ◽  
Manish Gupta ◽  
Raj Sharman

In an enterprise software development, DevOps is a practice of integrating development and operations to deliver cost-efficient, improved quality solutions to the customer by automating the existing processes to achieve “continuous delivery.” In the current dynamic IT Ecosystem where there is a rising need to prove a competitive edge to maximize profitability, it is pivotal to drive business value with profound emphasis on quality. Agile enables us to take calculated risks during development whereas its affinity to adopting DevOps will promote continuous delivery with reduced friction to improve business efficiency. As this approach requires a change in people, process, technology, culture, usage of right tools and techniques, the early involvement of IT Auditors during the process of transformation could aid to build effective Risk Management strategies to handle organizational challenges. This article aims to present a risk-based audit approach to effectively use audit tools and techniques in an Agile-DevOps transformation environment to achieve maximum business value.


Author(s):  
D.I. Gray ◽  
J.I. Reid ◽  
D.J. Horne

A group of 24 Hawke's Bay hill country farmers are working with service providers to improve the resilience of their farming systems. An important step in the process was to undertake an inventory of their risk management strategies. Farmers were interviewed about their farming systems and risk management strategies and the data was analysed using descriptive statistics. There was considerable variation in the strategies adopted by the farmers to cope with a dryland environment. Importantly, these strategies had to cope with three types of drought and also upside risk (better than expected conditions), and so flexibility was critical. Infra-structure was important in managing a dryland environment. Farmers chose between increased scale (increasing farm size) and geographic dispersion (owning a second property in another location) through to intensification (investing in subdivision, drainage, capital fertiliser, new pasture species). The study identified that there may be scope for further investment in infra-structural elements such as drainage, deeper rooting alternative pasture species and water harvesting, along with improved management of subterranean clover to improve flexibility. Many of the farmers used forage crops and idling capacity (reduced stocking rate) to improve flexibility; others argued that maintaining pasture quality and managing upside risk was a better strategy in a dryland environment. Supplementary feed was an important strategy for some farmers, but its use was limited by contour and machinery constraints. A surprisingly large proportion of farmers run breeding cows, a policy that is much less flexible than trading stock. However, several farmers had improved their flexibility by running a high proportion of trading cattle and buffer mobs of ewe hoggets and trade lambs. To manage market risk, the majority of farmers are selling a large proportion of their lambs prime. Similarly, cattle are either sold prime or store onto the grass market when prices are at a premium. However, market risk associated with the purchase of supplements and grazing was poorly managed.


2002 ◽  
Vol 21 (2) ◽  
pp. 39-56 ◽  
Author(s):  
Jean C. Bedard ◽  
Lynford E. Graham

In auditing, risk management involves identifying client facts or issues that may affect engagement risk, and planning evidence-gathering strategies accordingly. The purpose of this paper is to examine whether auditors' identification of risk factors and planning of audit tests is affected by decision aid orientation, i.e., a “negative” focus wherein client risk and its consequences are emphasized, or a “positive” focus where such factors are not emphasized. Specifically, we expect that auditors will identify more risk factors using a negatively oriented risk identification decision aid, but only when engagement risk is relatively high. We address this issue in the context of auditors' knowledge of actual clients, manipulating decision aid orientation as negative or positive in a matched-pair design. Results show that auditors using the negative decision aid orientation identify more risk factors than do those using a positive orientation, for their higher-risk clients. We also find that decisions to apply substantive tests are more directly linked to specific risk factors identified than to direct risk assessments. Further, our results show that auditors with repeat engagement experience with the client identify more risk factors. The findings of this study imply that audit firms may improve their risk management strategies through simple changes in the design of decision aids used to support audit planning.


Author(s):  
Zoe Del Fante ◽  
Nicola Di Fazio ◽  
Adriano Papale ◽  
Paola Tomao ◽  
Fabio Del Duca ◽  
...  

Physical risk assessments allow us to understand work-related critical issues, thus representing a useful tool in risk management strategies. In particular, our study focuses on the identification of already known and emerging physical risks related to necropsy and morgue activities, as well as crime scene investigations. The aim of our study is, therefore, to identify objective elements in order to quantify exposure to such risk factors among healthcare professionals and working personnel. For the research of potentially at-risk activities, data from the Morgue of Policlinico Umberto I Hospital in Rome were used. The scientific literature has been reviewed in order to assess the risks associated with morgue activity. Measurements were performed on previously scheduled days, in collaboration with the activities of different research units. The identified areas of risk were: microclimate; exposure to noise and vibrations; postural and biomechanical aspects of necropsy activities. The obtained results make it possible to detect interindividual variability in exposure to many of the aforementioned risk factors. In particular, the assessment of microclimate did not show significant results. On the contrary, exposure to vibrations and biomechanical aspects of load handling have shown potential risk profiles. For this reason, both profiles have been identified as possible action targets for risk management strategies.


2021 ◽  
pp. 107780122098834
Author(s):  
Kirk R. Williams ◽  
Richard Stansfield ◽  
Jacquelyn Campbell

This study seeks to determine the concurrent and predictive validity of a dual risk assessment protocol. It combines the risk of persistence in intimate partner violence (IPV) measured via the Domestic Violence Screening Instrument–Revised (DVSI-R) with supplemental items from the Danger Risk Assessment (DRA) bearing on the risk of potential lethality. We further test whether this assessment protocol reproduces disparities by race and ethnicity found in the larger population. Using a sample of 4,665 IPV male defendants with a female victim, analyses support both types of criterion validity. The DRA risk score is associated with felony charges, incarceration at the initial arrest, and the frequency of subsequent dangerous behavior. Results also suggest minimal predictive bias or disparate impact by race and ethnicity. Incorporating supplemental items bearing on potential lethality risk adds important information concerning the risk management strategies of those involved in IPV.


2021 ◽  
Vol 36 (1) ◽  
pp. 43-69
Author(s):  
Md Takibur Rahman ◽  
Rasmus Nielsen ◽  
Md Akhtaruzzaman Khan ◽  
Dewan Ahsan

Author(s):  
Syed Muhammad Ali Shah ◽  
Tahir Rasheed ◽  
Komal Rizwan ◽  
Muhammad Bilal ◽  
Hafiz M.N. Iqbal ◽  
...  

Author(s):  
Yingmei Tang ◽  
Huifang Cai ◽  
Rongmao Liu

AbstractIn the absence of formal risk management strategies, agricultural production in China is highly vulnerable to climate change. In this study, field experiments were conducted with 344 households in Heilongjiang (Northeast China) and Jiangsu (East China) Provinces. Probit and logistic models and independent sample T-test were used to explore farmers’ demand for weather index insurance, in contrast to informal risk management strategies, and the main factors that affect demand. The results show that the farmers prefer weather index insurance to informal risk management strategies, and farmers’ characteristics have significant impacts on their adoption of risk management strategies. The variables non-agricultural labor ratio, farmers’ risk perception, education, and agricultural insurance purchase experience significantly affect farmers’ weather index insurance demand. The regression results show that the farmers’ weather index insurance demand and the influencing factors in the two provinces are different. Farmers in Heilongjiang Province have a higher participation rate than those in Jiangsu Province. The government should conduct more weather index insurance pilot programs to help farmers understand the mechanism, and insurance companies should provide more types of weather index insurance to meet farmers’ diversified needs.


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