COMPETENCE APPROACH TO ACADEMIC AND PROFESSIONAL TRAINING OF AUDITORS OF INFORMATION SYSTEMS AND TECHNOLOGIES

An analysis of the specifics of the formation of a set of of competencies formation for the system of academic and professional training of specialists in audit and monitoring of information systems and technologies is carried out. It is determined that the training system should be formed in accordance with the global system of service industry standardization and international requirements and standards. The essence of the competencies formation on the basis of American and European standards in the field of information systems and technologies is revealed. The hierarchical sequence of the implementation of the world system of standardization for audit and quality control of information systems and technologies functioning in order to determine requirements to competences of the auditor of information technologies is defined. Practical tasks of the process of obtaining objective, qualitative and quantitative assessments of the current state of information infrastructure in accordance with the defined criteria, requirements and quality indicators are highlighted. The main features of competencies, skills, knowledge of specialists in audit and monitoring of information systems and technologies formation are identified. Formation of basic academic and professional competencies of specialists in the audit of information systems and technologies on the basis of the domain educational model Competency Model Clearinghouse is presented. It has been created the competence model for formation of the set of knowledge, skills and abilities during organization and support of information systems and technologies audit, control and monitoring. Tasks and concept of specialists’ integral competence are defined. The list of academic and professional competences is formed, basic abilities and skills of specialists in information systems and technologies audit are defined as well. Classes and levels of competencies are determined, as well as correspondent to them positions in the field of audit of information systems and information technologies of the industry sector. Special attention is paid to the international generally oriented approaches to standardization of educational services and competencies levels in accordance with professional requirements to specialists in the field of information technology audit system. Basic levels of professional certification of information systems auditors, which should provide a high quality level of a wide range of services in the field of information technologies and information security, have been determined.

Regulatory Requirements of Quality Assurance Program in Nuclear Medicine – Review of the Procedures

The quality assurance program ensures that the entire radiological system and associated equipment are functioning properly and optimally. To this end, it is essential that a quality assurance program be in place in each medical facility where ionizing radiation sources are used, to verify the proper functioning of these instruments as well as the radionuclides measured in nuclear medicine. In addition, the procedures of the quality assurance program must comply with regulatory requirements and international recommendations. The method of this study is to review the regulatory requirements adopted by different countries regarding the quality assurance program procedures as well as various recent scientific works and those published by the International Atomic Energy Agency. In addition, to compare the radiation protection requirements of the procedures of the mentioned works; exposure justification and optimization, quality control, registration system, professional training and audit system and to suggest improvements. The result of the review study, add a procedure to the quality assurance program, so that the quality assurance attempts to cover all procedures involving sources of ionizing radiation, thus ensuring compliance with the standards of radiological safety in nuclear medicine facilities.

AUDIT SERVICES MARKET IN UKRAINE

Background. Trends in the open economy, the processes of information globa­lization require the search for new effective tools of trust of the state, public oversight bodies, investors, the public and other professional and non-professional users of infor­mation to business. This tool is an independent external audit: it helps to identify defi­ciencies in the activities of the entity, to identifyways to correct them, as well as to deve­lop preventive measures to avoid them. Analysis of recent research and publications has shown that the state of audit activity in Ukraine does not fully meet today’s requirements, an important scientific and practical problem of the development of the audit services market and quality control of audit services in Ukraine remains unresolved. The aim of the article is to analyze the market of audit services in Ukraine and assess potential ways of further development of auditing. Materials and methods. The theoretical and methodological basis of the publication is a set of studies of domestic and foreign scientists. General scientific and special methods of scientific cognition are used: comparative, systematic and statistical analysis to clarify the cause-and-effect relationship and assess the market of audit services in Ukraine. Results. A study of the audit services market in Ukraine was conducted, the dyna­mics of the number of audit entities (SAА) and the dynamics of the volume of pro­vision of a number of audit services were analyzed. The information on the composition and number of audit entities is summarized, as well as the volume of provided audit services in terms of regions of Ukraine is studied. The problems of audit activity development are outlined, the main ones of which are insufficient normative provision, imperfect system of digitalization of audit procedures, etc. Conclusion. In recent years, the conditions and quality of the audit services mar­ket in Ukraine have changed radically, primarily due to the implantation of foreign expe­rience in the national audit system, expanding the possibility of diversification of profes­sional audit services, as well as the digitalization of auditing. This opens up new opportunities both for the auditors and audit firms themselves and for the customers of their services. In addition, various additional audit and related services have become widespread. To increase the competitiveness of Ukrainian audit companies it is necessary to take into account global trends, foreign experience and modern technologies of custo­mer service, which requires: improving the legal regulation of auditing in Ukraine; impro­ving the methodology and organization of audits; development of the optimal method of determining the cost of audit services.

Enhanced Recovery After Surgery® in Octogenarians Undergoing Hepatopancreatobiliary Surgery

Advances in perioperative care have increased the frequency of surgical intervention performed on the very elderly (≥80 years). This study aims to investigate the impact of Enhanced Recovery After Surgery (ERAS) on outcomes for octogenarians after major hepatopancreatobiliary (HPB) surgery. Patients ≥80 years old in a single HPB ERAS program (September 2015-July 2018) were prospectively tracked in the ERAS Interactive Audit System (EIAS). Postoperative length of stay (LOS) as well as 30-day major complications, readmissions, and mortality were compared to a pre-ERAS octogenarian control. Since ERAS implementation, octogenarians comprised 7.3% (27 of 370) of patients who underwent pancreaticoduodenectomy (n=17), distal pancreatectomy (n=7), or hepatectomy (n=3). Thirty-day readmissions decreased after ERAS implementation (50% to 15%, P=.037). Thirty-day major complications, mortality, and LOS were similar with 64% median protocol compliance. ERAS for octogenarians in HPB surgery is safe and may contribute to more sustainable recovery resulting in reduced readmissions.

Research on the Development Direction of China’s Carbon Audit Under the Background of Low Carbon Economy

In recent years, climate change, global warming, and environmental degradation these issues have intensified. Among them, carbon dioxide is a key factor in climate warming. Controlling carbon emissions by auditing them can make a big difference to the environment. Therefore, most countries have formulated corresponding policies to control carbon emissions and carry out the work of carbon audit. China has vigorously advocated the development of resource and environmental auditing these years. It is expected that carbon will reach its peak in 2030 and achieve its neutrality in 2060. And theoretical research and practical operation of carbon auditing has gradually aroused everyone’s attention. Based on this, article will study the theory of carbon audit up to now, combine with the actual operating conditions of various countries, sort out China’s carbon emissions, carbon accounting and carbon audit related systems. And the authors propose that the short-term work should increase the construction of carbon audit system, information collection platform construction and government-led operations, etc. And the long-term work should formulate carbon audit standards, cultivate its talent team, build its evaluation system and formation mechanism, etc.

Performance of Higher Education Archive Institution (Study in Two Public University)

In the digital era, universities are required to be more accountable and professional in managing institutions’ records. Archival institutions play a fundamental role in managing all matters related to university archives. This study aims to reveal the performance of higher education archive institutions that have been carried in two universities in Indonesia which are UGM and Airlangga University. This research gathered the main sources via the universitys’ website. The method used a qualitative research methodology. While the approach used in this study is content analysis which begins with unitizing, data reduction, abductively inferring contextual phenomena, and analysis. The study found that the two universities through their archives units have performed well by following the mandate of the law. It can be seen in both website features, as well as the development in each segment is complete and explorative owned by UGM compared to Airlangga University. In addition, Airlangga University provided the AMERTA Archives Audit System (SAKA).

Tax administration in the state audit system

Introduction. In modern conditions of a difficult economic situation, tax institutions are the most important lever of the public administration system, responsible for the implementation of the revenue side of the state budget, which is behind the welfare of millions of Kazakhstanis. In this regard, the role of the audit of the efficiency of tax administration is increasing, as regulated by the Law of the Republic of Kazakhstan «On STATE audit and financial control». However, this direction is quite new and requires further improvement.Purpose of the research. The purpose of the article is to generalize and systematize theoretical approaches to the essence of tax administration, analyze domestic and foreign practice of its organization in the system of state audit and develop recommendations for improving efficiency.Research methods. The study was based on systems analysis, solving specific problems was achieved using comparative, statistical and graphical analysis, using ranking, grouping methods and modeling fundamentals.Results. The efficiency of the work of tax authorities, the completeness of collection of tax payments and, ultimately, the financial stability of the state depend on the efficiency of the organization of tax administration. In this regard, the mechanism of tax administration should be built rationally and consistently. Conducting a state audit of tax administration is a mandatory element of ensuring the completeness and transparency of budget revenues and the efficiency of using funds for administration.Perspectives. Based on the study of foreign experience in administration within the framework of governmental audit and the current state of digitalization of the economy, there is a need to refine indicators for assessing the effectiveness of the tax authorities, as well as to develop and implement the necessary electronic services.

Audit System Informasi Absensi Pada PT Multi Engineering Perkasa Dengan Metode Framework Cobit

Abstrak Perusahaan ini telah memiliki system informasi absensi untuk mencatat kehadiran karyawannya menggunakan mesin sidik jari. Tujuan dari penelitian ini adalah untuk mengukur tingkat kematangan untuk mencari permasalahan yangmuncul dalam proses system informasi absensi untuk memberikan rekomendasi kepada perusahaan untuk memperbaiki manajemen TI yangada. Selama penelitian, penulis menggunakan kerangka kerja COBIT 4.1, dengan fokus pada domain ME, yangterdiri dari subdivisi ME1, ME2, ME3 ME4. Hasil Survei Frekuensi Maturitas System Informasi menggunakan proses-proses yangterdapat pada subsektor ME1 yangmemiliki nilai pembulatan sampai dengan 3, subsektor ME2 yangmemiliki nilai pembulatan sampai dengan 3, ME3. subdomain dengan nilai 3 dibulatkan subdomain ME4 dengan nilai 3 dibulatkan. Pada kematangan TI Level 3, perusahaan harus mengevaluasi setiap proses atau prosedur system; solusi perbaikan harus dilakukan secara konsisten sampai system dalam kondisi optimal. Hasil dari penelitian ini adalah tingkat kematangan TI saat ini (sebagaimana adanya), dengan rata-rata peringkat 3 (proses yangdisetujui), hanya 2 (proses yangdikelola) kematangan domain pemantauan. Deliver, Service Support domain, kemudian Friends hasil kematangan teknologi informasi untuk memberikan saran perbaikan perusahaan. Perusahaan menerima benchmark kematangan TI berdasarkan COBIT 4.1, serta rekomendasi yangdapat diikuti dalam perusahaan untuk perbaikan di masa mendatang. Abstract The company already has an attendance information system to record the attendance of its employees through the fingerprint machine. The purpose of this study is to measure the level of maturity to look for problems that arise in the process of attendance information system to make recommendations to companies to improve existing IT management. The authors used the COBIT 4.1 framework in their research, focusing on the ME domain, which consists of ME1, ME2, ME3 ME4 subsectors. The results of the study related to the level of maturity of the attendance information system using the processes contained in sub-sector ME1, which has a value of 3 rounded, sub-sector ME2, which has a value of 3 rounded. , ME3 subdomain, which has a value of 3 rounded ME4 subdomain, which has a value of 3 rounded. solutions must be implemented consistently until the system is in optimal condition. The results of this study are the current level of IT maturity (as it stands), with an average of 3 (approved process) rating, ուղղակի 2 (managed process) maturity of the monitoring domain. For Deliver, Service Support domain. , then, as a result of the maturity of information technologies, the company is given suggestions for improvement. The company receives an IT maturity benchmark based on COBIT 4.1, as well as recommendations that may be followed within the company for future improvements.