Delegation-Based Personal Data Processing Request Notarization Framework for GDPR Based on Private Blockchain

With the growing awareness regarding the importance of personal data protection, many countries have established laws and regulations to ensure data privacy and are supervising managements to comply with them. Although various studies have suggested compliance methods of the general data protection regulation (GDPR) for personal data, no method exists that can ensure the reliability and integrity of the personal data processing request records of a data subject to enable its utilization as a GDPR compliance audit proof for an auditor. In this paper, we propose a delegation-based personal data processing request notarization framework for GDPR using a private blockchain. The proposed notarization framework allows the data subject to delegate requests to process of personal data; the framework makes the requests to the data controller, which performs the processing. The generated data processing request and processing result data are stored in the blockchain ledger and notarized via a trusted institution of the blockchain network. The Hypderledger Fabric implementation of the framework demonstrates the fulfillment of system requirements and feasibility of implementing a GDPR compliance audit for the processing of personal data. The analysis results with comparisons among the related works indicate that the proposed framework provides better reliability and feasibility for the GDPR audit of personal data processing request than extant methods.

KESELAMATAN LALU LINTAS PADA PENGEMUDI KEGIATAN PENGANGKUTAN BATU MELALUI COMPLIANCE AUDIT BERDASARKAN UNDANG-UNDANG NOMOR 22 TAHUN 2009 TENTANG LALU LINTAS DAN ANGKUTAN JALAN DI PT BATU ALAM PERSADA KECAMATAN RUMPIN KABUPATEN BOGOR 2019

Keselamatan Lalu Lintas merupakan hak bagi setiap manusia, karena pada hakikatnya keselamatan lalu lintas menghindari resiko seseorang mengalami kecelakaan. Penelitian ini bertujuan untuk mengetahui audit kepatuhan dalam berlalu lintas di PT Batu Alam Persada Kecamatan Rumpin Kabupaten Bogor. Jenis penelitian yang digunakan adalah jenis penelitian deskriptif kuantitatif dengan metode wawancara. Pengambilan sampel ini sebanyak 100 pengemudi. Pengumpulan data yang dilakukan dengan observasi dan lembar checklis. Hasil penelitian ini menggambarkan pengemudi pada kesesuaian syarat administrasi sebnyak 60 persen, kesesuaian perlengkapan 24 persen dan kesesuaian perilaku pengemudi 34 persen. Karena kekurangan ini muncul dari pengemudi itu sendiri yang tidak memperhatikan keselamatan. Penelitian ini menyarankan kepada manajemen PT Batu Alam Persada melakukan pengkajian dan mempromosikan tentang keselamatan berlalu lintas kepada pengemudinya dan pengemudi lebih peduli terhadap keselamatannya

Production Division Compliance Audit On Standard Operating Procedures Pt Pusaka Marmer Indah Raya (Pumarin)

This study aims to determine whether the employees of the production division have complied with the standard operating procedures set by PT PUSAKA MARMER INDAH RAYA (PUMARIN) properly or not. The method used in this scientific research is a qualitative descriptive analysis technique, which is a research technique that analyzes, describes, and summarizes various conditions, situations from various data collected in the form of the results of interviews or observations about the problems studied that occur in the field. The results of the research that the authors found were that there were two points that were still not adhered to by the production division employees, such as not smoking in all areas of the work environment, and correctly understanding the materials that would be used for production.

Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria

This study investigated the effects of public sector audit, good governance and financial transparency on financial accountability of twenty – six (26) ministries in the Rivers State Civil Service. The study employed cross sectional survey research design. The population consisted of twenty – eight ministries and the Taro Yamene model was used for sample size determination while simple random sampling was employed. The study used primary and secondary sources of data collection. Questionnaire was the primary source of data collections after the application of content and face validity while Cronbach alpha was employed to test the reliability of the instrument. The dependent variable was financial accountability index while the independent variables consisted of financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index. The responses obtained from the questionnaire were analysed with univariate, bivariate and multivariate analysis. The multiple regression analysis suggested that there is a positive and significant relationship between financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index on accountability in public sectors in Rivers State. The study concluded that public sector audit, good governance and financial transparency promote financial accountability in the Nigerian public sector. Therefore, the following recommendations were provided amongst others that The Accounting Officers in government Ministries, Department and Agencies (MDA) should carry out government business in accordance with accountability, transparency, effectiveness and efficiency, responsiveness, forward vision and rule of law for the welfare of the citizens.

A HIPAA Security and Privacy Compliance Audit and Risk Assessment Mitigation Approach

Data breaches have a profound effect on businesses associated with industries like the US healthcare system. This task extends more pressure on healthcare providers as they continue to gain unprecedented access to patient data, as the US healthcare system integrates further into the digital realm. Pressure has also led to the creation of the Health Insurance Portability and Accountability Act, Omnibus Rule, and Health Information Technology for Economic and Clinical Health laws. The Defense Information Systems Agency also develops and maintains security technical implementation guides that are consistent with DoD cybersecurity policies, standards, architectures, security controls, and validation procedures. The objective is to design a network (physician's office) in order to meet the complexity standards and unpredictable measures posed by attackers. Additionally, the network must adhere to HIPAA security and privacy requirements required by law. Successful implantation of network design will articulate comprehension requirements of information assurance security and control.

The relevance of compliance audit on companies’ compliance with disclosure guidelines of financial statements

Purpose This paper examines the relevance of compliance audit on companies’ compliance with disclosure guidelines of financial statements with special reference to the case of companies registered in the Muscat Securities Market (MSM), Oman. Design/methodology/approach This paper adopts a direct measure of compliance prescribed and published in the annual report of Capital Market Authority (CMA) and its executive regulation from period 2011 to 2019. Findings The finding shows that there is a positive association with audit on companies’ compliance with disclosure guidelines of financial statements that enrich companies to ensures adherence to regulatory guidelines of Oman. Practical implications The key limitation of the study is that it depends on a transparency indicator from a secondary source. Further, this might encourage companies to appoint qualified compliance officer which will be a value addition for best practice of corporate governance (CG) of the organizations. Originality/value The evidence recommends that audit on companies’ compliance with disclosure guidelines of financial statements is a significant factor that helps the company to enhance its financial performance and provides assurance to the government that the company follows applicable rules and regulations. It also recommends that the appointment of designated compliance officer assures adherence to companies’ regulatory guidelines of Oman. Besides, conducting research in audit on companies’ compliance with disclosure guidelines of financial statements brings novelty in the literature in emerging countries. As per best knowledge of the researchers, there has been no empirical study (within the literature) observed, which inspires much encouragement to do this study.

Public financial control in Ukraine: state, problems, prospects

The authors assess the current state of public financial control in Ukraine, identifies its main problematic aspects and suggests ways to solve them. There is a direct interdependence between increasing the level of corruption and weakening the effectiveness of public financial control. Forms and types of public financial control are considered depending on controlling subjects. The authors identify forms of public sector audit according to the ISSAI standards which include financial audit, performance audit and compliance audit. The paper touches upon the necessity of legislative introduction of audit of conformity with the corresponding definition of the purpose, tasks, subjects, objects, methods and procedures. It is proposed to implement the Standard for Auditing the Compliance of Public Resources, which will define general provisions, principles and criteria of compliance audit, as well as the procedure for planning, directions, methods and control points in its implementation, generalization and implementation of results. The main generalized indicators of activity of the Accounting Chamber in the period between 2009 and 2019 are presented and the basic trends in the development of the public financial control are covered. It characterizes the number of inspected objects, prepared reports, the volume of detected violations, the number of relevant response documents and the amount of estimated funding. The structure of identified violations in the main areas includes violations of the budget legislation, inefficient management of funds and violations of the administration of the revenue side of the state budget. The basic criteria for carrying out performance audit are defined and their analytical assessment is provided. The main directions of improvement of the public financial control with the use of key characteristics of the concept of good governance are offered, the fundamentals of which include the rule of law, equality, inclusiveness, efficiency, transparency and accountability. It is recommended to introduce and use a unified report on budget offenses, which will facilitate communication between regulatory authorities and allow for receiving, processing and storeing large amounts of information on the results of auditing.

Audit of Compliance of Public Procurement: Theoretical and Practical Aspects

The purpose of the article is to identify the main elements of the public procurement compliance audit and disclose the practical aspects of its implementation. It was determined that the control function is a priority in the management of public procurement in Ukraine among other functions (planning, organization, accounting, analysis, motivation, regulation). The problem of non-compliance of legislative provision of the state audit with international ISSAI standards due to the lack of compliance audit was identified. The main legislative requirements (general and specific) for conducting the compliance audit were considered. The proposed author's vision of the purpose, tasks, subject, objects and subjects of compliance audit which correlates with international ISSAI standards. The objects of the audit are the activities of the customer (participant) at different stages of the life cycle of procurement items, public resources and the activities of responsible state agencies. The main entities (in accordance with the requirements of international standards) are the state auditor, controlled entity and potential users. The main issues on the directions and objects of compliance audit are detailed. The main issues on the areas and objects of compliance audit were detailed. The stages of compliance audit (planning, carrying out and preparation of reporting documentation) with the definition of control actions at each of them were disclosed. The criteria of legality and validity in the compliance audit (relevance, completeness, reliability, neutrality, clarity, usefulness, compatibility, acceptability, accessibility) were characterized. The internal sources of state audit (including compliance audit) of public procurement at the stage of pre-contractual and contractual procedures in the electronic procurement system, as well as the use of procurement items were described. The methods of state audit of public procurement by the objects of inspection (observation, verification, research, confirmation, analytical procedures) are highlighted.