The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. In addition, this thesis also asks the question ifeducation is a mean to reduce commercial loan officers’ audit expectation gap. A questionnaire containing seven-point Likert scales with bipolar adjectival statements wassent to auditors and commercial loan officers. The respondents were asked to choose anumber from the scale which identified their level of agreement to either one of thestatements. The results revealed substantial evidence of an audit expectation gap particularly on issuesconcerning auditors’ responsibilities in fraud detection and prevention. Education oncommercial loan officers could reduce the audit expectation gap.

Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(工学) / 甲第16377号 / 工博第3458号 / 新制||工||1523(附属図書館) / 29008 / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 小林 潔司, 教授 大津 宏康, 教授 河野 広隆 / 学位規則第4条第1項該当

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In order to produce an Interactive MultiMedia Application (IMMA), the developer of that application needs a set of tools for such tasks as capturing, modifying, editing, sequencing, synchronizing, archiving, versioning, and backing up. The heart of this set of tools is an Integrator which can be used by the developer to assemble various multimedia objects into an IMMA and provide the end-user with ways of interacting with that IMMA. This work focuses on that essential tool - the multimedia Integrator. The Integrator uses a graphical interface that exploits a notation like that of a musical score. The IMMA produced by the Integrator is inherently parallel and includes elements required to define the asynchronous nature of applications, along with a standard set of multimedia objects. The timing and synchronization representation used by the Integrator is based on the model presented by the HyTime standard group. We also have explored the representation of our objects and their attributes according to the Multimedia Hypermedia Expert Group (MHEG) standard model as defined by the MHEG committee. This work formalizes the design of the Integrator and its constructs using the HyTime Draft International Standard (ISO/IEC DIS 10744). Multimedia application objects and their attributes are described, timing and synchronization aspects of the Integrator and some examples of IMMAs are explained, and several of these examples using the HyTime document structuring language are given. / Master of Science

​​Cloud computing is an area that many companies use in order to stay in line with technological development. To keep these systems productive and easily managed, a reference architecture can be used as a framework and also as a manual on how to structure an organization to suit its specific needs and goals. The reference architecture can make it easier to divide responsibility as well as working tasks within an organization. One company facing the challenges that comes with cloud based systems is Vattenfall, one of the biggest energy companies in Europe. An organization like Vattenfall handles a great load of customer data which is to be controlled and protected in every way. In order to keep on making sure that these systems are efficient and secure, a reference architecture could be a helpful tool.   ​With the purpose of investigating how a section within Vattenfall’s IT department can use a reference architecture to determine the ownership of customers’ personal data more easily, an interview study was conducted. The interviews focused on evaluation of how employees’ reason when handling customers’ personal data within cloud environments. The reference architecture found most suitable for handling personal data was the international standard ISO/IEC 17789. It describes multiple work roles within cloud computing which can make the process of handling sensitive information clearer and easier. The data collected from the interviews was later applied to this reference architecture in order to see how it can be used in order to more easily divide responsibility. The study could in the end present several recommendations as to how the department should divide responsibilities and raise awareness regarding the topic amongst employees in order to increase data security.   ​Finally, the expected value created from implementing these recommendations and applying the reference architecture to the organization is expected to be high. The thesis concluded that the chosen reference architecture can be applied to the Vattenfall organization. With a few organizational changes, the responsibility regarding customers’ personal data can be divided more easily amongst the employees and the security can be improved. The recommendations presented could benefit the organization and raise awareness of the topic amongst employees.

Darbas yra aktualus, nes viešojo sektoriaus įstaigose ir organizacijose kol kas nėra pakankamų žinių apie informacinių technologijų valdymo procesų tobulinimo metodus. Dažnai informacinių technologijų plėtra ir strateginis valdymas yra suprantama kaip technologinis, o ne kaip vadybinis uždavinys, todėl tampa atskirti nuo pagrindinių įstaigos veiklos procesų ir vyksta nepriklausomai nuo pagrindinės įstaigos veiklos. Šiame magistriniame darbe išanalizuotos Lietuvos viešojo sektoriaus informacinių technologių strateginio valdymo problemos nustatytas Lietuvos viešojo sektoriaus strateginio valdymo lygis. Šio darbo tyrimo objektas – Lietuvos Respublikos viešojo sektoriaus informacinių technologijų strateginis valdymas. Tikslas – nustatyti Lietuvos Respublikos informacinių technologijų strateginio valdymo galimybes, taikant tarptautinį standartą COBIT. Iškeltam tikslui pasiekti ir išspręsti tokie uždaviniai, kaip: informacinių technologijų strateginio valdymo svarba, atlikta teisinės bazės, reglamentuojančios viešojo sektoriaus informacinių technologijų valdymą, analizė, išanalizuotas tarptautinį standartą – COBIT ir sugretintas su Lietuvos teisine baze, tai pat atlikta ekspertų apklausa. Taip pat atliktas tyrimas patvirtino keliamą hipotezę: Lietuvos Respublikos viešojo sektoriaus informacinių technologijų srityje strateginio valdymo reglamentavimas teisės aktais neatitinka reglamentavimo pagal tarptautinį standartą – COBIT. Pirmoje dalyje pateikiama lietuvių ir užsienio mokslinės... [toliau žr. visą tekstą] / The work is important, because the lack of knowledge on improvement methods of the information technologies management processes exists in organisations and institutions of public sector. Information technologies development and strategic management is often understood as technological, but not administrative task and due to that it becomes desintegrated with the main institutional processes and goes independently from main institutional activities. In this master work problems of the strategic management of information technologies in public sector of Lithuania are analysed and the maturity level of the strategic management of public sector of Lithuania is determined. Analysis object of this work - strategic management of information technologies in public sector of the Republic of Lithuania. The objective – to determine strategic management of information technologies in public sector possibilities using international standard COBIT. For the analysis object reaching goals were solved - such as importance of the strategic management of information technologies, analysis of the legal basis, which regulates management of the public sector information technologies, analysed international standard COBIT and mapped with Lithuanian legal basis, performed interview of experts. Analysis performed confirmed raised hypothesis: regulation of the strategic management in area of public sector information technologies in the Republic of Lithuania does not meet regulations if to compare... [to full text]

The master's thesis is a comparative analysis of requirements to the description of archival documents in the Russian Federation and the provisions of the General international standard archival description. The conclusions are drawn about the degree of conformity of domestic and international approaches to archival description. In addition, given the promising directions of theoretical and methodological developments in the study area. / В диссертационной работе проведен сравнительный анализ требований к описанию архивных документов в Российской Федерации и в положениях Основного международного стандарта архивного описания, на основе которого были сформулированы выводы о степени соответствия отечественного и международного подходов к архивному описанию, обозначены перспективные направления теоретических и методических разработок в изучаемой сфере.

本研究主要在探討大型企業的資訊安全案例。在二十一世紀的今天，資訊系統及電腦資產對組織的成功更加重要，所以務必防止它們遭受遺失、竄改或毀滅的風險。資訊安全是保護資料、資訊遭受意外或有意的誤用的一種過程，不論是被組織內或組織外的人，包括員工、外包的顧問或網路上的駭客。資訊安全是組織中很策略的一環，不光是也不應是資訊部門一己的責任。 依據Datamonitor的估計，美國企業一年在資訊安全漏洞上至少損失美金一百五十億元。根據電腦安全學院（Computer Security Institute, CSI）及聯邦調查局（Federal Bureau of Intelligence, FBI）2004年的問卷調查顯示百分之四十九的企業曾發生個人電腦失竊的案例。依據IronPort的估計，一年前每年約有三百億封垃圾郵件，現在則激增至五百五十億封垃圾郵件。時至今日，對於資訊安全的主要威脅不是來自於組織外的駭客、病毒或蠕蟲，而是組織內的個人。不論組織內的個人是有意或無意地違反資訊安全的政策和規定，其後果可能相當嚴重，小至組織形象受損、業務損失，大至官司纏身或巨額罰款。 根據紐約時報2006年的報導：臺灣的高科技公司佔有全球半導體晶圓專工產業百分之七十的市佔率，百分之四十的半導體封裝市場，百分之五十的半導體測試市場，百分之八十的電腦主機板市場，百分之七十二的筆記本電腦代工市場，百分之六十八的LCD螢幕市場。我們如何繼續保持在全球市場上的領先地位？我們仍然得繼續在研究發展、生產製造及全球運籌上加碼投資。然而，在全球經濟之下，如何透過執行一套安全的、全球的及穩定的資訊網路及基礎架構以提供客戶更好的服務更是必要的。 對每一位資訊長或資安長而言，資訊安全永遠是他最關心的前三大議題之一。資訊安全當然是說比做容易，正確導入與永續執行才是根本。花錢購買資訊安全設備是相對簡單的。知道要保護什麼，如何保護以及要控制什麼就沒有那麼簡單了。在真實的商業世界裡，基於家醜不外揚，鮮有公司願意分享或公佈它資訊安全上的弱點及缺點。本論文的主要目的有二：一是研究業界最新的資訊安全標準及資訊安全供應商的看法，例如： 1. 國際標準組織（International Standard Organization, ISO）17799。 2. 英國標準組織（British Standard Institute, BS）7799。 3. 國際商業機器股份有限公司（International Business Machines, IBM）的資訊安全計劃。 4. 惠普股份有限公司（HP）及Information Security System公司的資訊安全稽核機制。 5. 微軟股份有限公司（Microsoft）。 二是提供一些真實的成功案例以提供給其他有興趣的組織作為參考。從結論發現，我們可藉由改善核心業務流程，去建造新的資訊安全系統，去運營一個可長治久安的實體與虛擬的環境，並強化公司的知識管理及傳承 / In the twenty-first century, information system and computing assets are more critical to organization’s success, and as a result, must be protected from loss, modification or destruction. Information security is the process of protecting data / information from accidental or intentional misuse by person inside or outside of an organization, including employee, consultants, and hackers. Information security is a strategic part of an organization, not just the issue of Management Information System, MIS, or Information Technology, IT, department. According to “Datamonitor”, US$ 15 billion, at least, cost of information security breaches to United States businesses in one year. From the survey of Computer Security Institute, CSI, and Federal Bureau of Intelligence, FBI, in 2004, 49% of companies experienced notebook Personal Computer theft. According to IronPort, there are 55 billion spam e-mail per year right now, compared with 30 billion spam e-mail yearly. Today, the largest threat to information security is not the typical hacker, virus or worm, but the corporate insider. Whether insiders violate data security policies in advertently or with maliciously, the result can expose the company to public embarrassment, lost business, costly lawsuit, and regulatory fines. Taiwanese high-technology companies have 70% market share of worldwide semiconductor foundry business, 40% share of semiconductor package segment, 50% share of semiconductor testing, 80% of computer motherboard, 72% share of notebook PC, 68% of LCD monitor --- New York Times, 2006. How can we keep maintaining the leading positions around the globe? To invest in R&D, manufacturing, and global logistics is key. However, how to implement a secure, global and reliable IT network and infrastructure to server customers better is a must under current global economy. To every Chief Information Officer, CIO, or Chief Security Officer, CSO, Information security is always one of the top 3 to-do list. Information security is easy to talk about. But, implementations and executions are where talk must turn into action. Purchasing security device is easy. Knowing how and what to protect ad what controls to put in place is a bit more difficult. In the real commercial world, no one or company would like to share or release its weakness to the public. The objective of this thesis is to study most updated information security industry standard and information security suppliers’ view, like: 1. International Standard Organization, ISO, 17799. 2. British Standard Institute’s BS 7799. 3. IBM’s Information Security Program, ISP. 4. HP & Information Security Systems’ Information Security Audit Mechanism, ISAM. 5. Microsoft Also to provide a real successful case / framework for other companies to ensure a consistent, enterprise-wide information security focus is maintained across organization boundaries. In conclusion, this information security study proposes to transfer core business process, to build information security new applications, to run a scalable, available, secure environment, and to leverage firms’ knowledge and information.

I investigate the effects of requiring the audit engagement partner (EP) signature and individual EP’s quality on information asymmetry, analysts’ forecast errors and forecast dispersion. I predict and find that, ceteris paribus, there is a significant decline in information asymmetry, analysts’ forecast errors and forecast dispersion from the pre- to post-EP signature period in the UK over both of short-term (e.g., 2008-2010) and long-term (e.g., 2004-2014). These findings hold when using a control sample approach and a different proxy for the information asymmetry, which indicate that my results are not likely due to the effect of concurrent events and correlated omitted variables. These findings provide timely and important empirical evidence to the ongoing debate about whether the Public Company Accounting Oversight Board should pass a similar requirement in the U.S. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2016. / FAU Electronic Theses and Dissertations Collection

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