IT-utvecklingen har förändrat företags sätt att bedriva verksamheter och den snabba förändringen som följer med IT-utvecklingen har haft en betydande inverkan på revisionsbranschen. Enligt ISA 315 behöver revisorer ha en bred förståelse för företagets IT-miljö för att kunna genomföra en noggrann revision. Samtidigt finns det en potential för revisorn att använda automatiserade verktyg och tekniker för att förbättra både kvaliteten och effektiviteten i revisionsprocessen. Det är därför avgörande att revisorer inte bara utökar sina IT-kompetenser utan också använder dessa automatiserade verktyg och tekniker på ett effektivt sätt för att möta de utmaningar och krav som följer med den moderna revisionen. Syfte: Med anledning av de nya kraven som ställs på revisorn i ISA 315 syftar vår studie till att ge oss en förståelse om vilka utmaningar och möjligheter revisorer möter under revisionsprocessen när det gäller identifiering och bedömning av IT-relaterade risker av det reviderade företaget. Metod: För att uppfylla studiens syfte genomfördes en kvalitativ forskningsmetod, en kombination av kvalitativa intervjuer och en dokumentstudie. Genom att använda dessa metoder samlades data in och insikter erhölls om de utmaningar och möjligheter som revisorer står inför vid identifiering och bedömning av IT-relaterade risker under revisionsprocessen. Resultat: Studiens slutsatser indikerar att revisorer står inför utmaningar när det gäller att förstå och anpassa sig till kraven i ISA 315, vilket kräver en djup förståelse av företagets IT-miljö och investering av tid och resurser för att utföra en grundlig revision. Revisorer behöver öka sin IT-kompetens och uppdatera sina kunskaper för att kunna utföra avancerade analyser med hjälp av automatiserade verktyg och tekniker. Vidare understryks betydelsen av professionell skepticism och behovet av att kombinera IT-kompetens med en djupare förståelse av företagets IT-miljö för att utföra en effektiv revision. Slutligen identifieras användningen av automatiserade verktyg och tekniker som en möjlighet för revisorer att hantera utmaningar i den snabbt föränderliga teknologiska miljön, vilket kan förbättra revisionens kvalitet och effektivitet. / IT development has transformed how companies conduct their operations, and the rapid changes accompanying IT development have had a significant impact on the auditing industry. According to ISA 315, auditors need to have a comprehensive understanding of a company's IT environment to perform a meticulous audit. Simultaneously, there is potential for auditors to leverage automated tools and techniques to enhance both the quality and efficiency of the audit process. It is therefore crucial for auditors not only to expand their IT competencies but also to utilize these automated tools and techniques effectively in order to address the challenges and requirements associated with modern auditing. Purpose: With reference to the new requirements imposed on auditors in ISA 315, our study aims to provide us with an understanding of the challenges and opportunities auditors encounter during the audit process regarding the identification and assessment of IT-related risks of the audited company. Method: To fulfill the purpose of the study, a qualitative research methodology was employed, using a combination of qualitative interviews and document analysis. These methods were used to collect data and gain insights into the challenges and opportunities faced by auditors in identifying and assessing IT-related risks during the audit process. Results: The study's findings indicate that auditors face challenges in understanding and adapting to the requirements of ISA 315, which necessitates a deep understanding of the company's IT environment and investment of time and resources to perform a thorough audit. Auditors need to enhance their IT competence and update their knowledge to conduct advanced analyses using automated tools and techniques. Furthermore, the importance of professional skepticism is emphasized, along with the need to combine IT competence with a deeper understanding of the company's IT environment to carry out an effective audit. Lastly, the use of automated tools and techniques is identified as an opportunity for auditors to address challenges in the rapidly changing technological landscape, enhancing the quality and efficiency of the audit process.

The times when malware was mostly written by curious teenagers are long gone. Nowadays, threats come from criminals, competitors, and government agencies. Some of them are very skilled and very targeted in their attacks. At the same time, our devices – for instance mobile phones and TVs – have become more complex, connected, and open for the execution of third-party software. Operating systems should separate untrusted software from confidential data and critical services. But their vulnerabilities often allow malware to break the separation and isolation they are designed to provide. To strengthen protection of select assets, security research has started to create complementary machinery such as security hypervisors and separation kernels, whose sole task is separation and isolation. The reduced size of these solutions allows for thorough inspection, both manual and automated. In some cases, formal methods are applied to create mathematical proofs on the security of these systems. The actual isolation solutions themselves are carefully analyzed and included software is often even verified on binary level. The role of other software and hardware for the overall system security has received less attention so far. The subject of this thesis is to shed light on these aspects, mainly on (i) unprivileged third-party code and its ability to influence security, (ii) peripheral devices with direct access to memory, and (iii) boot code and how we can selectively enable and disable isolation services without compromising security. The papers included in this thesis are both design and verification oriented, however, with an emphasis on the analysis of instruction set architectures. With the help of a theorem prover, we implemented various types of machinery for the automated information flow analysis of several processor architectures. The analysis is guaranteed to be both sound and accurate. / Förr skrevs skadlig mjukvara mest av nyfikna tonåringar. Idag är våra datorer under ständig hot från statliga organisationer, kriminella grupper, och kanske till och med våra affärskonkurrenter. Vissa besitter stor kompetens och kan utföra fokuserade attacker. Samtidigt har tekniken runtomkring oss (såsom mobiltelefoner och tv-apparater) blivit mer komplex, uppkopplad och öppen för att exekvera mjukvara från tredje part. Operativsystem borde egentligen isolera känslig data och kritiska tjänster från mjukvara som inte är trovärdig. Men deras sårbarheter gör det oftast möjligt för skadlig mjukvara att ta sig förbi operativsystemens säkerhetsmekanismer. Detta har lett till utveckling av kompletterande verktyg vars enda funktion är att förbättra isolering av utvalda känsliga resurser. Speciella virtualiseringsmjukvaror och separationskärnor är exempel på sådana verktyg. Eftersom sådana lösningar kan utvecklas med relativt liten källkod, är det möjligt att analysera dem noggrant, både manuellt och automatiskt. I några fall används formella metoder för att generera matematiska bevis på att systemet är säkert. Själva isoleringsmjukvaran är oftast utförligt verifierad, ibland till och med på assemblernivå. Dock så har andra komponenters påverkan på systemets säkerhet hittills fått mindre uppmärksamhet, både när det gäller hårdvara och annan mjukvara. Den här avhandlingen försöker belysa dessa aspekter, huvudsakligen (i) oprivilegierad kod från tredje part och hur den kan påverka säkerheten, (ii) periferienheter med direkt tillgång till minnet och (iii) startkoden, samt hur man kan aktivera och deaktivera isolationstjänster på ett säkert sätt utan att starta om systemet. Avhandlingen är baserad på sex tidigare publikationer som handlar om både design- och verifikationsaspekter, men mest om säkerhetsanalys av instruktionsuppsättningar. Baserat på en teorembevisare har vi utvecklat olika verktyg för den automatiska informationsflödesanalysen av processorer. Vi har använt dessa verktyg för att tydliggöra vilka register oprivilegierad mjukvara har tillgång till på ARM- och MIPS-maskiner. Denna analys är garanterad att vara både korrekt och precis. Så vitt vi vet är vi de första som har publicerat en lösning för automatisk analys och bevis av informationsflödesegenskaper i standardinstruktionsuppsättningar. / <p>QC 20160919</p> / PROSPER / HASPOC

The goal of this thesis is to describe both of the types of audit in their historical context, show their legal regulation, and explain each step of the audit process. The last chapter compares both of the professions and focuses on their possible cooperation. First from the theoretical point of view with references to the ISA and then analyses the situation among Czech auditors.

Submitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2014-10-03T20:19:52Z No. of bitstreams: 2 Tese - Maria_Auxiliadora Andrade - 2005.pdf: 1009311 bytes, checksum: fc89542ce0a0fb7c6a73727f348fc5a1 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Jaqueline Silva (jtas29@gmail.com) on 2014-10-03T20:41:47Z (GMT) No. of bitstreams: 2 Tese - Maria_Auxiliadora Andrade - 2005.pdf: 1009311 bytes, checksum: fc89542ce0a0fb7c6a73727f348fc5a1 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2014-10-03T20:41:47Z (GMT). No. of bitstreams: 2 Tese - Maria_Auxiliadora Andrade - 2005.pdf: 1009311 bytes, checksum: fc89542ce0a0fb7c6a73727f348fc5a1 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2005-09-16 / Two experiments were carried out to evaluate the use of quaternary ammonia on Salmonella Enteritidis inoculated in eggshell and its penetration capacities, verify the ability to infect the egg inoculated in eggshell, determine embryo mortality, infect hatched chicks and affect incubation parameters of two broiler lines. A total of 302 and 290 fertile eggs of Ross and ISA Label, respectively, were distributed in six treatments: eggs sanitized with placebo (Treatment 1- PC) quaternary ammonia inoculated with Salmonella Enteritidis (Treatment 2-PI); eggs non-sanitized and inoculated placebo (Treatment 3- NPC) with Salmonella Enteritidis (Treatment 4- NPI); eggs inoculated in allantoidal cavity with placebo (Treatment 5-CAC) or Salmonella Enteritidis (Treatment 6- CAI). Immediately after inoculation, the eggs were hatched and embryo mortality was evaluated after 96, 432 and 528 hours. The qualitative results were analyzed by non-parametric tests of chi-square and Kruskall-Wallis. The incubation parameters were not affected when the pathogen was inoculated in eggshell. It was observed that Salmonella Enteritidis inoculated in allantoidal cavity determined late embryo mortality in fast 17,02% and slow growing 13,04% lines, and eggs inoculated in allantoidal cavity originated chicks with high frequency of intestinal colonization by Salmonella Enteritidis of 76,67% and 26,67% Ross and ISA Label, respective. / Foram conduzidos dois experimentos para avaliar os efeitos de quaternários de amônia sobre Salmonella Enteritidis inoculados na casca e a capacidade de penetração deste patógeno na casca e para verificar sua habilidade em infectar os ovos inoculados pela casca e cavidade alantóide, determinar mortalidade embrionária, infectar os pintos eclodidos e afetar os parâmetros de incubação em duas linhagens de frango de corte. Utilizaram-se, respectivamente, 302 e 290 ovos férteis das linhagens Ross e ISA Label, distribuídos em seis tratamentos: ovos sanitizados e inoculados com o placebo (tratamento 1- PC) ou com quaternários de amônio inoculados na casca com Salmonella Enteritidis fagotipo 4 (tratamento 2-PI); ovos não sanitizados e inoculados na casca com placebo (tratamento 3-NPC) ou com Salmonella Enteritidis (tratamento 4-NPI); ovos inoculados na cavidade alantóide com placebo (tratamento 5-CAC) ou com Salmonella Enteritidis (tratamento 6-CAI). Imediatamente após a inoculação, os ovos foram incubados e a mortalidade embrionária avaliada após 96, 432 e 528 horas. As respostas qualitativas foram analisadas pelos testes não paramétricos de qui-quadrado e de Kruskal-Wallis. Constatou-se que a sanitização dos ovos não eliminou a Salmonella Enteritidis inoculada na casca sendo que o agente manteve-se viável na casca durante todo o período de incubação e migrou para o interior dos ovos em três das 20 amostras analisadas. Os parâmetros de incubação não foram afetados quando o patógeno foi inoculado na casca. Constatou-se também que a Salmonella Enteritidis inoculada na cavidade alantóide determinou mortalidade embrionária tardia nas linhagens Ross de 17,02% e ISA Label de 13,04%, assim como os ovos inoculados nesta cavidade originaram pintos com maior freqüência de colonização intestinal pela Salmonella Enteritidis de 76,67% e 26,67% para Ross e ISA Label, respectivamente.

Intressenter grundar många av sina investeringsbeslut på vad som presenteras i bolags finansiella rapporter. Revisorer har därmed en viktig roll i samhället eftersom deras uppgift är att bestyrka finansiella rapporter och säkerställa att de i all väsentlighet ger en rättvisande bild av bolaget. För att revisorers arbete ska kunna ses som tillförlitligt krävs det att de producerar revision av hög kvalitet, vilket kräver att de är opartiska, har rätt kompetens och följer de riktlinjer och standarder som finns. Ett vanligt sätt att mäta revisionskvalitet är genom antalet fortsatt drift-kommentarer som utfärdats i revisionsberättelsen hos konkursdrabbade bolag. Att bristande revisionskvalitet har en negativ inverkan på samhället visades tydligt efter de uppmärksammade revisionsskandaler som inträffade under början av 2000-talet. Till följd av detta blev revisionskvaliteten starkt ifrågasatt, diskussioner och arbete för att höja revisionskvaliteten påbörjades. Forskning fokuserade mycket på att finna vilka faktorer som påverkar revisionskvaliteten. Dessa visade varierade resultat och det har även efterfrågats forskning med fokus på hur en revisors egenskaper kan påverka revisionskvaliteten. Det ger tydliga indikationer till att mer forskning gällande revisorers egenskaper behövs. Syftet med studien var att genom fortsatt drift-kommentarer uppskatta revisionskvalitet för att se om det skett en förbättring mellan åren 2012–2017. Syftet var också att undersöka hur en revisors kön, erfarenhet, ålder och storleken på staden revisorn arbetar i påverkar revisionskvaliteten. Studien genomfördes med en kvantitativ metod där ett urval på 1871 på bolag gjordes. De bolag som inkluderades i urvalet var svenska aktiebolag som har inlett en konkurs mellan 2012-01-01 och 2018-03-16. Det krävdes att konkursen var inledd inom loppet av tolv månader från det senaste bokslutsåret och att bolaget har haft en årsredovisning med en revisionsberättelse tillgänglig. Resultatet visar att det skett en procentuell förbättring av revisionskvalitet mellan år 2012 och 2017. Dock har det endast skett en signifikant förbättring från år 2012 fram till 2014. Resultatet visar även att det finns ett negativt samband mellan revisionskvalitet och en revisors ålder respektive erfarenhet. Sambandet innebär att yngre och mindre erfarna revisorer håller högre revisionskvalitet jämfört med äldre och mer erfarna revisorer. Studien visar att det inte förekommer något samband mellan en revisors kön och revisionskvalitet. Det identifierades endast ett svagt samband mellan stadsstorleken på staden som revisorn arbetar i och revisionskvalitet. Dock finns indikationer att revisorer som arbetar i storstäder håller högre revisionskvalitet.

Resumo: Foi construído um microarranjo com as 2600 ORFs identificadas no projeto de sequenciamento da bactéria Xylella fastidiosa estirpe 9a5c, e utilizado para analisar diferenças na expressão gênica global da bactéria dentro de uma laranja doce suscetível (Pera) e uma tolerante (cultivar Navelina ISA 315). Foram achados mais genes diferencialmente expressos envolvidos na degradação, reguladores, componentes de membrana, adesinas tipo fímbrias, transportadores, elementos genéticos móveis e genes de patogenicidade na variedade sintomática. Assim, na cultivar Navelina ISA 315, foram diferencialmente expressos mais genes relacionados com a resposta ao estresse, seja detoxificação de espécies reativas do oxigênio ou proteínas chaperonas, assim como uma adesina do tipo hemaglutinina. Isso sugere diferenças na agregação celular e composição do biofilme assim como um maior estresse da bactéria na cultivar tolerante, provocado pelas próprias defesas da planta ou por microrganismos endofíticos que estão competindo com a X. fastidiosa. A técnica de microarranjos foi validada pela RT-qPCR, e apresentou-se como uma ferramenta poderosa na análise das mudanças na expressão gênica da bactéria X. fastidiosa em plantas de laranja doce in vivo, apresentando uma visão mais real da natureza do que os sistemas in vitro, que não a conseguem imitar completamente. Foram levantadas neste trabalho algumas hipóteses sobre os mecanismos de patogenicidade mas no entanto, mais pesquisas ainda são necessárias para lograr melhor compreensão dos mecanismos de patogenicidade e das interações patógeno-hospedeiro / Abstract: A DNA microarray was constructed containing 2600 ORFs identified by the Genome sequencing project of Xylella fastidiosa 9a5c strain, and used to check global gene expression differences in the bacteria within a susceptible and a tolerant sweet orange plant, the variety Pera and the cultivar Navelina ISA 315, respectively. More genes related to degradation, regulation, membrane components, fimbrial adhesins, transport, genetic mobile elements and patogenicity genes were differentially expressed in Pera variety. On the other hand, in the cultivar Navelina ISA 315, more genes related to stress response, detoxification of oxygen reactive species or other substances, "heat shock" proteins, as well as an adhesin of the hemagglutinin type, suggesting differences in cellular aggregation and biofilm composition, as well as a higher estress of the bacteria in tolerant cultivar, produced either by plant defenses or by endophitic microorganisms which are competing with X. fastidiosa. This "handmade" DNA microchip was validated by RT-qPCR, and has revealed as a powerful technique for the analysis of global changes in gene expression of X. fastidiosa in sweet orange plants in vivo, generating a more real image of what is happening in nature than in vitro systems which would never reproduce nature conditions exactly. Some hypotheses were raised in this study about patogenicity mechanisms, therefore, more research is still necessary to achieve a better understanding of pathogenicity mechanisms and host-pathogen interactions / Orientador: Eliana Gertrudes de Macedo Lemos / Coorientador: Jackson Antonio Marcondes de Souza / Banca: Marcos Antonio Machado / Banca: Marcelo Luiz de Laia / Banca: Jesus Aparecido Ferro / Banca: Lucia Maria Carareto Alves / Doutor

In light of the dimension of sustainable development that seeks to ensure the right to a healthy environment and population s health through an environmental sanitation of quality, was elaborated a study about the environmental salubrity of the rural community Saramém, in the town of Brejo Grande in the state of Sergipe, having as main objective the analysis of the influence of environmental salubrity in its housing and its population, by adapting the Indicator of Environmental Salubrity - ISA. The original model, used as the basis of this research, presents itself as a major instrument to measure the health of an environment, allowing flexibility to adjustments to it. Denominated here as ISA / SAR, this adequacy to the reality studied of the indicator model ISA used the following sub-indicators: Sub-Indicator of Water Supply, Sub-indicator of Sanitation Sewage, Sub-Indicator of Solid Waste, Sub-Indicator of Public Health, Sub-Indicator of Housing Characteristics, Sub-Indicator of Housing Satisfaction and Neighborhood, Sub-Indicator of Communitarian Public Space and Sub-Indicator Socio-Economic. The data used to feed it were collected in the field by different sources: in a sample of households in the community and state and local public organs. From the results obtained it was found that the infrastructure network of environmental sanitation existing in the community Saramém impairs it same, producing an environment with low health, affecting thus the health of its population. Its main shortcomings are related to communitarian public space, particularly its roads, which added to the others factors associated to the environmental sanitation of the community, demonstrate the urgency of an intervention by the Public Power as well as a more active attitude of its population as the understanding of their responsibility for maintaining the health of the environment they inhabit and their own. / À luz da dimensão do desenvolvimento sustentável que busca assegurar o direito a um ambiente saudável e a saúde da população através de um saneamento ambiental de qualidade, foi elaborado um estudo sobre a salubridade ambiental da comunidade rural Saramém, no município de Brejo Grande no Estado de Sergipe, tendo como objetivo principal a análise da influência da salubridade ambiental em seu conjunto habitacional e em sua população, através da adaptação do Indicador de Salubridade Ambiental (ISA). O modelo original, utilizado como base desta pesquisa, apresenta-se como um dos principais instrumentos para mensurar a salubridade de um ambiente, permitindo flexibilidade quanto à adaptações ao mesmo. Denominado aqui de ISA/SAR, esta adequação à realidade estudada do modelo de indicador ISA utilizou-se dos seguintes sub-indicadores: Sub-Indicador de Abastecimento de água, Sub-Indicador de Esgotamento Sanitário, Sub-Indicador de Resíduos Sólidos, Sub-Indicador de Saúde Pública, Sub-Indicador de Características da Moradia, Sub-Indicador de Satisfação com a Moradia e o Entorno, Sub-Indicador de Espaço Público Comunitário e Sub-Indicador Sócio-Econômico. Os dados utilizados para alimentação dos mesmos foram coletados em campo segundo diferentes fontes: numa amostra dos domicílios da comunidade e em órgãos públicos municipais e estaduais. A partir dos resultados obtidos verificou-se que a rede de infraestrutura de saneamento ambiental existente na comunidade Saramém interfere negativamente na mesma, produzindo um ambiente com baixa salubridade, afetando assim a saúde de sua população. Suas principais carências estão relacionadas ao espaço público comunitário, em especial às suas vias, o que somado aos demais fatores voltados ao saneamento ambiental da comunidade, demonstram a urgência de uma intervenção por parte do Poder Público, bem como de uma atitude mais ativa de sua população quanto a compreensão de sua responsabilidade para a manutenção da saúde do ambiente em que habitam e de sua própria.

The effective use of information system MES (Manufacturing Execution System) in the food company is the main topic of this master's thesis. The modularly built system provides valuable support of the production process on operational level. The thesis concentrates on the analysis of already implemented standard solution in the company's factory. Main goal is to propose expansion of the functioning area to the already existing solution, aiming for effective use of energy resources. It was necessary, in order to be able to achieve the goal, to get familiar with the complex corporate IT/ICT construction in alignment with the company's energy concept. The proposed solution is leaning on application of internal MES project methodology, leading to exact specification of energy component in the factory production frame. The thesis conclusions, besides the proposed solution itself should serve as an argument about the efficiency of starting MES system in other production factories of the company.

Arboricultural work is inherently dangerous, with more serious injuries and fatalities than most other professions. Safety standards exist in some jurisdictions, but it is unclear how many standards exist, how they compare to one another, and whether (and how many) jurisdictions share standards. To establish a baseline understanding of these issues, my objectives were to (i) develop a database of existing standards, (ii) identify the most frequently occurring safety topics and (iii) describe similarities and differences in safety topics among standards from different countries. I worked with a variety of contacts and traditional university library resources to identify, obtain, analyze, and compare arboricultural safety standards from around the world. I established a database of standards and found that various types of standards exist among countries: most countries used locally developed standards and industry standards were the most common types of standards because of industry professional’s expertise in arboricultural work safety matters. I analyzed the contents of 4 areas of arboricultural work categories in standards: General safety requirements (GSR), personal protective equipment (PPE), chainsaw (CS) and tree climbing (TC). GSR and PPE categories had the most proportion of common safety topics as compared to CS and TC. I identified most common safety topics in all 4 categories which shed light onto some of the areas of safety practices which are commonly recognized as important, while least common safety topics suggest areas of arboricultural work that may or may not be useful in future revisions of standards. There were 7 groups of countries most similar in the types of standards which they use, suggesting that countries can influence one another in adopting safety practices and that there are regional and international cooperation between countries in developing standards. My findings can be used by safety committees around the world in developing standards, as well as for the ISA’s International Safety Committee (ISC) to initiate an international safety standard. This study is novel and a stepping-stone for future research in evaluating the effectiveness of standards in reducing arboricultural work incident rates.

The master thesis is focused on implementing a module for batch traceability into the existing SCADA system MagmaView. First, the theoretical part is dedicated to the research of ANSI/ISA-95 standard and traceability problematics in the process industry. First, the practical part analyses the design of the data model and model for user interaction. The next topic is the implementation of the mentioned models using several software tools such as the graphical environment of MagmaView, Groovy scripting, and communication with SQL database. Part of the implementation is also a testing project simulating a simple production process and the needs of the operator to work with the batches.