In 1986, the Audit Education Committee of the Audit Section of the world’s foremost accounting scholarly association – the American Accounting Association – concluded that knowledge of business systems was important to the study of auditing but best acquired prior to taking auditing. Although the close relationship between the accounting information systems (AIS) and auditing courses has been r...

The increasing dependence upon Information systems in the last few decades by businesses has resulted in concerns regarding auditing. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing and so is the profession of IS auditing. As IS auditing is dependent on Information Technology (IT), it is essential that an IS ...

We have been working on a technology model to support the preservation and reliable access of long term digital archives. The model is built around a layered object architecture involving modular, extensible components that can gracefully adapt to the evolving technology, standards, and protocols. This has led to the development of methodologies, tools and services to handle a number of core re...

BACKGROUND A high standard of medical record keeping is important for safe patient care and provides information for research, audit and medicolegal purposes. Standards exist on what entries should contain, but as far as we are aware these standards are not regularly used in South Africa. We compared surgical case notes at Prince Mishyeni Hospital with guidelines from the Royal College of Surge...

The object of this interpretive inquiry is the residential aged care Standards structure and the Standards quality accreditation (assessment/ auditing) processes. The author’s concern is whether or not the application of contemporary systems thinking principles could improve the current Standards and accreditation processes. Contemporary systems thinking is a variant of systems theory and criti...

This paper considers the consumer's changing definition of quality in relation to meat and the current development of Quality Assurance (QA) schemes to ensure that certain quality standards are met. The key ingredients of QA schemes are food safety, animal welfare and sensory aspects (meat quality) although the latter is not a major feature of many schemes at present. For each of these componen...

ABSTRACTION, EXTENSION AND STRUCTURAL AUDITING WITH THE UMLS SEMANTIC NETWORKION, EXTENSION AND STRUCTURAL AUDITING WITH THE UMLS SEMANTIC NETWORK

Although Solaris servers might be inside the firewall and relatively secure, there are still chances for a hacker to break in, or chances for an ordinary user to attempt malicious activities. Therefore, security efforts have to be made to detect intruders and to prevent unauthorized actions. One of the security utilities for Solaris servers is called BSM (Basic Security Module), which is an aud...