LEADER 03540nam 2200505 450 001 996418183903316 005 20210317170551.0 010 $a3-030-49091-2 024 7 $a10.1007/978-3-030-49091-1 035 $a(CKB)4100000011585958 035 $a(DE-He213)978-3-030-49091-1 035 $a(MiAaPQ)EBC6403725 035 $a(PPN)252507789 035 $a(EXLCZ)994100000011585958 100 $a20210317d2020 uy 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAudit analytics $edata science for the accounting profession /$fJ. Christopher Westland 205 $a1st ed. 2020. 210 1$aCham, Switzerland :$cSpringer,$d[2020] 210 4$dİ2020 215 $a1 online resource (XIV, 344 p. 10 illus.) 225 1 $aUse R! 311 $a3-030-49090-4 327 $a1. Fundamentals of Auditing Financial Statements -- 2. Foundations of Audit Analytics -- 3. Analysis of Accounting Transactions -- 4. Risk Assessment and Planning -- 5. Analytical Review: Technical Analysis -- 6. Analytical Review: Intelligence Scanning -- 7. Design of Audit Programs -- 8. Interim Compliance Tests -- 9. Substantive Tests -- 10. Sarbanes-Oxley Engagements -- 11. Blockchains, Cybercrime and Forensics -- 12. Special Engagements: Forecasts and Valuation -- 13. Simulated Transactions for Auditing Service Organizations. 330 $aToday, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm?s data?particularly in the case of finance, software, insurance and biotech firms? comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Using R and RStudio, the book demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more. 410 0$aUse R! 606 $aAuditing$xData processing 606 $aAccounting 606 $aBookkeeping 615 0$aAuditing$xData processing. 615 0$aAccounting. 615 0$aBookkeeping. 676 $a657.450285 700 $aWestland$b J. Christopher$0721022 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a996418183903316 996 $aAudit analytics$91933718 997 $aUNISA LEADER 07374nam 22007095 450 001 9910984692903321 005 20250304115232.0 010 $a9783031834325 024 7 $a10.1007/978-3-031-83432-5 035 $a(CKB)37776265100041 035 $a(MiAaPQ)EBC31943559 035 $a(Au-PeEL)EBL31943559 035 $a(DE-He213)978-3-031-83432-5 035 $a(OCoLC)1511101927 035 $a(EXLCZ)9937776265100041 100 $a20250304d2025 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAdvanced Research in Technologies, Information, Innovation and Sustainability $eARTIIS 2024 International Workshops, Santiago de Chile, Chile, October 21?23, 2024, Revised Selected Papers, Part II /$fedited by Teresa Guarda, Filipe Portela, Maria Fernanda Augusto 205 $a1st ed. 2025. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2025. 215 $a1 online resource (656 pages) 225 1 $aCommunications in Computer and Information Science,$x1865-0937 ;$v2349 311 08$a9783031834318 327 $a -- International Symposium on Technological Innovations for Industry and Society (ISTIIS 2024). -- Towards a Sustainable and Smart Industrial Symbiosis Matchmaking Algorithm. -- Indicators for the Evaluation of Agri-food Supply Chains Under Industry 5.0 Parameters. -- Preliminary Study About the Water Quality Prediction Models: a textile case study. -- A Semi-automatic Pipeline for the Decay Mapping and the State of Conservation As sessment of Architectural Heritage Through Point Clouds. -- Satellite data analysis for the observation and monitoring of cultural heritage. The case of the Archaeological Park of Metaponto, Italy. -- Improving the Resource Management Process in Industrialization Projects. -- Sustainability Strategies and Practices in Society and Organizations. -- International Workshop on Electronic and Telecommunications (IWET 2024). -- Outdoor Biophotovoltaic LED Luminaire for Sustainable Energy Solutions. -- Real-Time Detection of the Colta?s Lagoon Surface Contamination Using a Unmanned Aerial Vehicle (UAV)-Based Machine Learning. -- Study of Techniques and Technologies to Identify Vulnerabilities and Mitigate Risks in Computer Systems in University Institutions in Quito, Ecuador. -- Short-Term Prediction of Electricity Demand Using Deep Learning Models. -- Machine Learning-based Projections of Long-term Electricity Consumption: The Case Study of Ecuador. -- Prediction of Blood Oxygen Saturation by Physiological Variables Using Machine Learning. -- Inference Assessment on sub-6GHz Wi-Fi Systems. -- Dual-Band Logarithmic Antenna Array for 5G Technology and Satellite Communications. -- Analysis Method for the Study of Jamming and Anti-Jamming Based on IDS. -- Boosting Tourism using New Technologies (#RTNT2024). -- Technological Gaps Across Generations: How Ease of Use and Social Influence Affects QR Code Effectiveness in Restaurants. -- Cybersecurity in Information and Communication Technologies (CICT 2024). -- Optimizing the Error-Detecting Capability of the Quasigroup Redundancy Check Code when Quasigroups of Order 4 are Used for Coding. -- Towards Ensuring AI Data Access Control in RDBMS. -- Bridging Knowledge in a Fragmented World (glossaLAB 2024). -- Comparative Evaluation of Speech-to-Text Software Based on Sociodemographic and Environmental Factors. -- Workshop on IoT Networks and Wireless for sustainability (WINWIN-4S 2024). -- Evaluation of Parental Control Tools Functionalities: The Chilean Context. -- Joint Spectrum and Antenna Selection Diversity for V2V Links with Ground Reflections. -- Optimization of Coverage and Energy Efficiency in Underground Wireless Networks. -- A Lightweight and Efficient ECDSA Core for FPGA-based Edge-AI Platforms. -- IoT Application Development: A Comprehensive Narrowband Connectivity Device Solution. -- Real-Time Anomaly Detection Algorithm for DoS Attacks in Communication Networks with IEDs Using IEC 61850. -- On the Performance of an Air-Water Visible Light Communication System. -- Innovation in Educational Technology (JIUTE 2024). -- Competence of Teachers and Ethical Aspects of Implementing AI Technologies in Education. -- Digital Transformation and Workforce Skills in Technology-based Companies: Navigating Sinaloa?s Industry 4.0. -- Simplified code in Wolfram Language to Project Objects from Four-dimensional to Three-dimensional Euclidian Space. -- Tactile Volcano Maps as Resources for an Inclusive Science Education. 330 $aThis two-volume set, CCIS 2348 and CCIS 2349 ,constitutes the revised selected papers from the International Conference on Advanced Research in Technologies, Information, Innovation and Sustainability 2024, ARTIIS 2024 Workshops, held in Santiago de Chile, Chile, in October 2024. The 55 full papers and 10 short papers presented in these two volumes were carefully reviewed and selected from 170 submissions. These proceedings include papers from the following workshops: Part I: Applications of Computational Mathematics to Simulation and Data Analysis (ACMaSDA 2024); Business, Technology and Digital Transformation (BTDT 2024); Intelligent Systems for Health and Medical Care (ISHMC 2024); Workshop on Gamification Application and Technologies (GAT 2024); Smart Tourism and Information Systems (SMARTTIS 2024). Part II: International Symposium on Technological Innovations for Industry and Society (ISTIIS 2024); International Workshop on Electronic and Telecommunications (IWET 2024); Boosting Tourism using New Technologies (#RTNT2024); Cybersecurity in Information and Communication Technologies (CICT 2024); Bridging Knowledge in a Fragmented World (glossaLAB 2024); Workshop on IoT Networks and Wireless for sustainability (WINWIN-4S 2024); Innovation in Educational Technology (JIUTE 2024). 410 0$aCommunications in Computer and Information Science,$x1865-0937 ;$v2349 606 $aComputer engineering 606 $aComputer networks 606 $aApplication software 606 $aImage processing$xDigital techniques 606 $aComputer vision 606 $aSoftware engineering 606 $aComputer Engineering and Networks 606 $aComputer and Information Systems Applications 606 $aComputer Imaging, Vision, Pattern Recognition and Graphics 606 $aSoftware Engineering 615 0$aComputer engineering. 615 0$aComputer networks. 615 0$aApplication software. 615 0$aImage processing$xDigital techniques. 615 0$aComputer vision. 615 0$aSoftware engineering. 615 14$aComputer Engineering and Networks. 615 24$aComputer and Information Systems Applications. 615 24$aComputer Imaging, Vision, Pattern Recognition and Graphics. 615 24$aSoftware Engineering. 676 $a621.39 676 $a004.6 700 $aGuarda$b Teresa$01460782 701 $aPortela$b Filipe$01268012 701 $aAugusto$b Maria Fernanda$01790127 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910984692903321 996 $aAdvanced Research in Technologies, Information, Innovation and Sustainability$94326228 997 $aUNINA