In the literature it has been argued that individual values play an important role in creation and implementation of internal controls for information systems security. However majority of approaches that help in designing internal control overlook the importance of individual values. In this paper we argue that individual values should form the basis for defining internal control objectives. W...

Trophic structure, or the distribution of biomass among producers and consumers, determines key ecosystem values, such as the abundance of infectious, harvestable or conservation target species, and the storage and cycling of carbon and nutrients. There has been much debate on what controls ecosystem trophic structure, yet the answer is still elusive. Here we show that the nutritional quality o...

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect quality of financial reports what factors government reports. The variables used in this are competence, compliance with accounting standards, external pressures, environmental uncertainty, internal control systems, population was or finance staff who served 48 SKPDs Central Java Provincial Government....

The research effort for a national e-Health interconnection infrastructure and for the needs of supporting design guidelines is in great demand. Additional researches in eHealthcare network services are critical to universal deployment in operational and security service management aspects. This paper presents our solution framework for e-Healthcare interconnection infrastructure, operational m...

BACKGROUND The Global Program to Eliminate Lymphatic Filariasis aims to interrupt transmission of lymphatic filariasis and manage morbidity in people currently living with the disease. A component of morbidity management is improving health-related quality of life (HRQoL) in patients. Measurement of HRQoL in current management programs is varied because of the lack of a standard HRQoL tool for ...

ABSTRACT The regulatory reform of internal controls (ICs) in China mandates that certain firms incorporate corporate social responsibility (CSR) engagement into ICs and issue IC reports. Using a staggered difference-in-differences research design, we find effectiveness has worsened following this reform, but deterioration is partially mitigated when mandated report their CSR engagement. Additio...

Point-of-care testing (POCT) is growing in popularity, and with this growth comes an increased chance of errors. Risk management is a way to reduce errors. Originally developed for the manufacturing industry, risk management principles have application for improving the quality of test results in the clinical laboratory. The Clinical and Laboratory Standards Institute (CLSI), EP23-A Laboratory ...

The Sarbanes-Oxley Act of 2002 (SOX) was established to strengthen internal controls over financial reporting by U.S. public firms and, as a consequence, to increase investor and stakeholder confidence in published financial reports. Among the many SOX provisions, SOX 404 requires an annual assessment by the firm’s executive management and external auditor of the firm’s internal controls over f...

Enterprises require mechanisms to ensure that their business processes implement and fulfill internal controls in context of regulatory compliance such as Sarbanes Oxley Act. In this paper we propose an approach for the modeling and implementation of internal controls in business processes. The approach is based on the formal modeling of internal controls, thus it can serve as the basis for usa...

Enterprises require mechanisms to ensure that their business processes implement and fulfill internal controls in context of regulatory compliance such as Sarbanes Oxley Act. In this paper we propose an approach for the modeling and implementation of internal controls in business processes. The approach is based on the formal modeling of internal controls, thus it can serve as the basis for usa...