10-10-10_doc_International Auditing Technology

International Journal of Auditing Technology (IJAudiT) =
ISSN (Online): 175= 7-8760 - ISSN (Print): 1757-8752

Editor and Member of the Editorial Board, = Editor in Chief

Dr. M.A. Dorgham, International Centre for Technology and Management, UK
editorial@inderscience.com=

Dear Dr. M.A. Dorgham,

Enclosed is a paper that we would like to su= bmit to your journal. What do you = think?

Thank you

Dr. Sara Rushinek, University of Miami, Comp= uter Information Sytems Professor, arush@miami.edu (305)666-7890

International Coun= terparty Surveillance WWW Auditing Technology: software, Int= elligent Information systems auditing, Internal control evaluation compliance & = Fraud detection, Audit risk evaluation & Artificial intelligence <= /span>

Dr. Sara Rushinek, University of Miami, Comp= uter Information Sytems Professor, arush@miami.edu (305)666-7890

Abstract

International Audi= ting Technology provides a unique international forum on the rapid= ly evolving area of forensic real-time surveillance auditing technology. This = manuscripts, includes theoretical and empirical technology-based processes, analyses, and applications relevant to the international remote auditing methods. The autho= rs research and disseminate information on emerging tools, techniques, and issues applicable to remote Internet World Wide Web (WWW) audit engagements, with special emphasis on evolving technologies used in audits of information sys= tems and internal controls mandated by Sarbanes-Oxley[1] and related corporate governance regulations, which increasingly rely on novel analytical approac= hes and innovative audit procedures for their effectiveness[2]. This study targets auditors, academic researchers, consultants and policy makers learn. This study deals with emerging applications and issues in the area of auditing technology, and shows how to disseminate this information to individuals having varied interests in remo= te surveillance audit technology. It focuses on news of emerging auditing technologies and related issues. The authors devote special attention to auditing technology standards for acade= mic rigor, effective communication, and professional relevance.

<= span style=3D'font-size:11.0pt;line-height:115%;mso-fareast-font-family:"Times N= ew Roman"; color:#646464'>The authors develop and report about emerging tools, techniq= ues and issues in auditing technology, including but not limited to the followi= ng issues: The study develops Au= diting software[3] that automates recordi= ng from inside and outside of a computer system, integrating a counterparty surveillance system into the auditing technology. It deals with Accounting and billing software and user reactions to an interactive diagnostic = audit trail, those records and distribute real-time Audio/Video (AV) surveillance audit trails using the WWW. Since most publicly traded companies are moving towards posting their financials on the Internet, this method of auditin= g may become more and more popular, as well as cost effective.

Using intelligent agents for Information systems auditing of internal control evaluation in S= arbanes-Oxley compliance, it uses Expert-Systems for Fraud detection.[4] Using experts for detecting and litigating computer crime, has been reported = in the press for some time, the new technology integrates counterparty surveillance into such a system. Using Experts for Detecting and Litigating Computer Crime, international remote Managerial Auditing can become = much more effective and efficient. Such an Expert System (ES) using Artificial Intelligence (AI) analyzes the data immediately after it has been entered. The authors deal with research and development costs, time and efforts are major disadvantage of = such ESAI systems. Therefore it must include A= udit risk evaluation using Artificial intelligence, Statistical sampling for int= ernal audits Security risk assessment.[5]

Such assessment methods = have been used in [1]= a pro= duct evaluation and selection system for project management software, using financial ratios to predict insolvency, as well as F= Rushinek Sara… - Journal of Business Research, evaluating LOCKING/A= NTI-THEF9 DEVICES (LD). Such a ca= se study of a product evaluation and selection system (PESS) for mini micro and mainframe users, vendors and consultants performs need ASSESSMENTs that = is similar to remote surveillance ESAI methods of EDP (Electr= onic Data Processing) system development methodology Auditability and control. They include I) problem recognition, 2) management of the change process, 3) entry and feasibility assessment, 4) diagnosis and information analy= sis, 5) system design, 6) program development, 7) procedure and forms Assessme= nt automation software for accounting and auditing. Combined with Web Search; End-user satisfaction of data base management systems it can produce an empirical assessment of mainframe, mini … interactive predictive models of fraud and bankr= uptcy prevention.

Many times such activities involve a large variety of professionals requiring A= udit team collaboration, using Database auditing, Online and Offline analytics, controlled by Information security considerations and Audit risk management= . Quantitative models using multiple Ordinary Least Square (OLS) linear and polynomial multiple regression[6] Analytical procedures enables Auditing agents to deploy neural networks in Claims, Compliance, an= d Continuous auditing methodologies.

P= ublicly available Data and E-commerce auditing, enables "Uncoo= king the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry," using Web application. Using XBRL (Extensible Reporting Language) in compliance with COBIT, such reports can be customized for a specific target audience.

Total hits from Jan 1, 2009: 2561

Referecnes<= span style=3D'font-size:11.0pt;mso-fareast-font-family:"Times New Roman";mso-no-= proof: yes'> 3D"Go

M.A. Dorgham, International Centre for Technology and Management UK, "Call for paper," editorial@inderscience.com retrieved 10-10-2010 http://www.inderscience.com/browse/index.php?journalID=3D324

[1] What makes= users unhappy: share-point team services web server security from psu.edu

A = Rushinek, S Rushinek - Ubiquity, 2005 - portal.acm.org
... Avi Rushinek's (arush@miami.edu) research interests include e-commerce security and controls;
HIPAA (Health Insurance Portability & Accountability), Sarbanes-= Oxley & ... Sara Rushinek's research interests include business intelligence and data mining for decision-making ...

The universi= ty of DVD A Rushinek, S Rushinek - Computing Reviews, 2004 - acm.org
... Avi Rushinek's (arush@miami.edu) research interests include e-commerce security and controls;
HIPAA (Health Insurance Portability & Accountability), Sarbanes-= Oxley & ... Sara Rushinek's research interests include business intelligence and data mining for decision-making ...
Auditing HD Surveillance IP PTZ Network Cams AV Podcasting Business Continuity, Back= up and Disaster Recovery Planning (BCBDRP) can prevent and …

[2]= M.A. Dorgham, International Centre for Technology and Management UK, "Call for paper," editor= ial@inderscience.com retrieved 10-10-2010 http:= //www.inderscience.com/browse/index.php?journalID=3D324

[3] What makes users happ= y?

A Rushinek, SF Rushinek - Communications of the ACM, 1986 - portal.acm.org
... Rushinek. A., and Rushinek. S. Accounting and bill= ing software and user reactions: An interactive
diagnostic audit trail. Inf. ... Authors' Present Addresses: = Avi Rushinek. Dept. of Accounting. Univer-
sity of Miami, PO Box 248031. Coral Gables. FL 33124: Sara F. Rushin= ek. Dept. ...

Internet fraud <= b>auditing: a simulated health care industry case study

A Rushinek, S Rushinek - Journal of Forensic Accounting, 2000 - rtedwards.com
... Avi Rushinek and Sara Rushinek* University of Miami, Coral Gables, FL USA ... Since most pub-
licly traded companies are moving towards posting their financials on the Internet, this method
of auditing may become more and more popular, as well as cost effect= ive. ...

[4] Using experts for detecting and litigating computer crime

A Rushinek, SF Rushinek, A Rushinek, SF … - Managerial Auditing … - emeraldinsight.com=
... fraud. Using Experts for Detecting and Litigating Computer Crime= Avi Rushinek
and Sarah F. Rushinek Managerial Auditing Journal, Vol= . 8 No. 7, 1993, pp.
19-21 © MCB University Press, 0268-6902 Introduction… source= s of applications programs on user satisfaction: an empirical study of micro, mi= ni & mainframe computers using an interactive artificial intelligence e= xpert-system

A Rushinek, S Rushinek - Proceedings of the twenty-first annual …, 1985 - portal.acm.org
Expert system analyzes the data immediately after it has been entere= d, providing immediate ... research and development costs, time and eff= orts are major disatiantages of such ESAI systems. ...

[5] A pro= duct evaluation and selection system for project management software

A = Rushinek, S Rushinek - Computers in industry, 1991 - Elsevier
... Some packages allow data ... Using financial ratios to predict insolvency

F Rushinek Sara… - Jou= rnal of Business Research, 1987 - Elsevier
... Using Financial Ratios to Predict Insolvency Avi Rushi= nek Sara F. Rushinek ...Address correspondence to Avi Rushinek, Department of Accounting, University of Miami, Coral
Gables, Florida ... powerful 98 J BUSN RES A. Rushinek and SF= Rushinek 1987:15 ...

A Rushinek, S Rushinek - ACM SIGSMALL/PC Notes, 1986 - portal.acm.org
... LOCKING/ANTI-THEF9 DEVICES (LD) CASE STUDY: A PRODUCT EVALUATION= AND SELECTION SYSTEM (PESS) FOR MICRfXX~3T~ USERS, VENDORS AND CONSULTANTS NEED=
ASSESSMENT Avi Rushnek, * Associate Professor of Accounting <= b>Sara Rushinek ...EDP system development methodology: Auditability and control

A Rushinek, S Rushinek - Formal Methods and Software Development, 1985 - Springer
... Avi Rushinek and Sara Rushinek University of ... They include I) problem recognition, 2) management= of the change process, 3) entry and feasibility assessment, 4) diagnosis and information analysis, 5) system design, 6) program development, 7) procedure and forms ...
Assessme= nt automation software for accounting

A Rushinek, S Rushinek - onafree.com Web Search; End-user satisfaction of data base management systems: An empirical assessment of mainframe, mini … A Rus= hinek, S Rushinek - ACM SIGMIS Database, 1986 - csa.com ... interactive mod= el. Avi Rushinek, Sara Rushinek ACM SIGMIS ...

[6] What makes users happ= y?

A Rushinek, SF Rushinek - Communications of the ACM, 1986 - portal.acm.org
Page 1. SPEClAL SECTION WHAT MAKES USERS HAPPY? The results of a user
questionnaire are used to determine the effects of 17 different independent= variables
on user satisfaction.The e= ffects of communication monitors on user satisfaction

F Rushinek Sara… - Inf= ormation Processing & Management, 1986 - Elsevier
... THE EFFECTS OF COMMUNICATION MONITORS ON USER SATISFACTION The effects of= sources of applications programs on user satisfaction: an empirical study of micro, mini & mainframe computers using an interactive artificial intelligence …

A Rushinek, S Rushinek - Proceedings of the twenty-first annual …, 1985 - portal.acm.org
A methodology for interactive evaluation of user reactions to software packag= es: an empirical analysis of system performance, interaction, and run time<= /p>
A Rushinek, SF Rushinek, J Stutz - International Journal of Man-Machine …, 1984 - Elsevier
... Avi Rushinek † , Sara F. Rushinek<= /b> ‡ and Joel Stutz ‡. ... 1984) 20, 169-188 A methodology = for
interactive evaluation of user reactions to software packages: an empirical analysis of system
performance, interaction, and run time Accou= nting and billing software and user reactions: An interactive diagnostic audit tr= ail* 1

F Rushinek Sara… - Inf= ormation & Management, 1985 - Elsevier... have the time, nor the technical expertise to understand the Health Marketing a= nd Sales Distribution Software Related to Computer User Satisfaction

A Rushinek, SF Rushinek - Health Marketing Quarterly, 1985 - informaworld.com
are the primary determinants of overall user satisfaction (de- pendent variable). The overall user satisfaction is related to these SDS variables = with the use of multiple regression analysis. ...
Improving profitability with segmented income statements for local area networks<= /p>
A Rushinek, SF Rushinek - Industrial Management & Data …, 1994 - emeraldinsight.com<= br> ... Income Statements for Local Area Networks Industrial Management & Data Systems, Vol. 94
No. 2, 1994, pp. 7-15 © MCB University Press Limited, 0263-5577 2. Research shows that product features also affect price. Forecasting

A Rushinek, SF Rushinek - Managerial Auditing Journal, 1995 - emeraldinsight.com
... financial statement ratio analysis: a microcomputer software development model for Applied Magnetic Corp and the electronic and electric= al equipment industry Managerial Auditing Journal, Vol. 10 No. 2, 1995, pp. ... <= br style=3D'mso-special-character:line-break'>

A no= te to Barlev-Levy theory of the information content of accounting data and the management of security portfolios which include the least correlated stocks= : an …

A Rushinek, S Rushinek - Journal of Business Finance & …, 1985 - interscience.wiley.com
... ANALYSIS INTRODUCTION AND LITERATURE REVIEW Information regre= ssion weights used for computing the new factor scores. The ..Managerial auditors' mixed cost forecasting assumption departure error estimates for litigation and professional liability risk reduction: the electronic securi= ty industry

A Rushinek - Managerial Audi= ting Journal, 1997 - emeraldinsight.com
... Page 7. [ 291 ] Managerial auditors' mixed cost forecasting assu= mption departure error estimates for ... The MA can use CBESM sales forecas= t to support the exceedingly optimistic projections of management, by scientific= regression analysis. ...The influence of troubleshooting, education, and documentation on computer user satisfaction

A Rushinek, SF Rushinek - Systems, Man and Cybernetics, …, 2007 - ieeexplore.ieee.org
... Office, Washington, DC, 1970. The Influence of Troubleshooting, Education, and
Documentation on Computer User Satisfaction Abstract-The influence of a num= ber of technical support (TS) independent- ... Data encryption features for computer hardware and software profitability: I/O ports, expansion slots, algorithms, ciphers and security

A Rushinek, S Rushinek - Computers & Security, 1991 - Elsevier
... Summary, Conclusions and Implications in summary, multiple re= gression has been used to ...
Softguard, Advanced Computer Concepts, The Effects of Computer Location on End-user Satisfaction

A Rushinek, S Rushinek - Industrial Management & Data …, 1993 - emeraldinsight.com<= br> Page 1. The Effects of Computer Location on End-user Satisfaction relates u= ser satisfaction
to the variables with the use of multiple regression analysis. ..= . Statistical/mat= hematical software related to computer user satisfaction: an interactive online expert system using diagnostic audit trails through telecommunication …<= /p>
A Rushinek, SF Rushinek - International Journal of …, 1986 - informaworld.com Healt= h and medical software related to computer user satisfaction: an interactive onli= ne expert system using diagnostic audit trails through telecommunication ̷= 0;

A Rushinek, SF Rushinek - Health Policy, 1985 - Elsevier
... user satisfaction: an interactive online expert system using diagnostic audit trails through
telecommunication networks Avi Rushinek' and Sara F. Rushinek ... study analyzes the influence
of HMS predictor variables on overall satisfaction as determined by multipl= e regression. ... Preli= minary studies on the development of a decision support system for evaluating engineering and scientific software

A Rushinek, SF Rushinek - Advances in Engineering Software (1978), 1985 - Elsevier
... Preliminary studies on the development of a decision support sys= tem for evaluating engineering
and scientific software Production and inventory management software packages related to user reactions.
A Rushinek, SF Rushinek - PROD. INVENT. MANAGE., 1986 - csa.com
... Rushinek, SF Rushinek PROD. INVENT. MANAGE. 27:11, 75-84, 1986. Selection of software
packages to manage production and inventory is very complicated. This study analyzes the
influence of predictor variables on overall satisfaction as determined by multiple regressions. ...
An eval= uation of MINI/MICRO systems: an empirical multivariate analysis

A Rushinek, SF Rushinek - ACM SIGMIS Database, 1983 - portal.acm.org
Page 1. AN EVALUATION OF MINI/MICRO SYSTEMS: AN EMPERICAL
MULTIVARIANT ANALYSIS are important in determining the performance of compu= ter systems. ...
Op= erating systems, compilers, assemblers and application programs: audit trails of us= er satisfaction

A Rushinek, SF Rushinek - Microprocessors and Microsystems, 1985 - Elsevier
rigorous statistical survey could hold some surprises for so-called market leaders the influence of manufacturer's software on overall computer user satisfaction, as determined by multiple regressions, is analyzed. ... The Effect on Achievement of Using Emerging Technology in the Managerial Accoun= ting Course M Friedman, A = Rushinek, S Rushinek - THE ACCOUNTING …, 2006 - aejournal.com = ... Technology in the Managerial Accounting... A multiple regression<= /b> analysis of the final exam score on the case study score and the number of = uploads the students used was analyzed. ...

Termi= nal emulation controllers, duplex, communication protocols, multisession networ= ks, up/down-load, copy protection, baud-rate, and Windows compatibility: profit …

A Rushinek, S Rushinek - Telematics and Informatics, 1993 - Elsevier
... Data sources manual. New York: Author. 70 Avi Rushinek= and Sara Rushinek APPENDIX A ... Your responses will be fed into a multiple regression pricing and budgeting model and data base.
The results will be used to construct alternative TE product and price desi= gns. ...

Factors Affecting = Rural Consumers' Satisfaction With Medical Care

A = Rushinek, SF Rushinek - Health Marketing Quarterly, 1986 - informaworld.com
... model. This is especially relevant for multivariate methods using Ordinary Least
Square (OLS) regression or Multiple Discriminant Analysis (MDA). Suc= h ... et a1 . ,
Page 7. The construction of an international investors' perception model for corporate published forecasted financial reports for the USA, the UK and New Zealand<= /a>

A Rushinek, SF Rushinek, LS Chang, … - Managerial and …, 1983 - Wiley Online Library=
... Investors' Perception Model for Corporate Published Forecasted Financial Reports for the USA,
the UK and New Zealand AVI RUSHINEK SARA F. RUSHiNE= K LUCIA S. CHANG and KENNETH
S. MOST Department of Accounting, University of Miami, USA ...EDP auditors= ' role in evaluating computerized accounting information systems efficiency by queuing, simulation and statistical models

SF Rushinek, A Rushinek - Proceedings of the fourteenth SIGCSE …, 1983 - portal.acm.org<= br> ... Sara F. Rushinek Avi Rushinek Univer= sity of ... the most significant effect on performance., These variables, called performance factor~ can be identified through statistical data analy= sis
techniques such as scatter plots, correlation analysis, and stepwise reg= ression analysis. ...
The control= of computerized information relating to branch manpower management follow-up systems for banks

A Rushinek, S Rushinek - ACM SIGCPR Computer Personnel, 1989 - portal.acm.org
... Avi Rushinek Sara Rushinek School of Business Administration University of Miami ... Accordingly, a re= gression analysis of the variable information content (dependent variable) on the variable
accuracy, frequency and recency (predictor, independent variables) will be = ...
= The Effects of Technical Support on User Satisfaction using an Interactive Artificial Intelligence Expert System

A Rushinek, SF Rushinek - American Control Conference, …, 2009 - ieeexplore.ieee.org
... Avi Rushinek Sara F. Rushinek Univer= sity of Miami Coral Gables, Florida ABSTRACT SURVEY
METHODOLOGY AND DATA COLLECTION This study analyzes the influence of techni= cal support
(TS) on overall computer user satisfaction as determined by multiple reg= ression. ...
Order pro= cessing and inventory control software related to computer user satisfaction: an interactive online evaluation system

A Rushinek, S Rushinek - … of the 1985 ACM SIGSMALL symposium …, 1985 - portal.acm.org
... Avi and Sara Rushinek University of Miami ABSTRACT ... influence of OPICS predictor variables
on overall satisfaction as determined by multiple regression. This s= tudy confirms the theories
that suggest that OPICS ease of operation, reliability of computer, ...<= /b>

Audit trails of System Replacement (SR) and user satisfaction: An empirical study= of Micro, Mini and Mainframe computers using a telecommunication Decision R= 30;

A = Rushinek, SF Rushinek - Computers & Industrial Engineering, 1987 - Elsevie= r
... Strides have been made in assessing the user perceptions in the quality of interactive 77 78 systems [2]. The applications of Decision Supp= ort System (DSS) and SR have been investigated [8, 9]. However, these studies h= ave not ... Assessment automation software for accounting

An empirical analysis of the computerization of interactive software evaluation systems

F Rushinek Sara… - Inf= ormation & Management, 1983 - Elsevier ... has become an important activity of software producers and users, especially for user Sara Rushi= nek is currently ...Interactive diagnostic system for insurance software: an expert system using artificial intelligence (ESAI)

A Rushinek, SF Rushinek - Cybernetics and Systems, 1987 - informaworld.com
... "Overall significance at less than 0.01 level Page 8. 210 T= ABLE 2. Variables in the Equation Significance test for specific coefficients in= the regression
Step Variable Standard error no.

S RUSHINEK - … computa= tion and economic cybernetics studies and …, 1992 - The AcademMicro= computer application diagnostic system for identification and evaluation of user satisfaction factors of purchasing software

A = Rushinek, SF Rushinek - Microprocessing and Microprogramming, 1986 - Elsevier<= /span>
... In conclusion, many independent variables had regression coefficients which were significantly
different Manufacturing resource planning systems (MRP) case study: Feature selection system (FSS) = for microcomputer users and manufacturers

A Rushinek, S Rushinek - Computers & Industrial Engineering, 1989 - Elsevier
... Avi Rushinek a and Sara Rushinek a. a Department of Accounting, School of Business
Administration, PO Box 248031, Coral Gables, FL 33124, USA. ... This study computes the FPCM
using a multiple regression model. ... Fottler-Smith<= /p>
A Rushinek, SF Rushinek - Health Marketing Quarterly, 1989 - informaworld.com
... factors. These factor score coefficients can be used later as regression weights
to create a weighted- average index which will describe EENA potential. = ... follows:
Page 15. Uncooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry: crisis challenges and = 230;SOFTWARE CONTROL STANDARDS MODELLING: AN INTERACTIVE EXPERT SYSTEM USING TELECOMMUNICATIONS Avi Rushinek Sara Rushinek

A Rushinek - … softwar= e IV: proceedings of the 4th …, 1985 - Computational Mechanics