Search results for: internal auditing in universities
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3633

Search results for: internal auditing in universities

3603 The New Universities Law in Saudi Arabia, Bath to Develop the Higher Education in the Kingdom

Authors: Gassrm Alfaleh

Abstract:

The new Law of Universities has many goals, one of them is how each university can be independent financially and educationally. Another goal is to open doors for foreign universities to open branches in the kingdom. This paper focuses on how these goals can create competition between local and foreign universities. And how this new law can bring significant changes in the Kingdom’s higher education sector. The methodology of this study is to compare the new Saudi law to another legal system, especially in Australia. And how this new law can affect the higher education environment and Saudi culture. It covers the view of other different legal jurisdictions and compares it to this new law. The major findings are that the new law of universities can give a chance to Saudi universities to achieve their goals based on empowerment, quality, and participate in developing the educational and research methods. It may allow universities to start their own resources, permit them to create endowments and companies, and may allow them to create their degrees and programs. It will help those universities to increase the efficiency of spending, developing financial resources, and human capabilities for universities in line with the Kingdom’s Vision 2030. As a result, this paper states whether this new law can improve higher education in the kingdom of Saudi Arabia.

Keywords: law, education, Saudi legal system, university

Procedia PDF Downloads 135
3602 Intellectual Capital and Transparency in Universities: An Empirical Study

Authors: Yolanda Ramirez, Angel Tejada, Agustin Baidez

Abstract:

This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model.

Keywords: intellectual capital, disclosure, stakeholders, universities, annual report

Procedia PDF Downloads 494
3601 Intellectual Capital Disclosure: Profiles of Spanish Public Universities

Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

Abstract:

In the higher education setting, there is a current trend in society toward greater openness and transparency. The economic, social and political changes that have occurred in recent years in public sector universities (particularly the New Public Management, the Bologna Process and the emergence of the “third mission”) call for a wider disclosure of value created by universities to support fundraising activities, to ensure accountability in the use of public funds and the outcomes of research and teaching, as well as close relationships with industries and territories. The paper has two purposes: 1) to explore the intellectual capital (IC) disclosure in Spanish universities through their websites, and 2) to identify university profiles. This study applies a content analysis to analyze the institutional websites of Spanish public universities and a cluster analysis. The analysis reveals that Spanish universities’ website content usually relates to human capital, while structural and relational capitals are less widely disclosed. Our research identifies three behavioral profiles of Spanish universities with regard to the online disclosure of IC (universities more proactive, universities less proactive and universities adopt a middle position in this regard. The results can serve as encouragement to university managers to enhance online IC disclosure to meet the information needs of university stakeholders.

Keywords: universities, intellectual capital, disclosure, internet

Procedia PDF Downloads 155
3600 Literature Review and Evaluation of the Internal Marketing Theory

Authors: Hsiao Hsun Yuan

Abstract:

Internal marketing was proposed in 1970s. The theory of the concept has continually changed over the past forty years. This study discussed the following themes: the definition and implication of internal marketing, the progress of its development, and the evolution of its theoretical model. Moreover, the study systematically organized the strategies of the internal marketing theory adopted on enterprise and how they were put into practice. It also compared the empirical studies focusing on how the existent theories influenced the important variables of internal marketing. The results of this study are expected to serve as references for future exploration of the boundary and studies aiming at how internal marketing is applied to different types of enterprises.

Keywords: corporate responsibility, employee organizational performance, internal marketing, internal customer

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3599 Coaching for Lecturers at German Universities: An Inventory Based on a Qualitative Interview Study

Authors: Freya Willicks

Abstract:

The society of the 21st century is characterized by dynamic and complexity, developments that also shape universities and university life. The Bologna reform, for example, has led to restructuring at many European universities. Today's university teachers, therefore, have to meet many expectations: Their tasks include not only teaching but also the general improvement of the quality of teaching, good research, the management of various projects or the development of their own personal skills. This requires a high degree of flexibility and openness to change. The resulting pressure can often lead to exhaustion. Coaching can be a way for university teachers to cope with these pressures because it gives them the opportunity to discuss stressful situations with a coach and self-reflect on them. As a result, more and more universities in Europe offer to coach to their teachers. An analysis of the services provided at universities in Germany, however, quickly reveals an immense disagreement with regard to the understanding of ‘coaching’. A variety of terms is used, such as coaching, counselling or supervision. In addition, each university defines its offer individually, from process-oriented consulting to expert consulting, from group training to individual coaching. The biographic backgrounds of those who coach are also very divergent, both external and internal coaches can be suitable. These findings lead to the following questions: Which structural characteristics for coaching at universities have been proven successful? What competencies should a good coach for university lecturers have? In order to answer these questions, a qualitative study was carried out. In a first step, qualitative semi-structured interviews (N = 14) were conducted, on the one hand with coaches for university teachers and on the other hand with university teachers who have been coached. In a second step, the interviews were transcribed and analyzed using Mayring's qualitative content analysis. The study shows how great the potential of coaching can be for university teachers, who otherwise have little opportunity to talk about their teaching in a private setting. According to the study, the coach should neither be a colleague nor a superior of the coachee but should take an independent perspective, as this is the only way for the coachee to openly reflect on himself/herself. In addition, the coach should be familiar with the university system, i.e., be an academic himself/herself. Otherwise, he/she cannot fully understand the complexity of the teaching situation and the role expectations. However, internal coaches do not necessarily have much coaching experience or explicit coaching competencies. They often come from the university's own didactics department, are experts in didactics, but do not necessarily have a certified coaching education. Therefore, it is important to develop structures and guidelines for internal coaches to support their coaching. In further analysis, such guidelines will be developed on the basis of these interviews.

Keywords: coaching, university coaching, university didactics, qualitative interviews

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3598 Start-Up Education at German Universities: A Website Based Research and Concept Development for Start-Ups with Focus on Venture Capital and Internationalization

Authors: Julia Braun, Sinikka Treuger, Magdalena Mißler-Behr

Abstract:

The support of start-ups at German universities is an elementary part of the efforts of the universities. Targeted support for innovative and technology-oriented start-ups is an important prerequisite for successful founding. The present study provides in a first research information on whether German universities have concepts and strategies for promoting the internationalization of start-ups, with a focus on various international markets, and whether they have the ability to successfully raise venture capital. The question is clarified as to how many universities in Germany have programs or concepts for the promotion of start-ups and whether they have already established an internationalization concept for the start-ups. Furthermore, it is shown whether the concepts found focus on the acquisition of venture capital. For this research, a website-based search of the concepts at German universities is carried out and evaluated. In a second study, an online survey at a selected German university is used to evaluate whether there is a general interest in such a concept. After that, a possible concept is derived. The aim of the research is to show the current status of German universities and to give an elaborated example of an education concept for a university which can be adapted by other universities.

Keywords: education concept, german universities, internatinalization, start-ups, venture capital

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3597 Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions

Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

Abstract:

We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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3596 Towards a Framework for Evaluating Scientific Efficiency of World-Class Universities

Authors: Veljko Jeremic, Milica Kostic Stankovic, Aleksandar Markovic, Milan Martic

Abstract:

Evaluating the efficiency of decision making units has been frequently elaborated on in numerous publications. In this paper, the theoretical framework for a novel method of Distance Based Analysis (DBA) is presented. In addition, the method is performed on a sample of the ARWU’s top 54 Universities of the United States, the findings of which clearly demonstrate that the best ranked Universities are far from also being the most efficient.

Keywords: evaluating efficiency, distance based analysis, ranking of universities, ARWU

Procedia PDF Downloads 290
3595 Risk Based on Computer Auditing and Measures of ‎Prevention

Authors: Mohammad Hadi Khorashadi Zadeh, Amin Karkon, Seyd Mohammad Reza Mashhoori

Abstract:

The technology of computer audit played a major role in the progress and prospects of a proper application to improve the quality and efficiency of audit work. But due to the technical complexity and the specific risks of computer audit, it should be shown effective in audit and preventive action. Mainly through research in this paper, we propose the causes of audit risk in a computer environment and the risk of further proposals for measures to control, to some extent reduce the risk of computer audit and improve the audit quality.

Keywords: computer auditing, risk, measures to prevent, information management

Procedia PDF Downloads 519
3594 Risk-Based Computer Auditing and Measures of Prevention

Authors: Mohammad Hadi Khorashadi Zadeh, Amin Karkon, Seyd Mohammad Reza Mashhoori ‎

Abstract:

the technology of Computer audit played a major role in the progress and ‎prospects of a proper application to improve the quality and efficiency of audit ‎work. But due to the technical complexity and the specific risks of computer ‎audit, it should be shown effective in audit and preventive action. Mainly through ‎research in this paper, we proposes the causes of audit risk in a computer ‎environment and the risk of further proposals for measures to control, to some ‎extent reduce the risk of computer audit and improve the audit quality.‎

Keywords: computer auditing, risk, measures to prevent, information technology

Procedia PDF Downloads 486
3593 Risk in the South African Sectional Title Industry: An Assurance Perspective

Authors: Leandi Steenkamp

Abstract:

The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: assurance, audit, audit risk, body corporate, corporate governance, sectional title

Procedia PDF Downloads 262
3592 Anatomical Features of Internal Pudendal Artery

Authors: Adel Yasky, Waseem Al-Talalwah, Shorok Al Dorazi, Roger Soames

Abstract:

The internal pudendal artery is a standard branch of the anterior division of the internal iliac artery. The current study includes 41 cadavers to investigate the origin and branches of the internal pudendal artery and its clinical significances. The internal pudendal artery arose directly from the anterior division of the internal iliac artery in 48.3% while it arose indirectly in 48.5%. However, the internal pudendal artery arose from the posterior division of internal iliac artery in 1.6%. Moreover, it arose internal iliac artery bifurcation site in 1.6%. Further, the internal pudendal artery supplied the urinary bladder in 17.1%. Also, the internal pudendal artery supplied the rectum 33.5% respectively. It gave uterine and vaginal arteries in 9.4% and 7.8% respectively. Finally, it supplied the sciatic nerve via giving lateral sacral branch in 1.6%. Internists, surgeons and radiologists have to be aware of the variability to decrease iatrogenic injury. Therefore, unnecessary proximal ligation should be avoided at the site of indirect origin of the internal pudendal artery to prevent sciatic neuropathy. Further, intrapelvic bleeding as result of laceration of internal pudendal branches during hysterectomy, prostatectomy or proctectomy should be expected. Therefore, this study increases the awareness of surgeons leading to minimize iatrogenic faults,

Keywords: internal pudendal artery, inferior gluteal artery, superior gluteal artery, internal iliac artery, impotence, decreased libido

Procedia PDF Downloads 352
3591 The Impact of the Application of Blockchain Technology in Accounting and Auditing

Authors: Yusuf Adebayo Oduwole

Abstract:

The evaluation of blockchain technology's potential effects on the accounting and auditing fields is the main objective of this essay. It also adds to the existing body of work by examining how these practices alter technological concerns, including cryptocurrency accounting, regulation, governance, accounting practices, and technical challenges. Examples of this advancement include the growth of the concept of blockchain and its application in accounting. This technology is being considered one of the digital revolutions that could disrupt the world and civilization as it can transfer large volumes of virtual currencies like cryptocurrencies with the help of a third party. The basis for this research is a systematic review of the articles using Vosviewer to display and reflect on the bibliometric information of the articles accessible on the Scopus database. Also, as the practice of using blockchain technology in the field of accounting and auditing is still in its infancy, it may be useful to carry out a more thorough analysis of any implications for accounting and auditing regarding aspects of governance, regulation, and cryptocurrency that have not yet been discussed or addressed to any significant extent. The main findings on the relationship between blockchain and accounting show that the application of smart contracts, such as triple-entry accounting, has increased the quality of accounting records as well as reliance on the information available. This results in fewer cyclical assignments, no need for resolution, and real-time accounting, among others. Thereby, to integrate blockchain through a computer system, one must continuously learn and remain naive when using blockchain-integrated accounting software. This includes learning about how cryptocurrencies are accounted for and regulated. In this study, three original and contributed efforts are presented. To offer a transparent view of the state of previous relevant studies and research works in accounting and auditing that focus on blockchain, it begins by using bibliographic visibility analysis and a Scopus narrative analysis. Second, it highlights legislative, governance, and ethical concerns, such as education, where it tackles the use of blockchain in accounting and auditing. Lastly, it examines the impact of blockchain technologies on the accounting recognition of cryptocurrencies. Users of the technology should, therefore, take their time and learn how it works, as well as keep abreast of the different developments. In addition, the accounting industry must integrate blockchain certification and practice, most likely offline or as part of university education for those intending to become auditors or accountants.

Keywords: blockchain, crypto assets, governance, regulation & smart contracts

Procedia PDF Downloads 22
3590 The Impacts of Internal Employees on Brand Building: A Case Study of Cell Phone

Authors: Adnan Gohar

Abstract:

This research work aims the importance of internal employees in the making of a brand (cell phone) through customer satisfaction which basically explains the connection of internal employees with external customers. This research is designed to measure the satisfaction level of internal employees which further connects to the product evolution as a brand leaving a brand image in the eye of the external customer. The main focus is that internal employees are as important as external customers for the uplift of the product resulting in the brand. Internal employees are individual organization employees, vendors, departments, and distributors.

Keywords: brand building, customer satisfaction, internal employees, mobile franchise

Procedia PDF Downloads 252
3589 The Impact of Religiosity and Ethical Senstivity on Accounting Students’ Ethical Judgement Decision

Authors: Ahmed Mohamed Alteer

Abstract:

The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical judgement being affected by two individual factors, namely ethical sensitivity and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical sensitivity and religiosity may affect ethical judgement decision among accounting students. The suggestion model proposes that student ethical judgement is influenced by their ethical sensitivity and their religiosity. Nonetheless, the influence of religiosity on ethical judgement is expected to be via ethical sensitivity.

Keywords: asccounting students, ethical sensitivity, religiosity, ethical judgement

Procedia PDF Downloads 611
3588 Low Students' Access to University Education in Nigeria: Causes and Remedy

Authors: Robert Ogbanje Okwori

Abstract:

The paper explained the causes low students’ access to university education in Nigeria and how it can be remedied. It is discovered that low students’ access to university education in Nigeria is evident despite these number of universities in the country. In 2006/2007 academic session, 806,089 sat for Joint Unified Matriculation Board Examination (JAMB) into Nigerian universities and only 123,626 (15.3%) were admitted while 2011/2012 academic session, a total of 1,493,604 candidates sat for Joint Unified Matriculation Board Examination (JAMB) into Nigerian universities and only 65,073 (43.57%) were admitted. This necessitates for the research. Therefore, the study posed the following research questions. What are causes of low students’ access to university education in Nigeria? What are the challenges of students’ access to university education in Nigeria? How can students’ access to university education in Nigeria be improved? Sample survey research design was adopted for the study. A structured questionnaire was used to gather data for the study. Six hundred and eighty (680) respondents which comprised of 100 level university students; JAMB Officers and University administrators (Vice Chancellors, Registrars and Admission Officers) were used for the study. Stratified random sampling was applied for adequate representation of respondents from universities in the six geopolitical zones of Nigeria. Mean was used to answer research questions while Kuder-Richardson formula 20 was used to check the internal consistency of the instrument. The correlation coefficient of the instrument was 0.87. The major findings include the carrying capacity of each university contributes to low students’ access to university education and academic staff were inadequate. From the analysis of the study, it is concluded that the rate of access to university education is low, therefore, every university should establish distance learning programme to reduce university admission crisis. The training infrastructure in the universities should be improved upon by the owners to increase the carrying capacity of each university.

Keywords: access, causes, low, university

Procedia PDF Downloads 465
3587 Critical Success Factors for Successful Energy Management Implementation towards Sustainability in Malaysian Universities

Authors: A. Abdullah Saleh, A. H. Mohammed, M. N. Abdullah

Abstract:

Universities are increasingly consuming energy to support various activities. A large population of staff and students in Malaysian universities has led to excessive energy consumption which directly gives an impact to the environment. The key question then ascended "How well is an energy management (EM) been practiced in universities without taking the Critical Success Factors (CSFs) into consideration to ensure the management of university achieves the goals in reducing energy consumption". Review of past literature is carried out to establish CSFs for EM best practices. Thus, this paper highlighted the CSFs which have to be focused on by management of university to successfully measure the EM implementation and its performance. At the end of this paper, a theoretical framework is developed for EM success factors towards a sustainable university.

Keywords: critical success factors, energy management, sustainability, Malaysian universities

Procedia PDF Downloads 472
3586 Using A Corpus Approach To Investigate Positive University Images: A Comparison Between Chinese And ESC Universities

Authors: Han Hongmei

Abstract:

University image is receiving attention because of its key role in influencing student choice, faculty loyalty, and social recognition. Therefore, all universities strive to promote their positive images. However, for most people, the positive image of a university is often from fragmented perceptual understanding. Since universities’ official websites are important channels for image promotion, a corpus approach to university profiles in their official websites can reveal holistic positive images of universities. This study aims to compare positive images of high-level universities in China and English-speaking countries based on a profile corpus of theseuniversities. It is found that the positive images revealed in these university profiles are similar, with some minor differences. The similarities are reflected in the campus environment, historical achievements, comprehensive characteristics, scientific research institutions, and diversified faculty; while the differences are reflected in their unique characteristics. Furthermore, the findings also reveal a gap between Chinese universities and high-level universities in the English-speaking countries.

Keywords: university image, positive image, corpus of university profiles, comparative analysis, high-frequency words

Procedia PDF Downloads 104
3585 Visualization of Malaysia Universities Websites Based On Social Network Analysis

Authors: N. A. Ismail, Abdul Arif, Sharul Hafiz, Lu S. J., Tham W. S., Wong S. K.

Abstract:

This paper investigates the visulization of Malaysia universities websites. Twenty (20) public universities websites in Malaysia has been chosen as samples to explore and visualize the link relationship between their academic websites using social network analysis methods such as inlink, degree, weight, betweenness and modularity class. All of the connection and relation demonstrate the power to influence, comprehensive strength and also the variety of subject types that are present in universities. The experimental results also show that University Malaysia Sabah (UMS) is the biggest back links provider.

Keywords: academic websites, link analysis, social network analysis, experimental result

Procedia PDF Downloads 467
3584 Change of Internal Friction on Magnesium Alloy with 5.48% Al Dependence on the Temperature

Authors: Milan Uhríčik, Andrea Soviarová, Zuzana Dresslerová, Peter Palček, Alan Vaško

Abstract:

The article is focused on the analysis changes dependence on the temperature on the magnesium alloy with 5,48% Al, 0,813% Zn and 0,398% Mn by internal friction. Internal friction is a property of the material is measured on the ultrasonic resonant aparature at a frequency about f = 20470 Hz. The measured temperature range was from 30 °C up to 420 °C. Precisely measurement of the internal friction can be monitored ongoing structural changes and various mechanisms that prevent these changes.

Keywords: internal friction, magnesium alloy, temperature, resonant frequency

Procedia PDF Downloads 694
3583 Cryptocurrencies: Business Students’ Awareness and Universities’ Adoption Readiness and Compatibility of Use Considering the Mediation of Attitudes

Authors: Eric S. Parilla, Marc Edward Abadilla

Abstract:

The study aims to determine the effect of awareness of business students towards cryptocurrencies and the readiness of universities and colleges to accept cryptocurrencies as a medium of exchange, considering the mediation of business students’ attitudes. The research used partial least squares structural equation modeling (PLS-SEM) and deployed a questionnaire attuned to the awareness and attitudes of business students towards cryptocurrencies and readiness and compatibility of use in universities and colleges in Ilocos Norte. The output of the investigation revealed that awareness of business students is not correlated to the readiness of universities and colleges, which means that even though students understand cryptocurrencies, it is not an assurance that universities and colleges are ready to accept them as the medium of exchange. The study proposes that training and seminars for business students and professionals should be conducted to expand understanding and acceptance of cryptocurrencies.

Keywords: cryptocurrencies, awareness, readiness, attitudes

Procedia PDF Downloads 215
3582 Creating Entrepreneurial Universities: The Swedish Approach of Transformation

Authors: Fawaz Saad, Hamid Alalwany

Abstract:

Sweden has succeeded to maintain a high level of growth and development and has managed to sustain highly ranked position among the world’s developed countries. In this regard, Swedish universities are playing a vital role in supporting innovation and entrepreneurship at all levels and developing Swedish knowledge economy. This paper is aiming to draw on the experiences of two leading Swedish universities, addressing their transformation approach to create entrepreneurial universities and fulfilling their objectives in the era of knowledge economy. The objectives of the paper include: (1) Introducing the Swedish higher education and its characteristics. (2) Examining the infrastructure elements for innovation and Entrepreneurship at two of the Swedish entrepre-neurial universities. (3) Addressing the key aspects of support systems in the initiatives of both Chalmers and Gothenburg universities to support innovation and advance entrepreneurial practices. The paper will contribute to two discourses: (1) Examining the relationship between support systems for innovation and entrepreneurship and the Universities’ policies and practices. (2) Lessons for University leaders to assist the development and implementation of effective innovation and en-trepreneurship policies and practices.

Keywords: Entrepreneurial University, Chalmers University, Gothenburg University, innovation and entrepreneurship policies, entrepreneurial transformation

Procedia PDF Downloads 503
3581 Audit and Assurance Program for AI-Based Technologies

Authors: Beatrice Arthur

Abstract:

The rapid development of artificial intelligence (AI) has transformed various industries, enabling faster and more accurate decision-making processes. However, with these advancements come increased risks, including data privacy issues, systemic biases, and challenges related to transparency and accountability. As AI technologies become more integrated into business processes, there is a growing need for comprehensive auditing and assurance frameworks to manage these risks and ensure ethical use. This paper provides a literature review on AI auditing and assurance programs, highlighting the importance of adapting traditional audit methodologies to the complexities of AI-driven systems. Objective: The objective of this review is to explore current AI audit practices and their role in mitigating risks, ensuring accountability, and fostering trust in AI systems. The study aims to provide a structured framework for developing audit programs tailored to AI technologies while also investigating how AI impacts governance, risk management, and regulatory compliance in various sectors. Methodology: This research synthesizes findings from academic publications and industry reports from 2014 to 2024, focusing on the intersection of AI technologies and IT assurance practices. The study employs a qualitative review of existing audit methodologies and frameworks, particularly the COBIT 2019 framework, to understand how audit processes can be aligned with AI governance and compliance standards. The review also considers real-time auditing as an emerging necessity for influencing AI system design during early development stages. Outcomes: Preliminary findings indicate that while AI auditing is still in its infancy, it is rapidly gaining traction as both a risk management strategy and a potential driver of business innovation. Auditors are increasingly being called upon to develop controls that address the ethical and operational risks posed by AI systems. The study highlights the need for continuous monitoring and adaptable audit techniques to handle the dynamic nature of AI technologies. Future Directions: Future research will explore the development of AI-specific audit tools and real-time auditing capabilities that can keep pace with evolving technologies. There is also a need for cross-industry collaboration to establish universal standards for AI auditing, particularly in high-risk sectors like healthcare and finance. Further work will involve engaging with industry practitioners and policymakers to refine the proposed governance and audit frameworks. Funding/Support Acknowledgements: This research is supported by the Information Systems Assurance Management Program at Concordia University of Edmonton.

Keywords: AI auditing, assurance, risk management, governance, COBIT 2019, transparency, accountability, machine learning, compliance

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3580 Network User Rules in Universities

Authors: Michel Berthiaume, Daniel Chamberland-Tremblay, Elaine Paiva Mosconi, Jérôme Blanchet-Brisson

Abstract:

This presentation documents the overall failure of North-American universities to build an effective IT Policies communication with their primary users: the students. A sample of 12 universities was selected. A set of indicators based on usability principles to assess the content of IT Policies vas devised. Then, IT Policies were rated according to the indicators and the results analyzed to build an overall picture of the potential of communication problems in policy communication. The initial finding is that network security professionals in Universities have to reach a delicate balance between asset protection, asset valorization and user security awareness.

Keywords: computer security, IT policy, security awareness, network user rules

Procedia PDF Downloads 558
3579 Sustainability from Ecocity to Ecocampus: An Exploratory Study on Spanish Universities' Water Management

Authors: Leyla A. Sandoval Hamón, Fernando Casani

Abstract:

Sustainability has been integrated into the cities’ agenda due to the impact that they generate. The dimensions of greater proliferation of sustainability, which are taken as a reference, are economic, social and environmental. Thus, the decisions of management of the sustainable cities search a balance between these dimensions in order to provide environment-friendly alternatives. In this context, urban models (where water consumption, energy consumption, waste production, among others) that have emerged in harmony with the environment, are known as Ecocity. A similar model, but on a smaller scale, is ‘Ecocampus’ that is developed in universities (considered ‘small cities’ due to its complex structure). So, sustainable practices are being implemented in the management of university campus activities, following different relevant lines of work. The universities have a strategic role in society, and their activities can strengthen policies, strategies, and measures of sustainability, both internal and external to the organization. Because of their mission in knowledge creation and transfer, these institutions can promote and disseminate more advanced activities in sustainability. This model replica also implies challenges in the sustainable management of water, energy, waste, transportation, among others, inside the campus. The challenge that this paper focuses on is the water management, taking into account that the universities consume big amounts of this resource. The purpose of this paper is to analyze the sustainability experience, with emphasis on water management, of two different campuses belonging to two different Spanish universities - one urban campus in a historic city and the other a suburban campus in the outskirts of a large city. Both universities are in the top hundred of international rankings of sustainable universities. The methodology adopts a qualitative method based on the technique of in-depth interviews and focus-group discussions with administrative and academic staff of the ‘Ecocampus’ offices, the organizational units for sustainability management, from the two Spanish universities. The hypotheses indicate that sustainable policies in terms of water management are best in campuses without big green spaces and where the buildings are built or rebuilt with modern style. The sustainability efforts of the university are independent of the kind of (urban – suburban) campus but an important aspect to improve is the degree of awareness of the university community about water scarcity. In general, the paper suggests that higher institutions adapt their sustainability policies depending on the location and features of the campus and their engagement with the water conservation. Many Spanish universities have proposed policies, good practices, and measures of sustainability. In fact, some offices or centers of Ecocampus have been founded. The originality of this study is to learn from the different experiences of sustainability policies of universities.

Keywords: ecocampus, ecocity, sustainability, water management

Procedia PDF Downloads 216
3578 Voluntary Information of Intellectual Capital Disclosed Online by Public Spanish Universities

Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

Abstract:

The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature.

Keywords: intellectual capital, quality disclosure, websites, universities, Spain

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3577 Comparative Learning Challenges Experienced by Students in Universities of Developing Nations in Sub-Saharan Africa

Authors: Chinaza Uleanya, Martin Duma, Bongani Gamede

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The study investigated learning challenges experienced by students in universities situated in developing sub-Saharan African countries using selected universities in South Africa and Nigeria. Questionnaires were administered to 2,335 randomly selected students from selected universities in South Africa and Nigeria. The outcome of the study shows that six common learning challenges are visible in developing sub-Sahara African universities. The causes of these learning challenges cut across the failure in responsibilities of the various stakeholders in the field of education and the effects are monumental both to the students and society. This paper suggests recommendations to university administrators, education policy makers and implementers on the need to take education more seriously, to review and implement appropriate policies, and to ensure provision of quality education through the supply of adequate amenities and other motivating factors.

Keywords: learning, challenges, learning challenges, access with success, participatory access

Procedia PDF Downloads 293
3576 A Comparative Study of Social Entrepreneurship Centers in Universities of the World

Authors: Farnoosh Alami, Nazgol Azimi

Abstract:

Universities have recently paid much attention to the subject of social entrepreneurship. As a result, many of the highly ranked universities have established centers in this regard. The present research aims to investigate vision and mission of social entrepreneurship centers of the best universities ranked under 50 by Shanghai List 2013. It tries to find the common goals and features of their mission, vision, and activities which lead to their present success. This investigation is based on the web content of the first top 10 universities; among which six had social entrepreneurship centers. This is a qualitative research, and the findings are based on content analysis of documents. The findings confirm that education, research, talent development, innovative solutions, and supporting social innovation, are shared in the vision of these centers. In regard to their missions, social participation, networking, and leader education are the most shared features. Their common activities are focused on five categories of education, research, support, promotion, and networking.

Keywords: comparative study, qualitative research, social entrepreneurship centers, universities in the world

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3575 The Role of the Founding Ideals of a University in Higher Education

Authors: Masanori Kimura

Abstract:

The “founding spirit” of a Japanese university is similar to the mission statement of a Western university, but the difference between the two is that the former more closely reflects the founder’s inner world because it usually originates from the strong personal beliefs that the founder held when establishing the university. To find how much this ideology actually valued in today’s higher education, this paper surveys 2091 job openings for foreign language full-time faculty positions, posted by Japanese private universities from 2012 to 2016. The results suggest that women’s universities and universities with religious affiliations have a tendency to request that successful candidates observe their founding spirit, or at least demonstrate some understanding of the ideology after being hired. On the other hand, co-ed universities and universities with no religious affiliations do not show such a distinct tendency. A chi-square test revealed that this difference between the two groups was statistically significant (p<.01). Furthermore, the paper argues that it is not always appropriate for universities to evaluate themselves based on a single evaluation scale such as university rankings, and that both faculty and staff members need to be more aware of the founding spirit to improve the quality of the education the university provides.

Keywords: founding spirit, higher education, university administrative management, university evaluation

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3574 Job Satisfaction among Public and Private Universities in Egypt Related to Organizational and Personal Aspects

Authors: Reem Alkadeem

Abstract:

This study aims at evaluating the overall satisfaction of faculty members and relating it to organizational and personal aspects in Egyptian public and private universities. These aspects are identified through an extensive study of all factors that might affect job satisfaction. The most influencing parameters selected are academics’ demographics, human resource management, organizational profile, workload, teamwork skills, recognition, autonomy, teaching activity, research activity, and motivation. A questionnaire of 94 questions was used to assess job satisfaction and the previously mentioned parameters. It was distributed among seven hundred members of different universities in Egypt. Two hundred and twenty-seven faculty members responded. This sample was gathered from twelve universities and The Supreme Council of Universities. The ANOVA showed a significant relationship (p < 0.05) between eight of the selected parameters and job satisfaction. These parameters are age, rank, human resource management, profile of organizational characteristics, workload, recognition, teaching activity, and motivation.

Keywords: job satisfaction, higher education, organizational profile, Egyptian universities

Procedia PDF Downloads 479