Search results for: auditor switch

Authors: Ashkan Mirzay Fashami

Abstract:

This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms.

Keywords: Audit fee, auditor switch, Australia, industry, location.

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Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: Audit quality control, audit program, financial statement, perspective analysis.

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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Authors: Levan Sabauri

Abstract:

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.

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Authors: S.Ponmalar, S.Sundaravadivelu

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Traditional optical networks are gradually evolving towards intelligent optical networks due to the need for faster bandwidth provisioning, protection and restoration of the network that can be accomplished with devices like optical switch, add drop multiplexer and cross connects. Since dense wavelength multiplexing forms the physical layer for intelligent optical networking, the roll of high speed all optical switch is important. This paper analyzes such an ultra-high speed polymer electro-optic switch. The performances of the 2x2 optical waveguide switch with rectangular, triangular and trapezoidal grating profiles on various device parameters are analyzed. The simulation result shows that trapezoidal grating is the optimized structure which has the coupling length of 81μm and switching voltage of 11V for the operating wavelength of 1550nm. The switching time for this proposed switch is 0.47 picosecond. This makes the proposed switch to be an important element in the intelligent optical network.

Keywords: Intelligent optical network, optical switch, electrooptic effect, coupled mode theory, waveguide grating structures

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Authors: Morteza Fathipour, Seyed Nasrolah Anousheh, Kaveh Ghiafeh Davoudi, Vala Fathipour

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A device analysis of the photoconductive semiconductor switch is carried out to investigate distribution of electric field and carrier concentrations as well as the current density distribution. The operation of this device was then investigated as a switch operating in X band. It is shown that despite the presence of symmetry geometry, switch current density of the on-state steady state mode is distributed asymmetrically throughout the device.

Keywords: Band X, Gallium-Arsenide, Mixed mode, PCSS, Photoconductivity.

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Authors: V. Eramo, L. Piazzo, M. Listanti, A. Germoni, A Cianfrani

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The performance of the Optical Code Division Multiplexing/ Wavelength Division Multiplexing (WDM/OCDM) technique for Optical Packet Switch is investigated. The impact on the performance of the impairment due to both Multiple Access Interference and Beat noise is studied. The Packet Loss Probability due to output packet contentions is evaluated as a function of the main switch and traffic parameters when Gold coherent optical codes are adopted. The Packet Loss Probability of the OCDM/WDM switch can reach 10-9 when M=16 wavelengths, Gold code of length L=511 and only 24 wavelength converters are used in the switch.

Keywords: Optical code division multiplexing, bufferless optical packet switch, performance evaluation.

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Authors: Tien-Tung Chung, Chin-Te Lin, Chung-Yun Lee, Kuang-Chao Fan, Shou-Heng Chen

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This paper studies the optimum design for reducing optical loss of an 8x8 mechanical type optical switch due to the temperature change. The 8x8 optical switch is composed of a base, 8 input fibers, 8 output fibers, 3 fixed mirrors and 17 movable mirrors. First, an innovative switch configuration is proposed with thermal-compensated design. Most mechanical type optical switches have a disadvantage that their precision and accuracy are influenced by the ambient temperature. Therefore, the thermal-compensated design is to deal with this situation by using materials with different thermal expansion coefficients (α). Second, a parametric modeling program is developed to generate solid models for finite element analysis, and the thermal and structural behaviors of the switch are analyzed. Finally, an integrated optimum design program, combining Autodesk Inventor Professional software, finite element analysis software, and genetic algorithms, is developed for improving the thermal behaviors that the optical loss of the switch is reduced. By changing design parameters of the switch in the integrated design program, the final optimum design that satisfies the design constraints and specifications can be found.

Keywords: Optical switch, finite element analysis, thermal-compensated design, optimum design.

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Authors: Nur Syarafina Binti Othman, Tsubasa Jindo, Makato Yamada, Miho Tsuyama, Hitoshi Nakano

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A novel method to produce a fast high voltage solid states switch using Insulated Gate Bipolar Transistors (IGBTs) is presented for discharge-pumped gas lasers. The IGBTs are connected in series to achieve a high voltage rating. An avalanche transistor is used as the gate driver. The fast pulse generated by the avalanche transistor quickly charges the large input capacitance of the IGBT, resulting in a switch out of a fast high-voltage pulse. The switching characteristic of fast-high voltage solid state switch has been estimated in the multi-stage series-connected IGBT with the applied voltage of several tens of kV. Electrical circuit diagram and the mythology of fast-high voltage solid state switch as well as experimental results obtained are presented.

Keywords: High voltage, IGBT, Solid states switch.

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Authors: V. Eramo, E. Miucci, A. Cianfrani, A. Germoni, M. Listanti

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The power consumption of an Optical Packet Switch equipped with SOA technology based Spanke switching fabric is evaluated. Sophisticated analytical models are introduced to evaluate the power consumption versus the offered traffic, the main switch parameters, and the used device characteristics. The impact of Amplifier Spontaneous Emission (ASE) noise generated by a transmission system on the power consumption is investigated. As a matter of example for 32×32 switches supporting 64 wavelengths and offered traffic equal to 0,8, the average energy consumption per bit is 5, 07 · 10-2 nJ/bit and increases if ASE noise introduced by the transmission systems is increased.

Keywords: Spanke, Amplifier Spontaneous Emission Noise, Power Consumption, Optical Packet Switch.

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Authors: Hazly Amir, Roime Puniran

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This paper will present the implementation of QoS policy based system by utilizing rules on Access Control List (ACL) over Layer 3 (L3) switch. Also presented is the architecture on that implementation; the tools being used and the result were gathered. The system architecture has an ability to control ACL rules which are installed inside an external L3 switch. ACL rules used to instruct the way of access control being executed, in order to entertain all traffics through that particular switch. The main advantage of using this approach is that the single point of failure could be prevented when there are any changes on ACL rules inside L3 switches. Another advantage is that the agent could instruct ACL rules automatically straight away based on the changes occur on policy database without configuring them one by one. Other than that, when QoS policy based system was implemented in distributed environment, the monitoring process can be synchronized easily due to the automate process running by agent over external policy devices.

Keywords: QOS, ACL, L3 Switch.

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Authors: Nargess Mottaghi Golshan, Siti Zaleha Abdul Rasid

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Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.

Keywords: Enterprise risk management, risk, public listed company.

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Authors: Jamie Wong, Daisy Sang, Chang-Shyh Peng

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Geofence is a virtual fence defined by a preset physical radius around a target location. Geofencing App provides location-based services which define the actionable operations upon the crossing of a geofence. Geofencing requires continual location tracking, which can consume noticeable amount of battery power. Additionally, location updates need to be frequent and accurate or order so that actions can be triggered within an expected time window after the mobile user navigate through the geofence. In this paper, we build an Android mobile geofencing Application to remotely and autonomously control a power switch.

Keywords: Location based service, geofence, autonomous, remote switch.

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Authors: Suhas K, Sripadaraja K

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This paper details few mechanical modeling and design issues of RF MEMS switches. We concentrate on an electrostatically actuated broad side series switch; surface micromachined with a crab leg membrane. The same results are extended to any complex structure. With available experimental data and fabrication results, we present the variation in dynamic performance and compliance of the switch with reference to few design issues, which we find are critical in deciding the dynamic behavior of the switch, without compromise on the RF characteristics. The optimization of pull in voltage, transient time and resonant frequency with regard to these critical design parameters are also presented.

Keywords: Microelectromechanical Systems (MEMS), RadioFrequency MEMS, Modeling, Actuators

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Authors: Yao-Tang Chang, Chuen-Ching Wang, Shu-Han Hu

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In order to implement flexibility as well as survivable capacities over passive optical network (PON), a new automatic random fault-recovery mechanism with array-waveguide-grating based (AWG-based) optical switch (OSW) is presented. Firstly, wavelength-division-multiplexing and optical code-division multiple-access (WDM/OCDMA) scheme are configured to meet the various geographical locations requirement between optical network unit (ONU) and optical line terminal (OLT). The AWG-base optical switch is designed and viewed as central star-mesh topology to prohibit/decrease the duplicated redundant elements such as fiber and transceiver as well. Hence, by simple monitoring and routing switch algorithm, random fault-recovery capacity is achieved over bi-directional (up/downstream) WDM/OCDMA scheme. When error of distribution fiber (DF) takes place or bit-error-rate (BER) is higher than 10-9 requirement, the primary/slave AWG-based OSW are adjusted and controlled dynamically to restore the affected ONU groups via the other working DFs immediately.

Keywords: Random fault recovery mechanism, Array-waveguide-grating based optical switch (AWG- based OSW), wavelength-division-multiplexing and optical code-divisionmultiple-access (WDM/ OCDMA)

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Authors: Gianluca Cornetta, David J. Santos

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This paper describes a 2.4 GHz passive switch mixer and a 5/2.5 GHz voltage-controlled negative Gm oscillator (VCO) with an inversion-mode MOS varactor. Both circuits are implemented using a 1P8M 0.13 μm process. The switch mixer has an input referred 1 dB compression point of -3.89 dBm and a conversion gain of -0.96 dB when the local oscillator power is +2.5 dBm. The VCO consumes only 1.75 mW, while drawing 1.45 mA from a 1.2 V supply voltage. In order to reduce the passives size, the VCO natural oscillation frequency is 5 GHz. A clocked CMOS divideby- two circuit is used for frequency division and quadrature phase generation. The VCO has a -109 dBc/Hz phase noise at 1 MHz frequency offset and a 2.35-2.5 GHz tuning range (after the frequency division), thus complying with ZigBee requirements.

Keywords: Switch Mixers, Varactors, IEEE 802.15.4 (ZigBee), Direct Conversion Receiver, Wireless Sensor Networks.

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Authors: K. Navaz, Kannan Balasubramanian

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Due to the increasing growth of internet users, the emerging applications of multicast are growing day by day and there is a requisite for the design of high-speed switches/routers. Huge amounts of effort have been done into the research area of multicast switch fabric design and algorithms. Different traffic scenarios are the influencing factor which affect the throughput and delay of the switch. The pointer based multicast scheduling algorithms are not performed well under non-uniform traffic conditions. In this work, performance of the switch has been analyzed by applying the advanced multicast scheduling algorithm OQSMS (Optimal Queue Selection Based Multicast Scheduling Algorithm), MDDR (Multicast Due Date Round-Robin Scheduling Algorithm) and MDRR (Multicast Dual Round-Robin Scheduling Algorithm). The results show that OQSMS achieves better switching performance than other algorithms under the uniform, non-uniform and bursty traffic conditions and it estimates optimal queue in each time slot so that it achieves maximum possible throughput.

Keywords: Multicast, Switch, Delay, Scheduling.

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Authors: Hongjun Liu, Cunxiao Gao, Jintao Tao, Wei Zhao, Yishan Wang

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A compact tunable 10 W picosecond source based on Yb-doped fiber amplification of gain switch laser diode has been demonstrated. A gain switch semiconductor laser diode was used as the seed source, and a multi-stage single mode Yb-doped fiber preamplifier was combined with two large mode area double-clad Yb-doped fiber main amplifiers to construct the amplification system. The tunable pulses with high stability and excellent beam quality (M2<1.2) of 10 W average power 150 ps pulse duration at 1 MHz repetition rate were obtained. The central wavelength with the line width of 2.5-3 nm was tunable from 1053 nm to 1073 nm.

Keywords: Fiber laser, fiber amplifier, picosecond laser, highpower laser

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Authors: Mohammad Syuhaimi Ab-Rahman, Mohd. Saiful Dzulkefly Zan, Mohd Taufiq Mohd Yusof

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With the drastically growth in optical communication technology, a lossless, low-crosstalk and multifunction optical switch is most desirable for large-scale photonic network. To realize such a switch, we have introduced the new architecture of optical switch that embedded many functions on single device. The asymmetrical architecture of OXADM consists of 3 parts; selective port, add/drop operation, and path routing. Selective port permits only the interest wavelength pass through and acts as a filter. While add and drop function can be implemented in second part of OXADM architecture. The signals can then be re-routed to any output port or/and perform an accumulation function which multiplex all signals onto single path and then exit to any interest output port. This will be done by path routing operation. The unique features offered by OXADM has extended its application to Fiber to-the Home Technology (FTTH), here the OXADM is used as a wavelength management element in Optical Line Terminal (OLT). Each port is assigned specifically with the operating wavelengths and with the dynamic routing management to ensure no traffic combustion occurs in OLT.

Keywords: OXADM, asymmetrical architecture, optical switch, OLT, FTTH.

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Authors: Mohammad Syuhaimi Ab-Rahman, Boon Chuan Ng, Norshilawati Mohamad Ibrahim, Sahbudin Shaari

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This paper describes the development of a 16-ports optical code division multiple access (OCDMA) encoder prototype based on Arrayed Waveguide Grating (AWG) and optical switches. It is potentially to provide a high security for data transmission due to all data will be transmitted in binary code form. The output signals from AWG are coded with a binary code that given to an optical switch before it signal modulate with the carrier and transmitted to the receiver. The 16-ports encoder used 16 double pole double throw (DPDT) toggle switches to control the polarization of voltage source from +5 V to -5 V for 16 optical switches. When +5 V is given, the optical switch will give code '1' and vice versa. The experimental results showed the insertion loss, crosstalk, uniformity, and optical signal-noise-ratio (OSNR) for the developed prototype are <12 dB, 9.77 dB, <1.63dB, and ≥20dB.

Keywords: AWG, encoder, OCDMA, optical switch.

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Authors: Bernardo Cedano, Ahmed H. Eltom, Bob Hay, Jim Glass, Raga Ahmed

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The deployment of smart grid devices such as smart meters and smart switches (SS) supported by a reliable and fast communications system makes automated distribution possible, and thus, provides great benefits to electric power consumers and providers alike. However, more research is needed before the full utility of smart switch data is realized. This paper presents new automated switching techniques using SS within the electric power grid. A concise background of the SS is provided, and operational examples are shown. Organization and presentation of data obtained from SS are shown in the context of the future goal of total automation of the distribution network. The description of application techniques, the examples of success with SS, and the vision outlined in this paper serve to motivate future research pertinent to disturbance analysis automation.

Keywords: Disturbance automation, electric power grid, smart grid, smart switch.

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Authors: M. S. Razana, Z. W. Shafiuddin

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Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.

Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, Competence, Certification.

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Authors: P. Vaculik

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The newest semiconductor devices on the market are MOSFET transistors based on the silicon carbide – SiC. This material has exclusive features thanks to which it becomes a better switch than Si – silicon semiconductor switch. There are some special features that need to be understood to enable the device’s use to its full potential. The advantages and differences of SiC MOSFETs in comparison with Si IGBT transistors have been described in first part of this article. Second part describes driver for SiC MOSFET transistor and last part of article represents SiC MOSFET in the application of buck converter (step-down) and design of simple RC snubber. 

Keywords: SiC, Si, MOSFET, IGBT, SBD, RC snubber.

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Authors: M. N. Moschakis, I. G. Andritsos, V. V. Dafopoulos, J. M. Prousalidis, E. S. Karapidakis

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This paper deals with the evaluation of different detection strategies used in power electronic devices as a critical element for an effective mitigation of voltage disturbances. The effectiveness of those detection schemes in the mitigation of disturbances such as voltage sags by a Solid-State Transfer Switch is evaluated through simulations. All critical parameters affecting their performance is analytically described and presented. Moreover, the effect of fast detection of sags on the overall performance of STS is analyzed and investigated.

Keywords: Faults (short-circuits), industrial engineering, power electronics, power quality, static transfer switch, voltage sags (or dips).

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Authors: Najmeh Bolbolamiri, Maryam Setayesh Sanai, Ahmad Mirabadi

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This paper deals with condition monitoring of electric switch machine for railway points. Point machine, as a complex electro-mechanical device, switch the track between two alternative routes. There has been an increasing interest in railway safety and the optimal management of railway equipments maintenance, e.g. point machine, in order to enhance railway service quality and reduce system failure. This paper explores the development of Kolmogorov- Smirnov (K-S) test to detect some point failures (external to the machine, slide chairs, fixing, stretchers, etc), while the point machine (inside the machine) is in its proper condition. Time-domain stator Current signatures of normal (healthy) and faulty points are taken by 3 Hall Effect sensors and are analyzed by K-S test. The test is simulated by creating three types of such failures, namely putting a hard stone and a soft stone between stock rail and switch blades as obstacles and also slide chairs- friction. The test has been applied for those three faults which the results show that K-S test can effectively be developed for the aim of other point failures detection, which their current signatures deviate parametrically from the healthy current signature. K-S test as an analysis technique, assuming that any defect has a specific probability distribution. Empirical cumulative distribution functions (ECDF) are used to differentiate these probability distributions. This test works based on the null hypothesis that ECDF of target distribution is statistically similar to ECDF of reference distribution. Therefore by comparing a given current signature (as target signal) from unknown switch state to a number of template signatures (as reference signal) from known switch states, it is possible to identify which is the most likely state of the point machine under analysis.

Keywords: stator currents monitoring, railway points, point failures, fault detection and diagnosis, Kolmogorov-Smirnov test, time-domain analysis.

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Authors: V. Eramo, E. Miucci, A. Cianfrani, A. Germoni, M. Listanti

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We evaluate the average energy consumption per bit in Optical Packet Switches equipped with BENES switching fabric realized in Semiconductor Optical Amplifier (SOA) technology. We also study the impact that the Amplifier Spontaneous Emission (ASE) noise generated by a transmission system has on the power consumption of the BENES switches due to the gain saturation of the SOAs used to realize the switching fabric. As a matter of example for 32×32 switches supporting 64 wavelengths and offered traffic equal to 0,8, the average energy consumption per bit is 2, 34 · 10-1 nJ/bit and increases if ASE noise introduced by the transmission systems is increased.

Keywords: Benes, Amplifier Spontaneous Emission Noise, EnergyConsumption, Optical Packet Switch.

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Authors: Sergey M. Karabanov, Dmitry V. Suvorov, Dmitry Yu. Tarabrin

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The operating principle of magnetically controlled microelectromechanical system (MEMS) switches is based on controlling the beam movement under the influence of a magnetic field. Currently, there is a MEMS switch design with a flexible ferromagnetic electrode in the form of a fixed-terminal beam, with an electrode fastened on a straight or cranked anchor. The basic performance characteristics of magnetically controlled MEMS switches (service life, sensitivity, contact resistance, fast response) are largely determined by the flexible electrode design. To ensure the stable and controlled motion of the flexible electrode, it is necessary to provide the optimal design of a flexible electrode.

Keywords: MEMS switch, magnetic sensitivity, magnetic concentrator.

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Authors: Naim Suleyman Ting, Yakup Sahin, Ismail Aksoy

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This paper presents a zero voltage transition-zero current transition (ZVT-ZCT)-PWM DC-DC boost converter with direct power transfer. In this converter, the main switch turns on with ZVT and turns off with ZCT. The auxiliary switch turns on and off with zero current switching (ZCS). The main diode turns on with ZVS and turns off with ZCS. Besides, the additional current or voltage stress does not occur on the main device. The converter has features as simple structure, fast dynamic response and easy control. Also, the proposed converter has direct power transfer feature as well as excellent soft switching techniques. In this study, the operating principle of the converter is presented and its operation is verified for 1 kW and 100 kHz model.

Keywords: Direct power transfer, boost converter, zero-voltage transition, zero-current transition.

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Authors: Krisna Damayanti, Lilis Ardini

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Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Keywords: Auditors, java, character, profession, code of ethics, client.

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Authors: Sheikh I. Azid, Bibhya Sharma

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A low cost Short Message System (SMS) based Home security system equipped with motion, smoke, temperature, humidity and light sensors has been studied and tested. The sensors are controlled by a microprocessor PIC 18F4520 through the SMS having password protection code for the secure operation. The user is able to switch light and the appliances and get instant feedback. Also in cases of emergencies such as fire or robbery the system will send alert message to occupant and relevant civil authorities. The operation of the home security has been tested on Vodafone- Fiji network and Digicel Fiji Network for emergency and feedback responses for 25 samples. The experiment showed that it takes about 8-10s for the security system to respond in case of emergency. It takes about 18-22s for the occupant to switch and monitor lights and appliances and then get feedback depending upon the network traffic.

Keywords: Smart Home, SMS, Sensors, Microprocessor.

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