Оценка компетенций и профессиональных навыков аудитора в цифровой среде: аудиторские IT-риски

The digitalization trend has fundamentally changed the operating conditions of modern universities and contributed to the formation of new market segments. The use of modern information technologies has made it possible to improve the manufacturability and individualization of educational and research processes, ensuring the achievement of a new quality of the digital scientific and educational environment. New areas of development of the digital scientific and educational environment based on the use of information technology capabilities include gamification technologies, virtual and augmented reality, robotics, cloud technologies, artificial intelligence, blockchain, virtual assistants and the use of social networks in education, research and innovation and other fields of activity. universities. At the same time, these technologies can be applied in the context of developing a software package and information and methodological support for the process of forming and developing sustainable competitiveness of employees of modern universities.

The proliferation of Information and Communication Technologies (ICT) coupled with sophisticated network protocols have unveiled new avenues for enterprises and organizations and the hospitality industries cannot be left out. Technology-based systems stand in a pivotal position to offer better service to the populace. Hospitality industries such as hotels can take advantage of the pervasiveness of ICT vis-à-vis technology-based systems to advance some of their operations. This paper seeks to assess the use of Information and Communication Technologies (ICT) in a front office operation of chain hotels in Ghana. The paper determines the extent of the use of information technology in a front office operation of chain hotels in Ghana. The paper continues to assess the effect of the use of information technology in the front office operation of chain hotels in Ghana, thus if the use of ICT has any effect on chain hotels’ front office operations. The paper further makes recommendations to chain hotel operators and the Ghana Tourist Authority (GTA) and policy makers on the use of information and communications technology in front office operation in chain hotels. Three chain hotels in Ghana were assessed.

The article explores the processes of global use of information technologies and systems, which allows creating economic benefits and promoting social and political integration, causing general prosperity and sustainable development of society. A review of the networked readiness system is provided, which provides executives with directive information on the key pillars to take into account the full use of information and communication technologies in their economic growth strategies. The essence of the modern model of the Network Readiness Index (NRI), which consists of four main pillars (technology, people, governance and impact), is revealed, each of which is formed from three sub-pillars, defining in a complex the real state of the use of information and communication technologies in a particular country. The rating of Ukraine according to the Networked Readiness Index and its main four pillars is presented. The degree of implementation of information technologies at Ukrainian enterprises by types of economic activity and their use of information and communication technologies, depending on the average number of employees, taking into account access to the Internet, the presence of a website and the purchase of cloud computing services are given. The essence and measurements of the basic principles (scientific validity, competence, timeliness, completeness of content, flexibility and homeostaticity) regarding the adoption of management decisions in the network economy are considered, which allows obtaining a synergistic effect. It is proposed to focus further research on the generation and design of a communication and information technology system, increasing investment in the information and communication technology sector and further popularizing the Internet and developing e-commerce.

The Department of Veterans Affairs (VA) has been at the vanguard of information technology (IT) and use of comprehensive electronic health records. Despite the widespread use of health IT in the VA, there are still a variety of key questions that need to be answered in order to maximize the utility of IT to improve patient access to quality services. This paper summarizes the potential of IT to enhance healthcare access, key gaps in current evidence linking IT and access, and methodologic challenges for related research. We also highlight four key issues to be addressed when implementing and evaluating the impact of IT interventions on improving access to quality care: 1) Understanding broader needs/perceptions of the Veteran population and their caregivers regarding use of IT to access healthcare services and related information. 2) Understanding individual provider/clinician needs/perceptions regarding use of IT for patient access to healthcare. 3) System/Organizational issues within the VA and other organizations related to the use of IT to improve access. 4) IT integration and information flow with non-VA entities. While the VA is used as an example, the issues are salient for healthcare systems that are beginning to take advantage of IT solutions.

The purpose of this study is to analyse the codes of ethics and university deontology in order to identify the rules for the use of information technology. In the introductory part of the study, there is highlighted the importance of observing these rules by the university teachers. From a theoretical point of view, there are provided the characteristic elements of the code of ethics and university deontology and there are specified concrete examples of rules of the use of information technology included in the codes of ethics in the university field at international level. At the basis of the code of ethics there is a set of principles and norms that the members of the academic community agree to respect them. The research methodology is qualitative, focused on the use of content analysis. The codes of ethics of 38 universities from Romanian education were analysed to identify the rules for using information technology. Content analysis of the themes related to the rules of the use of information technology is performed based on the indicators derived from the theoretical part. The results of the analysis led to the fact that there are few explicit rules regarding the use of information and communication technologies included in codes of university ethics. It is recommended to introduce specific rules in order to raise awareness of the importance of respecting these rules by university teachers and students. Therefore, the university codes of ethics will be reconsidered from the perspective of the development of information technology.

The object of the study is public relations regarding the formation of the digital economy at the national and global levels. The author identifies the most urgent, in his opinion, problems requiring legal regulation in the conditions of the use of new information technologies in economic activity. The issues of international scientific and technical cooperation, the development of ecosystem methods of economic activity, the problems of using information technologies in the format of import substitution are considered. The importance of changing certain conceptual policy documents in connection with the need to transition to the digital economy, the commitment of the Russian Federation to the principles of ensuring compliance with international obligations to ensure international economic activity in the field of high technologies is emphasized. The novelty of the research lies in the fact that the article comprehensively examines the directions of formation of state policy in the field of the use of information technologies in economic activity, considers new ways of conducting it that require changes in legislation and makes proposals for its improvement. As a result of the analysis, the following main conclusions are formulated:1) in conditions of limited access of the Russian Federation to Western information technology markets, it is necessary to form a policy of scientific and technical cooperation of the state, taking into account the support of joint research teams developing practical solutions for business communities; 2) it is necessary to adjust the current legislation for the development of ecosystems as a new direction of economic activity, taking into account the balance of interests of all participants in the field of consumer information processing and the use of information systems that ensure data security; 3) at the regulatory level, it is necessary to ensure the control of import-substituting software, its compliance with both security standards and international standards for information processing; 4) in modern political and legal conditions, it seems necessary for all states to maintain their commitment to the consolidated development of the digital economy and preserve all ways of participating in international lawmaking on the safe use of information technologies in economic activities.

PurposeThe purpose of this paper is to identify the drivers of information technology (IT) use in the supply chain. Given that the use of IT in the supply chain has been a popular topic of research it is timely to analyse the literature to identify patterns and key factors for success.Design/methodology/approachA grounded theory approach is used to build a conceptual model using peer‐reviewed journal articles. The selection criteria are derived from the literature review and these are used to extract suitable articles from the online databases. The term “supply chain” is used with all the selection key words to make the search more specific and relevant to the expected search outcome.FindingsThe drivers of IT use in the supply chain are related to three levels of complexity and organisational change. The first level (low) involves a less complex use of IT that is driven through a desire to reduce costs. The drivers are cost reduction, reduced lead and cycle times, increased operational capability and information quality improvement. The second level (medium) involves a medium level of complexity that is characterised by networking and collaboration. The drivers are better relationships and information accessibility. Level two requires the drivers for level one. The most complex level is aimed at organisational transformation. The drivers are market sharing expansion, risk sharing and reduction, high quality service and better decision making. Level three also requires the drivers for levels one and two.Research limitations/implicationsThe study identified that many organisations use IT in the supply chain (SC) without understanding the drivers of IT use and this impacted on their success. In addition, it found that drivers can be classified into a hierarchy of benefits.Practical implicationsA lack of understanding of the drivers of IT use in the SC can be overcome by using the list of specific drivers and how these relate to organisational change. The manager's increased understanding of these factors should improve the success rate of IT investment in the SC by being more aware of how requirements relate to benefits and improvement.Originality/valueThe study is the first of its kind to analyse a large number of research articles to determine the drivers of IT use in the supply chain.

The declining independence of young farmers in Indonesia has become a pressing social issue, directly impacting the sustainability of agribusiness and national food security. As the next generation of agricultural innovators, young agrosociopreneurs (ASPs) play a critical role in addressing these challenges through technology adoption and capacity development. This study aims to (1) analyze the influence of learning and information technology (IT) utilization on the independence of young agrosociopreneurs (ASP) in West Java, Indonesia, and (2) evaluate capacity as a mediating variable in the relationship between learning, IT utilization, and young ASP independence. Using a quantitative approach through surveys conducted with 227 young farmers, data were analyzed with structural modeling using SmartPLS software. The findings reveal that learning has a significant direct influence on ASP independence, whereas IT utilization does not exhibit a direct significant impact. However, ASP capacity is proven to be a strong mediating variable, enhancing the effectiveness of learning and IT utilization on independence. Specifically, capacity encompasses technical, managerial, social, and innovative skills that enable ASPs to navigate the complexities of modern agribusiness. These findings emphasize that increasing ASP independence can be achieved by prioritizing capacity-building through quality training and optimized IT utilization. Practical implications include developing policy frameworks that focus on training initiatives, digital tools, and collaborative networks to empower ASPs. This research highlights the strategic importance of young farmers in addressing global agribusiness challenges and offers actionable insights for achieving sustainable food systems through their enhanced independence and competitiveness.

In organizations with broadly defined and nebulous job description, the employees need to take initiative in accomplishing tasks. Discretionary behaviors may contribute more than inrole behaviors to performance in this situation. Research in organizational behavior has shown that emotion plays a critical role in predicting discretionary behavior. However, traditional measurements of information technology (IT) use can not capture all the discretionary behaviors and identify effective IT usage, and most IT use research focuses on the cognitive antecedents, while pays little attention to its emotion antecedents. Therefore, it is important to explore the emotion antecedents of IT effectiveness. Based on the results of previous discretionary behavior research, we make a preliminary recognition of discretionary behaviors in IT context and propose a conceptual model, which shows the important role of emotion for IT effectiveness, and the relationships among emotions, discretionary IT behaviors, and IT effectiveness. The conceptual model proposed in this paper not only provides an explanation of how emotion affects IT effectiveness and why simply IT use may not always lead to IT effectiveness, but also reveals the areas which further research is needed to better understand IT use and IT effectiveness.

PurposeInternet use has a high environmental footprint that is often overlooked by end users. This paper contributes to limiting the negative environmental footprint of Information Technology (IT) use by understanding the relationship between environmental concerns and use of IT amongst users who are aware of the environmental footprint of IT use. Second, the paper argues that taking environmental concerns into account in technology acceptance studies is relevant, even in studies concerning ordinary IT (i.e. IT not commonly classified as “green” technology).Design/methodology/approachThe authors conduct two vignette-based surveys in two different countries: the USA and Belgium. Partial least squares structural equation modeling (PLS-SEM) is used to analyse the effect of environmental concerns on the intention to use the webcam during online meetings and binary logistic regression is used to analyse the relationship between environmental concerns and reported actual use of webcams.FindingsThe higher the respondents' environmental concerns, the higher their intention to use internet systems in a more environmentally responsible way, provided the respondents are aware of the environmental footprint of internet system use. Moreover, the higher the respondents’ environmental concerns, the more likely they are to use internet systems in a more environmentally responsible way.Originality/valueThis study is the first to distinguish “Greening of IT Use” from “Greening of IT” and “Greening by IT” and to show that environmental concerns has an impact on the way end users (intend to) use internet systems, provided the users are aware of the environmental footprint of that use.

This study aims to determine the effect of SAP Understanding, Use of Information Technology, Internal Oversight, HR, and Organizational Commitment to the Value of Financial Statements, both partially and simultaneously. This research was conducted in East Sumba Regency - East Nusa Tenggara Province using primary questionnaire data distributed to DPKAD / DPPKD staff of the City / Regency of East Sumba. The sample used amounted to 35 people consisting of employees who work or handle the accounting department. The data analysis technique used in this study is multiple linear regression analysis. The results showed that SAP Understanding, Use of Information Technology, Internal Oversight, Human Resources, and Organizational Commitment simultaneously influence the Financial Statement Information Value and partially SAP Understanding, Use of Information Technology, Human Resources has a positive and significant effect on financial performance, but Internal Control and Organizational Commitment do not affect the value of financial statement information in East Sumba district. Based on these results it can be concluded that the greater the SAP Understanding, Use of Information Technology, Human Resources will improve the quality of regional financial statement information, and vice versa if the Understanding of SAP, Use of Information Technology, Human Resources decreases the quality of regional financial statement information will also decrease

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

The aim of the article. The purpose of the article is to study the current state and prospects for the development of methodical approaches to the activation of digitization processes of enterprises of the agro-industrial complex and the improvement of the efficiency of the implementation and use of information technologies. Analysis results. The most used information technologies at agricultural enterprises have been formed and, on their basis, proposals for further development of digitalization processes of production processes have been formed. The problems and barriers that hinder the digitalization processes at agricultural enterprises have been identified and possible ways to overcome them have been developed. The technological barrier is associated with the technical difficulties of developing, providing and accessing information technology for agricultural workers. To overcome the technological barrier, it is proposed, firstly, to create the necessary infrastructure to provide access to the Internet; secondly, to develop/provide the necessary programs and digital services that meet the needs of each agricultural region. The human barrier is associated with the formation of knowledge and competencies of employees in the field of IT business and the formation of confidence of managers at all levels in the feasibility and effectiveness of their implementation and use. To overcome the obstacles of the human barrier, it is proposed, firstly, to involve employees who are residents of rural areas in the use of new information technologies; secondly, to involve business in new information technologies and the potential of their capabilities; thirdly, to prepare local authorities and administrations for active participation in this process. The evolution and methodical recommendations for the transition of agricultural enterprises from traditional business models to a single digital space of production processes and reduction of the cost of agricultural products within the digital ecosystem are studied. It is proved that the development and implementation of digital agricultural ecosystems on the basis of national and regional digital platforms will create the necessary investment environment, the presence of which is a key factor in the intensive development of the agricultural sector. Conclusions and prospects for further research. The study concludes about the inevitability of transformation processes at the enterprises of the agro-industrial complex, which cannot develop in isolation from the global digital transformation of the world economy. In this regard, the development and implementation of digital agricultural ecosystems on the basis of national and regional digital platforms will create the necessary innovation and investment environment, the presence of which is a key factor in the intensive development of the agricultural sector. Sector. It should also be noted that the use of digital innovations and information technologies in the activities of agricultural enterprises will increase the overall level of efficiency against the background of reducing agricultural commercial risks of production and sale of agricultural products. It is proved that digital transformation is an inevitable trend in the agricultural sector of Ukraine, in which the agricultural industry of our country must make decisions in various areas and cooperate with various firms, departments, enterprises and farmers in order to successfully transition to the digital era.

This study aims to determine the factors that influence IT utilization and its impact on end user computing (EUC). There are 2 categories of end users, namely ordinary end users (termed End users) and skilled end users (end user computing). End-users are people who interact with computer-based information systems only as consumers / users or people who need the results of software applications to carry out work, while End User Computing (EUC) is an end user who has expertise, so that he is able to solve computer problems appropriately. The importance of EUC in work activities is of concern to researchers. Some researchers use Information Technology (IT) utilization factors in measuring its impact on EUC. There are several IT utilization factors, including: Social Factors, Convenience Factors, Usability Factors and Long-term Consequences Factors. These 4 factors are used in this research. The research was conducted on second semester students of Management Study Program, Khairun University. Using multiple regression analysis. The result: there are 24% of students utilizing IT because of the convenience factor, although it is not significant. While social factors, usability factors and long-term consequences factors do not affect IT utilization. This explains that second semester students have not utilized Information Technology significantly, so there is no impact on EUC.

Actuality of the conducted research is practically oriented character. Without the use of information and communication technologies (ICTs) in the field of higher education, it is impossible to carry out qualitative training of specialists in engineering, the results of which are necessary for the implementation of a national strategy for modernizing the economy and forming a progressive state of European type. Formulation of the task - the specificity of the use of ICT in the system of higher education has not been studied sufficiently. ICT form a complex environment, which includes a lot of information objects and the links between them. It can be argued that the structural and functional analysis of the use of ICT in higher education is the basis of the theoretical justification in the formation of technical professionalism of future engineers. ICTs form a complex system, which includes not only technical and software-hardware capabilities, but also psycho-pedagogical, organizational, methodological. Without taking into account all of these components, as well as the needs of the subjects of the educational process, the use of ICT tools (especially centralized) may be accompanied by risks and negatively affect the quality of high education. An analysis of recent research and publications-is actively exploring the experience of using ICT in high school, it is possible to distinguish the work of foreign specialists D. Stevenson, G. Reinhold, E. Wenger, S. Papierta, I. Zakharova, E. Patarakina, A. Khutorskogo, E. Polat The founders of this scientific direction in our country were M. I. Zhaldak, Y. I.Mashbits. The recent significant increase in the number of studies, the subject of which was the use of information and communication technologies in the educational process. Tsitemi in Ukraine is dedicated to the study of such scholars as V. Yu. Bykov, Ya.V. Bulakhova, O.M. Bondarenko, V.F. Zabolotny, G.O. Kozlakova, O. Moiko, O. Naumenko, Yu.Burovitskaya, I. Stavyts'ka, O.P. Pinchuk, O.V. Shestopal and others. Selection of unexplored parts of the general problem. The use of information technologies in the educational process is the foundation of innovative development of the educational system. The rapid development of ICT provides not only significant pace of innovative progress, but also requires the definition (limitation) of information resources that guarantee the quality of learning, the choice of techniques that are in line with the general strategy for the formation of professional competences. Therefore, the problem of choosing an approach to the process of learning with the use of ICTs remains one of the main tasks of education. Research methods. In theory and practice, the study of the application of information and communication technologies (ICT) in high school uses empirical methods of collecting and analyzing information based on the results of the survey of 120 students. Presenting main material. The essence of professionalism of future specialists of the technical direction is revealed. The scientific point of view on the professionalism of the engineer is presented. The peculiarities of formation of the basis of technical professionalism of future engineers in the process of studying at a higher school are theoretically grounded. The quantitative and qualitative analysis of the results of empirical researches of this problem is presented. The practical significance of the research topic is that the innovative approaches to the training of specialists in engineering specialties are differentiated, which differentiate in the educational concepts of teaching in higher educational institutions of European countries