Search for dissertations about: "information systems auditing"

Found 4 swedish dissertations containing the words information systems auditing.

  2. 1. Vulnerability Analysis for Critical Infrastructures

    Author : Yuning Jiang; Yacine Atif; Jianguo Ding; Manfred A. Jeusfeld; Birgitta Lindström; Christoffer Brax; Sokratis Katsikas; Högskolan i Skövde; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; critical infrastructure cybersecurity; vulnerability assessment; vulnerability quantification; computational intelligence in cybersecurity; cyber-physical system; INF303 Informationssäkerhet; INF303 Information Security; INF301 Data Science; INF301 Data Science; Distribuerade realtidssystem DRTS ; Distributed Real-Time Systems;

    Abstract : The rapid advances in information and communication technology enable a shift from diverse systems empowered mainly by either hardware or software to cyber-physical systems (CPSs) that are driving Critical infrastructures (CIs), such as energy and manufacturing systems. However, alongside the expected enhancements in efficiency and reliability, the induced connectivity exposes these CIs to cyberattacks exemplified by Stuxnet and WannaCry ransomware cyber incidents. READ MORE

  4. 2. How does accounting and auditing regulations affect firm growth and cost of capital?

    Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Jörgen Elbe; Torbjörn Tagesson; Högskolan Dalarna; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; New institutional economics; firm growth; small business economics; regulatory reform; audit reform; mandatory audit; audit complexity; SMEs; private limited firms; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

    Abstract : This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. READ MORE

  5. 3. The Auditor at Work : A study of auditor practice in Big 4 audit firms

    Author : Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; Auditing; auditors; practice; profession; structure; judgment; comfort; audit quality; Big 4; audit firms;

    Abstract : By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. READ MORE

  6. 4. Internal Control : A Study of the Concept and Themes of Internal Control

    Author : Olof Arwinge; Fredrik Nilsson; Nils-Göran Olve; Linköpings universitet; []
    Keywords : TECHNOLOGY; TEKNIKVETENSKAP; Economic Information Systems; Ekonomiska informationssystem;

    Abstract : This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity. READ MORE