A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objective...A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process.展开更多
GIS plays an important role in an organization by ensuring efficiency, effectiveness and better spatial data management. It is used by a wide range of organizations that leverage location data for informed decision ma...GIS plays an important role in an organization by ensuring efficiency, effectiveness and better spatial data management. It is used by a wide range of organizations that leverage location data for informed decision making. The extent to which GIS is utilized in an organization should be audited to ensure monitoring and evaluation. This provides information that allows the organization to access and improve overall GIS performance. Existing applications like Slim GIM, URISA GIS CMM and PSD GMI are used to assess GIS maturity capability in an organization. While auditing is centered on a complete monitoring and evaluation of entire GIS system establishment, maturity capability applications are designed to assess organization’s ability to carry out specific GIS operations. These tools can however be time consuming and need to be calibrated for meaningful result and customized for different domains in order to meet user’s need. The focus of this paper is to develop a conceptual model for GIS audit. Through review of literature, four main categories of parameters that can be used for GIS audit were identified namely: Data quality, Software utilization, GIS competencies and Procedures. The parameters generally relate to the basic GIS components. For each of the category, a number of minor parameters have been identified. The conceptual framework will be a good basis for developing a GIS audit checklist.展开更多
The REFLECT Psychological Services Audit Framework was developed to address critical gaps in the evaluation of mental health services, primarily within Employee Assistance Programmes (EAPs) and psychological services....The REFLECT Psychological Services Audit Framework was developed to address critical gaps in the evaluation of mental health services, primarily within Employee Assistance Programmes (EAPs) and psychological services. This study aims to assess the framework’s impact on clinical outcomes, financial oversight, staff well-being, and risk management. A mixed-methods approach was employed, combining quantitative data—including paired t-tests, regression analysis, and Chi-square tests—with qualitative insights from semi-structured interviews and focus groups. Quantitative data were collected across 10 EAPs, evaluating 100 clients using the PHQ-9 and GAD-7 scales for depression and anxiety, respectively, and 50 staff members using the Maslach Burnout Inventory (MBI). Financial data included budget allocation efficiency and cost-effectiveness metrics. Risk management was assessed through safeguarding incidents and incident reporting time. Results revealed significant improvements across all key domains: client mental health outcomes (PHQ-9 and GAD-7 scores significantly reduced, p [1] offers a comprehensive, evidence-based tool for improving service quality, financial efficiency, and clinician support in psychological services.展开更多
在数字化转型背景下,传统财务审计模式受限于数据孤岛与流程滞后,难以应对复杂经济场景的需求。研究整合区块链与人工智能物联网(Artificial Intelligence&Internet of Things,AIoT)技术,构建分布式财务审计系统框架。实证分析显示...在数字化转型背景下,传统财务审计模式受限于数据孤岛与流程滞后,难以应对复杂经济场景的需求。研究整合区块链与人工智能物联网(Artificial Intelligence&Internet of Things,AIoT)技术,构建分布式财务审计系统框架。实证分析显示,该系统显著提升审计效率,并借助链上数据不可篡改特性将人为舞弊风险降低至5%以下,尤其在供应链金融与跨国税务稽查场景中展现出强适应性。展开更多
文摘A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process.
文摘GIS plays an important role in an organization by ensuring efficiency, effectiveness and better spatial data management. It is used by a wide range of organizations that leverage location data for informed decision making. The extent to which GIS is utilized in an organization should be audited to ensure monitoring and evaluation. This provides information that allows the organization to access and improve overall GIS performance. Existing applications like Slim GIM, URISA GIS CMM and PSD GMI are used to assess GIS maturity capability in an organization. While auditing is centered on a complete monitoring and evaluation of entire GIS system establishment, maturity capability applications are designed to assess organization’s ability to carry out specific GIS operations. These tools can however be time consuming and need to be calibrated for meaningful result and customized for different domains in order to meet user’s need. The focus of this paper is to develop a conceptual model for GIS audit. Through review of literature, four main categories of parameters that can be used for GIS audit were identified namely: Data quality, Software utilization, GIS competencies and Procedures. The parameters generally relate to the basic GIS components. For each of the category, a number of minor parameters have been identified. The conceptual framework will be a good basis for developing a GIS audit checklist.
文摘The REFLECT Psychological Services Audit Framework was developed to address critical gaps in the evaluation of mental health services, primarily within Employee Assistance Programmes (EAPs) and psychological services. This study aims to assess the framework’s impact on clinical outcomes, financial oversight, staff well-being, and risk management. A mixed-methods approach was employed, combining quantitative data—including paired t-tests, regression analysis, and Chi-square tests—with qualitative insights from semi-structured interviews and focus groups. Quantitative data were collected across 10 EAPs, evaluating 100 clients using the PHQ-9 and GAD-7 scales for depression and anxiety, respectively, and 50 staff members using the Maslach Burnout Inventory (MBI). Financial data included budget allocation efficiency and cost-effectiveness metrics. Risk management was assessed through safeguarding incidents and incident reporting time. Results revealed significant improvements across all key domains: client mental health outcomes (PHQ-9 and GAD-7 scores significantly reduced, p [1] offers a comprehensive, evidence-based tool for improving service quality, financial efficiency, and clinician support in psychological services.
文摘在数字化转型背景下,传统财务审计模式受限于数据孤岛与流程滞后,难以应对复杂经济场景的需求。研究整合区块链与人工智能物联网(Artificial Intelligence&Internet of Things,AIoT)技术,构建分布式财务审计系统框架。实证分析显示,该系统显著提升审计效率,并借助链上数据不可篡改特性将人为舞弊风险降低至5%以下,尤其在供应链金融与跨国税务稽查场景中展现出强适应性。
