Audit Strategy Research Articles

A Secure Lossless Redundancy Elimination Scheme With Semantic Awareness for Cloud-Assisted Health Systems

Due to the limited scalability and reliability of traditional storage systems, more and more medical data are stored in cloud. However, the cost of cloud-assisted health systems is skyrocketing. How to improve storage utilization and save resource cost for health systems has become urgent problems. Therefore, this study proposes a secure lossless redundancy elimination scheme with semantic awareness, called SLRE, to decrease storage overhead and improve the overall system performance. Compared with existing studies, when the locality of data is almost nonexistent or poor, SLRE can eliminate redundant data well by exploiting semantic properties of similarity and entropy rather than relying on the locality. Then, fine-grained post-deduplication delta compression based on proxy similarity discovers more similar blocks and improves storage efficiency. In addition, filtered Lempel–Ziv compression based on proxy entropy filters data with low redundancy to improve the overall performance. Importantly, in order to ensure the security of medical data after deredundancy, different auditing strategies for medical data with diverse characteristics are proposed to guarantee security and improve the auditing efficiency. The experimental results show that compared with the state-of-the-art methods, the overall compression ratio of SLRE is improved, and the system throughput and auditing efficiency are also improved.

Unveiling the Potential of Computer-Based Audit Strategies: A Comparative Study between Conventional and Automated Approaches

This research compares the conventional audit approach with the automated audit approach in the context of computer-based audit strategies. A comparative quantitative method was employed, using surveys and interviews as data collection techniques. The majority of respondents (68%) preferred the automated audit approach, indicating a significant preference. The analysis revealed that the automated audit approach can reduce dependency on human resources. The independent samples t-test confirmed significant differences between the two audit methods in terms of efficiency and effectiveness. The automated audit method demonstrated higher scores in efficiency and effectiveness. This study suggests adopting the automated audit method as a more modern and efficient approach in auditing practices. Further research, encompassing a broader sample scope and diverse industry variations, is suggested to gain a comprehensive understanding of preferences and factors influencing the acceptance of the automated audit method.

The Role of Audit in Mitigating Risks Associated with the Digitalization of HR Processes

The digitalization of HR processes has transformed the way organizations operate, improving efficiency and streamlining operations. However, this digital transformation also introduces a new set of risks that organizations need to address to ensure the security and integrity of their HR data.This research paper examines the crucial role of audit in mitigating these risks associated with the digitalization of HR processes. The study examines the various risks that organizations face in the digital era, including data breaches, unauthorized access, and system failures. It explores the potential vulnerabilities and challenges that emerge with the adoption of digital HR systems and highlights the need for a robust audit framework to ensure data integrity, privacy, and protection. It discusses how audit procedures and controls can help identify vulnerabilities and provide assurance over the effectiveness of controls implemented to manage these risks. The research paper also identifies key strategies and best practices that organizations can implement to effectively audit their digital HR processes and enhance risk management. The objective is to analyze how auditors can contribute to ensuring the security, reliability, and compliance of digital HR processes. The paper examines the specific risk areas associated with HR digitalization, including data privacy, cybersecurity, accuracy, and regulatory compliance. Drawing upon existing literature and case studies, the research highlights the importance of audit procedures, such as control testing, vulnerability assessments, and data analytics, in addressing these risks. It further explores the challenges auditors may encounter, such as the need for specialized knowledge and the dynamic nature of technology. The findings emphasize the need for effective auditing strategies to enhance organizational resilience against digital HR risks. This paper is expected to contribute to the academic literature on HR digitalization and provide practical insights for auditors and HR professionals to effectively navigate the risks associated with the digital transformation of HR processes

Analysis of optimization strategy of internal control financial audit under the background of accounting computerization

In the popularization of the theory of computerization technology in China, the internal audit of the enterprise has become more and more convenient. Especially in the era of big data, China's computer technology theory research results are more and more, enterprise internal control and financial audit application of accounting computerized management mode is more and more mature, can not only ensure the integrity and authenticity of information data, but also on a certain basis to standardize enterprise computerized management standards. Therefore, after understanding the relationship between enterprise internal control financial audit and accounting computerization, based on the existing problems of enterprise internal control financial audit under the background of accounting computerization, I mainly explored the current accounting computerization system architecture applied in enterprise construction, and proposed the optimization strategy of enterprise internal control financial audit from the perspective of long-term development. In order to change the current situation of enterprise internal control financial audit.

Financial System, Audit and Corporate Governance During and After the Financial Crisis

A financial system is a set of institutions, such as banks, insurance companies, and stock exchanges, that permit the exchange of funds. Financial systems exist on firm, regional, and global levels. Borrowers, lenders, and investors exchange current funds to finance projects, either for consumption or productive investments, and to pursue a return on their financial assets. The financial system also includes sets of rules and practices that borrowers and lenders use to decide which projects get financed, who finances projects, and terms of financial deals. The concept of "internal control" conveys a difficult and complex process. Different countries have different interpretations of the internal control system, and in accordance with their tradition use different methods, techniques and philosophies for its implementation.The financial system of our economy, although it must be acknowledged that it is not very modern and developed, is still quite complex. In support of a complete system with all components, there is a need for harmonized investment in many directions at once. Financial crises and stock market crashes have clearly demonstrated the impact of investors’ sentiment on asset pricing and stock markets’ efficiency. Herd behavior, which is behavioral similarity based on individuals’ interaction that leads to convergence of action and correlated trading (Hirshleifer and Teoh, 2003), is one of the most important behavioral biases that is more likely to occur during periods of market stress when individual investors prefer to follow the market consensus, being reluctant to follow their own knowledge or beliefs (Christie and Huang, 1995). Management on all levels must have full confidence in the integrity and independence of the audit process.Financial system, audit and corporate governance (CG) has come to the forefront of academic research due to the vital role it plays in the overall health of economic systems. The wave of U.S. corporate fraud in the 1990s was attributed to deficiencies in corporate governance. The recent 2008-2009 global financial crisis, triggered by the unprecedented failure of Lehman Brothers and the subprime mortgage problems, renewed interest on the role of corporate governance in the financial sector. The main purpose of this scientific paper is to study financial situation, audit and governance and strategies for optimizing investment, concretelly in the albanian financial environment. Keywords: Financial crisis, corporate governance, emerging economies etc. DOI: 10.7176/RJFA/14-10-01 Publication date: May 31 st 2023

Gastrointestinal endoscopy's carbon footprint.

Climate change is a global emergency. Consequently, current global targets to combat the climate crisis include reaching net-zero carbon emissions by 2050 and keeping global temperature increases below 1.5 ˚C. In 2014, the healthcare carbon footprint was 5.5% of the total national footprint. Gastrointestinal endoscopy (GIE) has a large carbon footprint compared to other procedures performed in healthcare facilities. GIE was identified as the third largest generator of medical waste in healthcare facilities for the following reasons: (1) GIE is associated with high case volumes, (2) GIE patients and relatives travel frequently, (3) GIE involves the use of many nonrenewable wastes, (4) single-use devices are used during GIE, and (5) GIE is frequently reprocessed. Immediate actions to reduce the environmental impact of GIE include: (1) adhering to guidelines, (2) implementing audit strategies to determine the appropriateness of GIE, (3) avoiding unnecessary procedures, (4) using medication rationally, (4) digitalization, (5) telemedicine, (6) critical pathways, (7) outpatient procedures, (8) adequate waste management, and (9) minimizing single-use devices. In addition, sustainable infrastructure for endoscopy units, using renewable energy, and 3R (reduce, reuse, and recycle) programs are necessary to reduce the impact of GIE on the climate crisis. Consequently, healthcare providers need to work together to achieve a more sustainable future. Therefore, strategies must be implemented to achieve net-zero carbon emissions in the healthcare field, especially from GIE, by 2050.

COVID-19 Döneminde Devlet Üniversitelerinde Akademik Personele Yönelik Uygulanan İnsan Kaynakları Stratejileri

After the first detection of Covid-19 in Turkey on March 11, 2020, when health concerns were high, services had to continue without interruption. This requirement made the effective use of HRM critical, and HR strategies suitable for the Covid-19 period had to be developed. Especially in higher education institutions, which are the places where these strategies are produced in the theoretical sense, it arouses curiocity that which strategies are applied to academic staff. In this context, the study aims to reveal the human resources strategies implemented by state universities for academic staff during the Covid-19 period. In the study, 12 personnel department heads working in universities are selected as a sample from URAP success lists through purposive sampling. Qualitative content analyzes are conducted on the data obtained by applying the sampling semi-structured interview technique. Data visualization is made with MAXQDA 2020. As a result of the study, it is determined that digital HRM and virtual meeting strategies are applied to academic staff during the Covid-19 period. It is determined that talent management practices, organizational agility, cyber security, online training, remote auditing, uncertainty tolerance, and flexibility strategies are implemented to a certain a degree.

Champion and audit and feedback strategy fidelity and their relationship to depression intervention fidelity: A mixed method study

BackgroundGlobally, mental health disorders rank as the greatest cause of disability. Low and middle-income countries (LMICs) hold a disproportionate share of the mental health burden, especially as it pertains to depression. Depression is highly prevalent among those with non-communicable diseases (NCDs), creating a barrier to successful treatment. While some treatments have proven efficacy in LMIC settings, wide dissemination is challenged by multiple factors, leading researchers to call for implementation strategies to overcome barriers to care provision. However, implementation strategies are often not well defined or documented, challenging the interpretation of study results and the uptake and replication of strategies in practice settings. Assessing implementation strategy fidelity (ISF), or the extent to which a strategy was implemented as designed, overcomes these challenges. This study assessed fidelity of two implementation strategies (a ‘basic’ champion strategy and an ‘enhanced’ champion ​+ ​audit and feedback strategy) to improve the integration of a depression intervention, measurement based care (MBC), at 10 NCD clinics in Malawi. The primary goal of this study was to assess the relationship between the implementation strategies and MBC fidelity using a mixed methods approach. MethodsWe developed a theory-informed mixed methods fidelity assessment that first combined an implementation strategy specification technique with a fidelity framework. We then created corresponding fidelity indicators to strategy components. Clinical process data and one-on-one in-depth interviews with 45 staff members at 6 clinics were utilized as data sources. Our final analysis used descriptive statistics, reflexive-thematic analysis (RTA), data merging, and triangulation to examine the relationship between ISF and MBC intervention fidelity. ResultsOur mixed methods analysis revealed how ISF may moderate the relationship between the strategies and MBC fidelity. Leadership engagement and implementation climate were critical for clinics to overcome implementation barriers and preserve implementation strategy and MBC fidelity. Descriptive statistics determined champion strategy fidelity to range from 61 to 93% across the 10 clinics. Fidelity to the audit and feedback strategy ranged from 82 to 91% across the 5 clinics assigned to that condition. MBC fidelity ranged from 54 to 95% across all clinics. Although correlations between ISF and MBC fidelity were not statistically significant due to the sample of 10 clinics, associations were in the expected direction and of moderate effect size. A coefficient for shared depression screening among clinicians had greater face validity compared to depression screening coverage and functioned as a proximal indicator of implementation strategy success. ConclusionFidelity to the basic and enhanced strategies varied by site and were influenced by leadership engagement and implementation climate. Champion strategies may benefit from the addition of leadership strategies to help address implementation barriers outside the purview of champions. ISF may moderate the relationship between strategies and implementation outcomes.

Preparing for the Next Pandemic: An After-Action Review of Infection Prevention and Control Audit Strategies Within Airport and Hotel Quarantine Program.

Effective infection prevention and control (IPAC) practices within the New South Wales (NSW) Airport Operations and Hotel Quarantine Program (Quarantine Program) were required to mitigate the risk of COVID-19 being transmitted to staff, other guests, contractors, and the community. The Quarantine Program relied on complex logistical arrangements and an end-to-end process that included all steps from the time travelers boarded the returning flight until completion of the quarantine period. This required compliance with relevant IPAC standards historically reserved for health care and the implementation of a quality assurance audit framework. The Clinical Excellence Commission (CEC) as the NSW Health Pillar for quality and safety and the lead in IPAC provided training and resources coupled with an IPAC quality audit framework after program commencement. This approach ensured a clear governance structure and a regular review process to minimize risk and support continuous improvement within the program.

Risk-Based Tax Audits in India and Evolution to Risk Management

Abstract: Today's tax administrations lay increased emphasis on self-assessment and voluntary compliance, and they are moving the emphasis of tax enforcement from risk assessment and management to risk assessment and management. This is because (1) it would be inefficient to regularly audit low-risk, complying individuals and (2) no revenue administration can realistically monitor and inspect every taxpayer. This comprehensive and collaborative strategy aims to promote taxpayer compliance by systematically addressing compliance challenges as a component of long-term strategic planning. Indian tax administration (direct taxes) has adopted risk-based auditing utilising a computer-assisted scrutiny method gradually but progressively (CASS). Despite the establishment of CASS, human selection of tax audits has persisted. The revenue administration is a crucial link between the government and its people. Consequently, a trustworthy tax system is necessary for functional governance. Consequently, legislators are just now realising the need to establish legislation that simultaneously encourages corporate development and ensures complete, voluntary tax compliance. At this time, it is neither desired nor feasible to perform a comprehensive audit of every single taxpayer. Consequently, good compliance management is vital for tax administration. To encourage voluntary compliance, i.e., when taxpayers voluntarily comply with their tax duties without interference from tax authorities, it is essential to establish innovative auditing strategies based on risk management. Audits depend primarily on a systematic technique of choosing auditees that identifies and prioritises taxpayers who represent the greatest threat to the government in order to maximise their efficacy. This aids in fostering a more willing attitude of compliance. As was also recently observed, when the government is unable to properly combat tax evaders, it may lead to a range of concerns and problems. In view of the significance of tax compliance, I want to study methods to make it even more efficient. This article examines riskbased audits for tax compliance, concentrating on their definitions, the significance of key terminology, their application, and their effectiveness. In the essay's meatier middle portion, I will argue why such a system would be advantageous for emerging nations such as India, using specific examples from countries such as the Netherlands. In addition, a practical model may be created by researching the tax compliance rules of various nations and then constructing a risk management-based system.

Alternative Procedures and Quality of Financial Report Audit Results in the Era of the Covid 19 Pandemic

This study aims to determine the implementation, constraints, efforts to overcome obstacles, and the result audit quality when using the alternative procedures for auditing local government financial report (LKPD) which is conducted by The Representative of Audit Board Indonesia in North Sulawesi Province (BPK of North Sulawesi) in the Covid 19 Pandemic Era.This study uses a qualitative method with a case study approach. The data was collected through interviews and documentation studies. The results showed that The Representative of Audit Board Indonesia in North Sulawesi Province had implemented alternative procedures for auditing local government financial report by preparing adequate regulations and policies. Improving the competence of the auditor through training, workshops, socialization, dissemination, knowledge transfer forum, compiling Frequently Asked Questions (FAQ), and making messenger group. In addition, preparing an audit program that accommodates alternative procedures in accordance with existing regulations, developing audit strategies and alternative procedures through the utilization of the Internal Government Supervisory Apparatus (APIP), utilizing information technology, and tiered reviews. Problem that faced in implementing alternative procedures are the lack of local government commitment in preparing a stable internet network, supporting devices, personnel in related office, the number of competent APIP teams as needed. Lack experience auditor does not have the same knowledge about the details of steps and supporting documents. These issues can be overcome through increasing local government commitment, the number competence APIP team as needed, and the competence of new auditor of Audit Board Indonesia.The quality of audit results in the era of the Covid 19 pandemic has fulfilled the requirement with indicators of quality control and quality assurance achievements, the achievement of the auditee satisfaction index for LKPD examinations, the achievement of timely submission of LKPD audit report (LHP LKPD), and the achievement of the percentage of lawsuits against LHP won by the Audit Board of Indonesia

Determinants Of Audit Quality: Evidence From Indonesia

Corporate scandal in 2018 involving well-known public accounting firm in Indonesia is predicted to be caused by the quality of audits on financial statement that distort the decision-making process by users. Meanwhile, based on agency theory, agency problems between management as the preparer of financial statements and shareholders as users of these reports can be mitigated through the high quality of audit process. Therefore, the purpose of this study is to examine the factors that affect audit quality such as audit engagement tenure, public accounting firm's rotation and size, auditee size, as well as auditee economic sector. The population in this study are companies listed on the Indonesia Stock Exchange in 2015-2017. By using secondary data sources from audited financial statements and random sampling method in obtaining the data, a total of 438 companies during 3 years of observation were used in this study. The results show that tenure and the auditee size have a negative effect on audit quality. This information can be used as a consideration for professional bodies and regulators in formulating policies related to the limit of audit engagement period to maintain the quality of audit results. In addition, the auditee size can be used by the auditor as the main indicator of audit complexity which in turn implies the audit strategy formulation.

Product market competition and audit fees: evidence from the Chinese manufacturing industry

PurposeThis paper aims to explore the impact of product market competition (PMC) on companies’ investment in external auditing.Design/methodology/approachThis paper applies a conceptual framework derived from demand–supply analysis and a panel data set of 2,263 listed manufacturing companies in China covering the period 2012–2019. In the assessment of PMC, this study measures industry-level competition intensity and company-specific market power separately.FindingsIndustries appear to engage in a lower average level of external auditing if industrial competition intensity is either too high or too low. Similarly, companies spend less on external auditing if their market power is either too strong or too weak, and the company-level inverted U-shaped relationship is much more evident in industries with weak PMC.Originality/valueThis paper shows that a company’s external audit strategy is affected by the level of competition it faces in its market. The findings of this paper can improve the current linear PMC–auditing theoretical framework and provide insights into the strategic auditing of listed companies in China. The findings also have significant implications for policy recommendations regarding corporate governance and market scrutiny regulations.

Risk-Based Auditing, Quality Assurance and Improvement Program in the Practices of Internal Auditing

The purpose of this article is to outline internal auditing approaches' risk-based audits, quality assurance, and improvement programs. This paper provides a comprehensive review of risk-based auditing, quality assurance, and improvement initiatives for internal audit practitioners, audit committees, and senior management in organizations. Internal audits are designed to find flaws in a firm's operational procedures and internal controls so they may be quickly remedied to avoid harm to the company or its stakeholders. To identify the functional areas where a corporation is most exposed, the internal audit plan should be risk-driven. The internal audit plan ought to consider the organization's strategic needs. Similarly, each internal audit purpose should be in line with the audit strategy. The researcher combed through a vast number of academic publications. This study was created using desk-based research and secondary data. The study's findings will be of interest to academics and policymakers.

Adherence to Prophylactic Anticonvulsant Guidelines for Newly Diagnosed Brain Tumor Patients: A Quality Improvement Study.

Clinical guidelines suggest that prophylactic antiepileptic drugs (AEDs) should be given to newly diagnosed seizure-naive brain tumor patients for up to 1 week after craniotomy. Yet, data suggest that prophylactic AEDs are used up to 12 months after surgery. A quality improvement project was implemented to improve adherence to evidence-based prophylactic AED guidelines. A quasi-experimental, pre- and post-test intervention design was used to assess the effect of a multiphase intervention on guideline adherence and prophylactic anticonvulsant prescription rates. The 16-week intervention consisted of provider education sessions, provider alerts, documentation templates, and a weekly audit and feedback. Participants included four providers and newly diagnosed seizure-naive brain tumor patients. Measures included guideline adherence rates and AED prescription rates extracted from chart review, and a provider attitude and knowledge survey. Analyses included descriptive statistics, Wilcoxon signed-rank tests, and Chi-square tests. Guideline adherence increased significantly (p < .01) from 4 months before implementation (15.8%) to 1 year before implementation (27.8%) and then to 93.3% after implementation. Provider knowledge showed clinically meaningful decreases in the likelihood to prescribe prophylactic AEDs (-.5 point) and increased understanding of prophylactic AED side effects (+0.5 point), although these were not statistically significant (p = .083). Finally, prophylactic AED prescription rates decreased by 2.2% (p = .119) compared with 4 months and 1 year before implementation (2.6%; p = .072). This project highlights the important role of provider education, provider alerts, a documentation template, and audit and feedback in improving guideline adherence rate. Findings suggest that the combination intervention and weekly audit and feedback strategy can improve guideline adherence to prophylactic anticonvulsant use in seizure-naive newly diagnosed brain tumor patients. By following prophylactic AED guideline recommendations, clinicians can avoid the potential side effects of anticonvulsant-induced cognitive, behavioral, and psychiatric issues that can impair patients' quality of life.

A Phenomenological Research on the Evaluation of Teacher Candidates from the Perspective of School Administrators

Teacher candidate education is an important stage in the education system. In this research, it was aimed to reveal teacher candidates from the perspective of school administrators. In the research, phenomenological design, a qualitative research method, was used. The participants of the study were ten school administrators who work in state schools. Criterion sampling and chain sampling were adopted. Interviews, observations and documents were used as data sources. Descriptive analysis was used for data analysis. In the reliability-validity phase of the research, data diversity, extensive field work, external audit and direct quotation strategies were used. According to the research data, three themes emerged. These were thoughts on teacher candidate, effect of environmental factor on teacher candidates, effect of school administration on training teacher candidates. In the last part of the research, suggestions for both practitioners and researchers were presented.

Metode RGEC: Penilaian Tingkat Kesehatan Bank Sebelum dan Sesudah Merger Menjadi Bank Syariah Indonesia

This study aims to understand the soundness of Islamic banks in Indonesia by using the RGEC method as set out in Bank Indonesia Regulation PBI No. 13/l/PBI/20ll. The assessment factors in the RGEC method are Risk Profile, GCG (Good Corporate Governance), Capital (Capital) and Profitability (Earnings). The subjects of this research are all companies belonging to Islamic banking listed on the Indonesia Stock Exchange for the period 2020-2021. The sampling technique used a purposive experiment. The audit strategy used is descriptive quantitative by ensuring the monetary proportion using the RGEC strategy. The consequences of this study prove that a bank that has a very healthy level of health category for the 2020 period is Bank Syariah Mandiri, while in 2021 the health level that is in the healthy category is BSI (Bank Syariah Indonesia).

Implementing the evidence translation-based resilience care model on family caregivers of stroke patients: a best-practice implementation project

The aim of this project was to promote for the family caregivers of stroke patients the resilience evidence translation care model in the community. Stroke is the main cause of disability among many patients with chronic diseases. Resilience helps family caregivers facing the consequences of adversity and stress to have a positive outcome. The study utilized clinical audit strategies under the JBI Practical Application of Clinical Evidence System module. Three audit criteria for the caregivers of stroke patients were considered. A preimplementation audit was conducted with eight nurses and 30 caregivers to measure compliance between current practice and best practice. From that audit we identified barriers and facilitators to practice change by undertaking a Getting Research into Practice analysis. A postimplementation audit was conducted using the same number of samples at 8 weeks for the caregivers to evaluation, and the outcomes using follow-up audit. The three criteria showed an improvement: nurses who received education about resilience care protocols, criterion 1 from 0 to 100%, criterion 2 from 0 to 100%, criterion 3 from 0 to 90%. The results showed that the average resilience of caregivers increased from 17.47 (SD ± 1.94) to 18.33 (SD ± 1.54). The resilience scale of pretest and posttest scores were significantly improved ( P ≤ 0.001). The implementation of best practice for enhancing resilience of the family caregivers of stroke patients on the resilience evidence translation care model: a best practice implementation project in community settings is possible. The results indicate that evidence-based practice is an effective method for enhancing the resilience of family caregivers. The strategies contributed to the success of this project, such as scenario simulation education, Objective Structured Clinical Examination, regular weekly audits, and collaboration with project leaders when carrying out caregiver case discussion during clinical practice.

A Heuristic Integrated Scheduling Algorithm via Processing Characteristics of Various Machines

Complex products with a tree-like structure usually have an asymmetric structure. Therefore, in order to avoid the separation of equipment and operation correlation during the scheduling, the structural attributes of products and the use of equipment resources should be fully considered. However, this feature is ignored in the current research works on the scheduling of multi-variety and small batch products. This leads to increased idle time for equipment and an extended makespan for products. To avoid this situation, a heuristic integrated scheduling algorithm via processing characteristics of various machines (HIS-PCVM) is proposed. In the integrated scheduling, the algorithm first divides the equipment into two categories: the special equipment and the general equipment according to the resources of the production scheduling system. Then, different scheduling methods are designed according to the equipment categories. The makespan of the product is further optimized through various combination methods. Moreover, the constraint audit strategy to guarantee the constraint relationship between the operations is optimized. The earliest scheduling time strategy is proposed to improve the parallelism and serial tightness of the operations. These strategies reduce the idle time of equipment effectively. Experimental results show that the proposed algorithm has a better application effect in reducing the makespan of complex products, both with asymmetric structures and symmetric structures. This also shows that the algorithm is effective in improving the utilization rate of equipment.

“There’s an App for That!”: Ordering Claims on Natural Resources through Individual Carbon Accounts in China

ABSTRACT In China, the exchange of carbon credits prevalent in global environmental governance has expanded beyond emissions exchanges focused on polluting industrial installations and peripheral green lungs. Instead, an innovative field of individual carbon accounting schemes rescaled the responsibility for carbon emissions, savings, and offsets to the consumer-citizen through digital apps. This repurposing of carbon cannot be traced to simple top-down command-and-control measures conventionally associated with authoritarian regimes, nor to pure market-driven interests ascribed to neoliberal governance. In individual carbon accounting the auditing, consultancy and accountability strategies preaching resilience in the face of the global risks and capitalist crises meet with the Marxist-Leninist commitments to the “mass line.” The Chinese Communist Party and related actors thereby foster GDP growth while performing environmental redress. Chinese social management measures, including individual carbon accounting, belong to a cybernetic, autonomous, and aspirational promise of a more harmonious melding of ecology and economy, often distilled in visions of Ecological Civilization, yet placing hope in the possibility of green capitalism.