Audit Institutions Research Articles

Internal audits in the digital era: opportunities risks and challenges

PurposeThe aim of this study is to examine continuous auditing in the digital age from the perspective of audit firm employees. It also investigates contemporary factors affecting continuous auditing, as well as the techniques that could be utilised for its implementation.Design/methodology/approachInternal audit departments of private companies were contacted via email and given a questionnaire developed based on the extant literature. The sample consisted of 105 individuals employed in the largest audit institutions in Greece. Data were analysed using multiple regression.FindingsAs expected, technological advances are indispensable for the establishment of an effective digital auditing system. The impact of data protection measures against cyber-attacks as well as employees' skills and training were found to be significant. Particular attention should be given to the preparation and building of virtual auditing teams.Research limitations/implicationsThe fact that the digital era is still nascent with its final outcomes not yet visible makes it difficult to produce accurate predictions and draw conclusions. Further, there is a need to survey salient stakeholders in other country contexts beyond Greece pursuant of producing generalisable results.Practical implicationsThe actions taken by companies to ensure cyber security and the formation of virtual teams were found to be highly significant for the implementation of a real-time auditing process. Traditionally, factors such as cost and time play an important role in optimising internal continuous auditing. Technological advancements combined with careful, strategic and case-specific implementation have the potential to enhance the efficacy of older methods.Social implicationsThe positive propensity of staff to adopt technology and modern techniques illustrates how implementation difficulties can be overcome through the redefinition and scheduling of an organisation's objectives and training of its personnel.Originality/valueAudit firm employees highlighted the protection of personal data, the avoidance of cyber-attacks and training as major continuous internal auditing goals. The results indicate acceptance towards technology and modern techniques, provided companies ensure adequate preparation and staff training conditions.

Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba

This study aims to determine the effect of good corporate governance and leverage on earnings management. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 44 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous good corporate governance and corporate leverage influence earnings management. Partially, this research found that good corporate governance is proxied by institutional ownership (KI), managerial ownership (KM), audit committee (KA), company size (UK), and leverage affect earnings management, while the independent board of commissioners (DKI) and the board of directors (DD) have no effect on earnings management.

PUBLIC FINANCIAL MANAGEMENT AND CORRUPTION IN INDONESIA: A PANEL COINTEGRATION AND CAUSALITY ANALYSIS

Introduction: This paper aims to examine the relationship between the quality of public financial management and corruption in Indonesia. Background Problems: Despite the impressive progress on the quality of public financial management (PFM) after the financial reforms, Indonesia is still struggling to combat corruption. This raises the question of the effectiveness of the public financial reforms that have been carried out in support of the eradication of corruption. Novelty: This study found empirical evidence of a significant long-run and causal relationship between the quality of public financial management and corruption. Research Methods: This study employs panel cointegration and causality analysis with panel data from the Corruption Perception Index (CPI), and audit opinions for the period from 2006 to 2017. Findings/Results: This study found empirical evidence of the existence of a long-run relationship between the quality of public financial management and corruption and can verify the significant causal relationship between them. In the long run, sound public financial management could significantly encourage clean government. Conclusion: The Government of Indonesia (GoI) should continue its commitment to improve the management of public finances. Meanwhile, the Supreme Audit Institution (SAI)[A1] is expected to strengthen its role to prevent and detect corruption, and to continuously enhance its methods and capacity to improve the execution of its duties and authority.

INTERNATIONAL ACCOUNT COOPERATION THE CHAMBER AS THE SUPREME AUDIT AUTHORITY OF UKRAINE WITHIN THE BILATERAL AND MULTILATERAL FRAMEWORK INTERNATIONAL TREATIES

The article is devoted to the International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties. International cooperation is an important tool for the institutional development of the Accounting Chamber and for enhancing its ability to perform the functions of the supreme audit institution of Ukraine. In the framework of bilateral and multilateral international treaties as well as in the framework of bilateral cooperation, international cooperation provides for the exchange of experience and knowledge in order to improve the external state audit, as well as to carry out international coordinated parallel audits in important areas for Ukraine. The Accounting Chamber carries out international cooperation in the following main areas: development of bilateral and multilateral cooperation with the SAA of foreign countries; cooperation with the European Organization of Supreme Audit Institutions (EUROSAI) and the International Organization of Supreme Audit Authorities (INTOSAI); ensuring the activities of the EUROSAI Working Group on the audit of funds allocated for the prevention and remediation of disasters, chaired by the Accounting Chamber; Participation in EUROSAI Working Groups and Task Forces (Environmental Audit; Information Technology and Municipal Audit); Participation in INTOSAI Working Groups (Environmental Audit; Public Debt; Anti-Corruption and Money Laundering); participation in work of other regional associations of the SBI; cooperation with international organizations and participation in international technical assistance projects and programs; the participation of the Accounting Chamber in audits of programs financed by the European Union; organizing and conducting international coordinated concurrent audits with the participation of members of the Working Group on Audit of Funds Allocated for Disaster Prevention and Elimination. International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties is essential for the effective operation of the Accounting Chamber as the supreme audit body of Ukraine, the development of bilateral and multilateral partnerships of Ukraine with other countries of the world, ensuring a high level of trust on the part of society other state authorities, the international community, the highest audit bodies of certain foreign countries. Important in this cooperation is also to ensure the implementation of bilateral international treaties, as well as to carry out, on their basis, parallel audits by the Accounting Chamber and the supreme audit institution of the countries concerned. International cooperation of the Accounting Chamber as the supreme audit body of Ukraine in the framework of bilateral and multilateral international treaties is also an important guarantee for proper control over the flow of funds to the State Budget of Ukraine and their use, as well as ensuring the transparency of the work of the Accounting Chamber and the integrity of its members and officials, its functioning as the supreme audit body of Ukraine.

Reporting and Follow-Up Recommendations for Performance Audit in Sai in the Republic of Serbia

Abstract Development of an integrated audit approach in state auditing enabled, in addition to financial audit and audit of regulatory compliance, audit of the public sector’s entities performance at the same time. Thus performance audit (success, value-for-money) gets primacy within the scope of activity of the supreme audit institutions. The goal of such an activity is to point to the development and importance of auditing effectiveness in the State Audit Institution (SAI) in the Republic of Serbia, emphasising reporting on performance auditing, detected irregularities in the use of budgetary resources and recommendations made to the public sector entities by SAI, as well as following them up for the purpose of more effective management and use of state property and state funds.

Effectiveness of Follow-Up on Performance Auditing Issues in Practice: A Governance Network Perspective

Research aim: This study discloses the relationship between governance arrangements and network types (networking) and the effectiveness of follow-up practice. Design/ Methodology/ Approach: Governance network theory (GNT) was utilised together with the interpretative phenomenological approach. Fifty-five governance actors in the Malaysian public sector that consist of the auditors, auditees, regulators and other relevant actors were divided into four groups. Their stories and experiences collected via interviews constitute the main data for this study. Research finding: This study noted three phases of follow-up strategies which are pre; during; and post-tabling of the Auditor-General’s (AG) report in Parliament. This follow-up practice involves a new way of governing with the involvement of many actors. It is not limited to auditors and auditees. Data from this study evidenced that networking approaches based on three types of network, namely coordinative, cooperative and collaborative, have enhanced follow-up practice as evident in the dissemination of punitive audit issues to the right actors for further action. Theoretical contribution/ Originality: This research has provided evidence that study of follow-up on performance audit issues in practice encapsulates social behaviour, societal governance, and network perspective and produces stimulating results. Practitioner/ Policy implication: Supreme Audit Institution (SAI) must find a way to reduce the hierarchical nature of its work by entrenching its strategy, structure and process to ease governance arrangements and networking between various actors outside the SAI organisation in resolving the audit issues raised in the AG report through effective follow-up practice. Research limitation/ Implication: The researcher did not select performance auditing issues individually per se to see how each issue with punitive elements is addressed through a follow-up process. In order to perform in-depth research, researchers should select punitive issues and execute case study research. Type of article: Research paper Keywords: Performance Auditing, Follow-Up Practice, Governance Arrangement, Networking, Governance Network JEL Classification: M42, M48, H83, H77

MP Firefighting and the Partisan Logic

Control of executive power is a central accountability concern. This article focuses on ways for parliament and MPs to assist the voter in this important task. Parliamentary systems empower parliaments by a range of control institutions, but the role of political parties challenges MPs incentives to engage in control of government. This article focuses on Fire Alarm control activity, but argues that Fire Alarms call for MP Firefighting. In parliament, MPs have the opportunity to respond to reports from decentral control institutions about government mal‐administration. Building on models of rational politicians, this paper investigates when MPs in fact engage in Firefighting related to Fire Alarm cases from the Ombudsman and audit institution. The article argues that MPs engage in Firefighting when it serves partisan purposes. The paper relies on a medium‐N dataset of reports from the Faroese Ombudsman and Audit General (52 cases) and applies a mixed‐method research design. The results show that the partisan logic dominates MP Firefighting. Opposition MPs use government mistakes to damage government reputation. However, the paper argues of the possibility of a more parliamentarian outcome, since focus on Fire Alarm cases puts pressure on government to make amends.

The Effect of Organizational Culture on Organizational Performance in Government Functional Audit Institutions

The Effect of Organizational Culture on Organizational Performance in Government Functional Audit Institutions

Abstract P1-20-25: Impact of lumpectomy for diagnosis of primary tumor on disease free survival in women with operable breast cancer: An institutional audit

Abstract Introduction: As a tertiary referral cancer centre, 20-30 % of patients seen in our breast clinic present after excision of the primary breast tumour without oncological principles maintained and no details on the excision margins. We evaluated the safety of excision biopsy (ExBx) as a diagnostic procedure by comparing the outcomes against patients who underwent definitive surgery after a core biopsy/FNAC (CxBx) for diagnosis. Methods: We performed a retrospective audit of the case charts of women with breast cancer treated at our institution. We included women with operable breast cancer (OBC) who presented post ExBx of the primary tumour and those who were treatment naïve and operated after only a CxBx for diagnosis. Results: Of the 1022 women included in the analysis, 551 underwent ExBx for primary diagnosis and 471 had CxBx prior to definitive breast surgery. The excision biopsy group were younger women (median age 44 years) with smaller tumours (median T size 2.5cm), lower HR ( hormone receptor) positive (58.3%) and less number were Her2+ve (16.7 %). In this group 17% received NACT, with 66.4% undergoing breast conservation surgery (BCS), and 37.6% node positive. While in the core biopsy group, the women were older women (median age 50 years) had larger tumours, median 3 cm, with 71.3% HR positive, 18.3% Her2 +ve, 72.8% underwent breast conservation surgery with 44.6 % node positive At a median follow up of 46 months, there was no difference in four year disease free survival (DFS) between ExBx group (83.8% versus 86.8%) and non-ExBx (HR=1.29,95%CI=0.93-1.79, p=0.13). When matched for T size, 699/1022 (69%) had T2 tumours and DFS in ExBx group was 80.7% in compared to 85.7% in non ExBx group. (HR=1.46, 95%CI=1.0-2.11, p=0.04). On multivariate cox regression, T size (HR=1.45,95%CI=1.02-2.07, p=0.03), HR negative (HR=1.61,95%CI=1.15-2.26,p=0.006), node positivity (HR=1.82,95%CI=1.31-2.53,p<0.01) and ExBx done (HR=1.40,95%CI=0.99-1.98,p=0.053) had a detrimental impact on disease free survival. Conclusion: ExBx of the primary tumour as a diagnostic procedure not performed with oncological principles prior to definitive surgery has a detrimental impact on survival in women with operable breast cancer. Citation Format: Nita Sukumar Nair, Rohini W Hawaldar, Quarratulain Chougle, Vani Parmar, Vaibhav Vanmali, Shabina Siddique, Ashwini Devade, Aarti Pandey, Shalaka Joshi, Sudeep Gupta, Rajendra A Badwe. Impact of lumpectomy for diagnosis of primary tumor on disease free survival in women with operable breast cancer: An institutional audit [abstract]. In: Proceedings of the 2019 San Antonio Breast Cancer Symposium; 2019 Dec 10-14; San Antonio, TX. Philadelphia (PA): AACR; Cancer Res 2020;80(4 Suppl):Abstract nr P1-20-25.

Corporate Failure in the Banking Sector: The Role of External Auditors

The aim of the study was to establish the role of external auditors in corporate failure in the banking sector. The study discovered that the auditing gaps within banks are tangibility and empathy services. It was also revealed that remuneration, training of external auditors, lot of variety in their job, level of logistics, loyalty rate of external auditors, motivational package and improved salary and opinion counts in the organisation were the factors influencing the effectiveness of external auditors. Lastly, unethical behavior has a positive relationship with corporate failure which was statistically significant at confident interval of 0.05 with a predictive power of 83.7 percent chance of predicting corporate failure which was moderate. It was recommended that the Bank should take steps to train and promote external auditors towards acquiring the necessary skills and experience to commission the corporate failure audit. Additionally, assistance also could be sought from other Supreme Audit Institutions in other countries with a similar government arrangement. Alternatively, assistance from private audit firms that have developed expertise in the public sector audit can be sought to assist them to make the audit function more meaningful and constructive. This will help fill the empathic gap of clients. With the current trend towards the harmonization of auditing standards and guidelines, further research into the usefulness and adequacy of auditing standards and guidelines is worthwhile. Keywords: Corporate failure, auditing, corporate corruption, assurance, effectiveness DOI: 10.7176/RJFA/11-4-03 Publication date: February 29 th 2020

Quality Standards of the Supreme Audit Institutions (SAI) and Its Role in Supporting Transparency Requirements

The present study aims to clarify the concepts and relationships that exist between the supreme Audit Institutions (SAI) of financial control represented by the Office of Financial Control and the extent of its contribution to adopting the INTOSAI standards on transparency and accountability. In addition, its ability to support transparency requirements to reduce administrative and financial corruption by monitoring the practices and performance of government institutions using the mechanisms of accountability and transparency. To achieve this, the researcher used the analytical descriptive method by giving out questionnaire with questions and explanations to the study sample of a size of (42) people consists of auditor’s observers from State Audit and Administrative control Bureau as main tool to collect data necessary for exploring their perspectives in order to obtain the study purpose. The result of this study reveals that the there is a correlation and an impact between quality standards of the Supreme Audit Institutions (SAI) and supporting transparency requirements. Based on the study results, the researcher presented a number of recommendations the most important is the necessity of drafting texts that allow the use of reports issued by the Federal Financial Supervision Bureau by members of society as evidence of condemnation against spoilers and manipulators of public money at all levels.

THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. 
 This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

The contents of the National Audit Office of Finland performance audits, 2001–2016

PurposeThe purpose of this paper is to provide a qualitative, computationally assisted examination of prominent content patterns in the 2001–2016 National Audit Office of Finland (NAOF) performance audit reports and foremost changes in these patterns.Design/methodology/approachWithout ex ante researcher decisions on which content elements are important, the authors use computational content analysis of topic modelling for detecting content patterns and their changes in the performance audit reports.FindingsIn the content patterns, professional effectiveness auditing stands out, whereas efficiency auditing is more weakly present. Other content patterns correspond to the NAOF institutional position and its audit mandate, the institutional characteristics of Finland’s public sector, and independent NAOF decisions in orienting its work. The authors can discern both ascendant, ascendant and stabler content patterns.Research limitations/implicationsAs the paper emphasises textual analysis, examining from where changes in the content patterns derive is secondary. Implications for both more intensive and extensive future research are drawn.Practical implicationsThe authors argue that together with other approaches the approach has potential in monitoring Supreme Audit Institution (SAI) performance auditing in the level of its contents.Social implicationsKnowing how an SAI orients its performance auditing has potential to support SAI monitoring by stakeholders – Parliament, the government, the citizens and others.Originality/valueThis is a comprehensive examination of the content patterns of the performance audit reports of an SAI since the 2001 introduction of its present institutional position.

Quality Assurance of Community Engagement in South African Higher Education Institutions: Problems and Prospects

ABSTRACT The quality assurance of community engagement was flagged as a major problem during the last cycle of audits of South African Higher Education Institutions (SAHEIs) by the Higher Education Quality Committee. Through the implementation of critical literature review methodology and comparing similarities and differences among SAHEIs in their reporting of their attempts at benchmarking, this article will present concrete proposals for a pathway to effective benchmarking of community engagement at SAHEIs. SAHEIs have looked at conceptual models to enable high-quality community engagement, but effective measuring tools have eluded their efforts. Through evaluating the critiques and recommendations of the Higher Education Quality Committee at all SAHEIs regarding community engagement as well as the responses thereto, this article will discuss the obstacles to developing quality assurance of community engagement and the prospects for overcoming them. Insights into key elements required in the benchmarking of community engagement will be drawn from the history of community engagement at SAHEIs from apartheid to democracy.

Інституціональні аспекти вибору та застосування аудиторських процедур

The purpose of the article is to identify the substantive characteristics and possibilities of application of audit procedures in the context of the implementation of its functions as of a public institute. On the base of application of the method of abstraction, it is established that the main elements of the audit institution that affect the features of planning, implementation and evaluation of audit procedures are the institutions, the subject of the audit and the functional content of the procedures. It’s found the following types of procedures: providing, implementation, identification, evaluation, comply with ethical requirements and quality control. It is determined that there are differences in the procedures performed by public and independent audit entities. The reason for such differences is the integration of public audit entities into the public resource management system. Differences are characterized, in particular, by the lack of procedures in the state audit for compliance with ethical requirements and quality control. Instead, independent auditing entities are delegated by law to perform procedures that are not directly related to audit tasks. The subject area of the audit performed by state institutions is limited by the use of state resources. This makes it impossible to use the results of the audit by public groups that do not participate in these processes. The functional workload of audit procedures determines the possibility of their use for the implementation of executive and information functions by the subjects of state audit, as well as the information function of audit firms and private auditors. The problem of restrictions on using of audit procedures in the audit institute functioning context is proposed to be solved by amending the regulations. Such changes will help expand the powers of public audit entities in the selection and application of audit procedures.

Outcomes of locally advanced cervical cancer presenting with obstructive uropathy: An institutional audit.

There is paucity of outcome data of patients with cervical cancer presenting with malignant obstructive uropathy. The present retrospective study describes outcomes of patients with cervical cancer who presented with obstructive uropathy at the time of diagnosis and underwent urinary diversion with percutaneous nephrostomy (PCN) before/during treatment. Patients who underwent PCN from January 2010 to June 2015 were included. Intent of treatment (radical or palliative) was decided within multidisciplinary team depending on disease stage, Karnofsky performance status (KPS), and degree of renal derangement. Treatment and outcome details were retrieved from electronic records. Time to normalization of creatinine, feasibility of delivering planned treatment, and overall survival (OS) were determined. Impact of various prognostic factors on outcomes was determined using univariate or multivariate analysis. After PCN and double-J stenting, 50% were eligible for (chemo) radiation. All radically treated patients (26/52) received brachytherapy. The median EQD2 to point A was 78 Gy (72-84 Gy). The median OS was 10 (0.5-60) months. Patients who completed chemoradiation had median OS of 31 months. Those receiving radical radiation and palliative radiation had median OS of 11 and 6 months, respectively. On univariate analysis, smaller tumor size (p = 0.03), high KPS (P = 0.04), and radical intent of treatment (P = 0.05) predicted for OS. Patients presenting with obstructive uropathy have median OS less than a year despite urinary diversion. Select cohort with good performance status, small tumor size, and serum creatinine of ≤3 mg/dL may be selected for diversion procedures and potential radical treatment.

Design of a Knowledge Management System for the Research-Teaching Nexus: Evidence from Institutional Audit Reports

Aim/Purpose: The need for Higher Education Institutions (HEIs) to maximize the use of their intellectual property and strategic resources for research and teaching has become ever more evident in recent years. Furthermore, little attention is paid in developing an enabling system that will facilitate knowledge transfer in the Research-Teaching Nexus (RTN). Hence, this study assesses the current state of practice in knowledge management of the nexus in higher education in Oman. It also explores the context of how Knowledge Management System (KMS) for the nexus can be designed and utilized by HEIs and challenges them to rethink their traditional approaches in managing their knowledge as-sets to boost individual and organizational learning. Background: This study provides a Knowledge Management-based framework and design of a knowledge management system that support the academic community towards the improvement of the nexus. This study sets out ideas from various academic and professional experts on how academic stakeholders in the higher education can improve and promote knowledge transfer and make better use of its knowledge and research assets for teaching and learning. It stressed the importance of having the knowledge assets or resources that can easily be pooled, accessed, and made available to its intended stakeholders. Methodology: Data were gathered from 29 out of 49 institutional quality audit reports of all HEIs in Oman. The panel comments were coded and analysed to extract valuable insights regarding the management of knowledge assets in research. Additionally, data were gathered from the institutional accreditation outcomes page of the same website. Manifest and latent content analyses were used in reporting the findings of the panel. Contribution: The study will contribute to a greater understanding and acceptance of Knowledge Management (KM) in higher education and extended the body of knowledge concerning knowledge management for the RTN. Findings: The reports revealed a very limited practice of the nexus in terms of people and culture, structure ad processes, and computing and web technologies. A few staff are involved in RTN work, there is an uneven understanding of the RTN among staff, limited joint research between staff and students are some of the reasons for this. Significantly, there is no explicit research framework or policy for the RTN, and systems and/or mechanisms are limited. Further-more, the reports did not account any use of computing and web technologies for the nexus. These limitations can lead to students with less academic, research, and graduate skills. Hence, this study presents a feature design of a KMS that incorporates various RTN best practices, as informed by the reports and literature. The design will allow the staff to utilize the research assets in the classroom, at the same time, engages students in research and scholarly under-takings. Recommendations for Practitioners: All HEIs must have a innovative system that integrates a formal agenda and approach, and set initiatives, strategies, policies, and procedures for knowledge management in utilizing research assets for teaching and learning. It must be designed so that RTN practices remain up-to-date, relevant, and responsive to the needs of the stakeholders, as well as, address academic accreditation challenges. Recommendation for Researchers: Researchers can evaluate the knowledge management of RTN practices of other HEIs outside of Oman to effectively recommend the proper course of action for teaching and learning improvement. Impact on Society: This study will redefine the role and contribution of HEIs, which are key players in advancing a knowledge economy. HEIs are expected to be powerhouses where academic knowledge is discovered, created, disseminated, shared, and re-invented. They must be able to fully grasp the value of managing knowledge to be able to effect positive and purposeful change to the community. Future Research: Future work should include staff and student surveys that examine the knowledge management need of the learning organization to better inform the design of a KMS for the RTN. Thereafter, future research can test the stage to test the effectiveness of the conceptual design.

A Case Study on Energy Audit of the Public Institution

In 2016, China issued the “Interim Measures for the Administration of Energy Auditing of Public Institutions”. Energy audits of public institutions have received increasing attention and have been widely used. Through the energy audit, a public institution found that the energy management, the energy measurement and the energy statistics system have not been perfected. The transformer load rate is low. Moreover, there are high energy consumption and backward equipment existed. Therefore, the energy conservation proposals are put forward.

Using the Latin Square Design Model in the Prioritzation of Network Security Threats: A Quantitative Study

Society is becoming increasingly dependent on cyberspace for both business and pleasure. Cyber attackers continue to attack organizational computer networks, as those same computer networks become increasing critical to organizational business process. Strategic planning and managing IT security risks play an important role in the business and government planning process. Deploying defense in depth security measures can ensure that organizations continue to function in times of crisis. This quantitative study explores whether the Latin Square Design (LSD) model can be effectively applied to the prioritization of cybersecurity threats and to the linking of information assurance defense in-depth measures to those threats. The methods used in this study consisted of scanning 10 Cybersecurity Websites such as the Department of Homeland Security US CERT (United States-Computer Emergency Readiness Team [1]) and the SANS Institute (SysAdmin, Audit, Network and Security [2]) using the Likert Scale Model for the Website’s top ten list of cyber threats facing organizations and the network defense in depth measures to fight those threats. A comparison of each cybersecurity threats was then made using LSD to determine whether the Likert scale and the LSD model could be effectively applied to prioritize information assurance measures to protect organizational computing devices. The findings of the research reject the H0 null hypothesis that LSD does not affect the relationship between the ranking of 10 Cybersecurity websites top ten cybersecurity threats dependent variables and the independent variables of defense in depth measures used in protecting organizational devices against cyber-attacks.

Identifying factors influencing on civil service intentions to conduct whistleblowing

This study aims to determine the effects of different factors influencing on civil service intentions to conduct whistleblowing. The factors include attitudes toward whistleblowing, organizational commitment, personal cost of reporting, wrongdoer, ethical environment, gender, and ethnicity. We conduct survey on 135 employees who work for financial audit institutions in Central Java Province of Indonesia. The results of the study indicate that attitude, organizational commitment and ethnicity had positive effects on whistleblowing intentions, while retaliation views and violator status had a negative effect on the intention of doing whistleblowing. However, the ethical environment and gender did not affect the intention of civil servants to do whistleblowing. It can be concluded that in the formation of intentions to conduct whistleblowing, there is a need for existence of self-control from various limitations.