Internal Control Processes Research Articles

Robotic Process Automation (RPA) as a technological tool for automating the execution of audits

The purpose of the research was to analyze the Robotic Automation of Processes as a technological tool aimed at automating auditing processes. It is a technological alternative that uses robots called bots, which are configured in a simple way and enable a digital transformation in which they can learn and imitate tasks, which are then executed automatically. Regarding the study methodology, it was a documentary research, carried out through a review of documents, scientific articles, research, web pages, among other sources. Among the main audit activities that can be performed with the application of robotic automation of processes are identified reconciliations, queries to identify the accounts to be reconciled, trial balances, list of transactions, comparison of the lists with the consolidated reports. Similarly, analytical processes can be performed, such as starting the session with working papers of previous audits, queries to identify audited amounts; internal control processes such as population tests, purchase orders, documents and invoices, verification of prices against quantity of items, generating alerts when deviations occur. Finally, there are several advantages of this technology, such as the possibility of performing advanced data analysis, considerable reduction of audit costs, due to the reduction of human errors and therefore greater productivity, since the optimization of processes allows the staff assigned to the execution of the audit to focus their efforts on more strategic activities, such as the preparation of the final audit report.

Dampak Teknologi Informasi Mengenai Proses Audit: Teknologi Informasi

This research aims to explore the impact of Information Technology (IT) on the audit and internal control processes of an organization. The research method employed is a literature review, involving the collection of data from various sources such as books, scholarly journals, and other references related to the research topic. After data collection, an interaction analysis is conducted, comprising data reduction, data presentation, verification, and drawing conclusions. The results of the analysis indicate that the use of IT has a significant impact on the internal control of an organization. Information technology plays a crucial role in enhancing the efficiency of the audit process through faster data collection, more accurate data analysis, and more systematic report presentation. Furthermore, information technology also enables the improvement of data validity through techniques such as triangulation and increased diligence. Thus, this research provides new insights into the role of information technology in the audit and internal control processes, highlighting the importance of considering the positive impact of IT in enhancing the efficiency and validity of audit processes.

RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers

SYNOPSIS This study investigates the risk mitigation and internal control processes organizations implement in their robotic process automation (RPA) deployments in accounting. The roles of internal controls and risk mitigation are examined by exploring how RPA Program Managers have adopted internal controls and risk mitigation regarding RPA in accounting. Employing interviews with 20 RPA Program Managers, this study provides rich insights into RPA Governance for accounting processes. The interviews revealed that organizations adopt various governance models to ensure proper oversight over RPA in accounting. RPA Governance models range from being fully centralized to being entirely decentralized. RPA risk and control oversight includes unique risk assessments for the RPA accounting environment and specialized monitoring to ensure that RPA in accounting performs as expected. JEL Classifications: M41; M42.

Quantitative detection of the Ralstonia solanacearum species complex in soil by qPCR combined with a recombinant internal control strain

ABSTRACT The detection of soil-borne pathogens by quantitative PCR (qPCR) has been challenging due to the pronounced influence of soil type on DNA extraction and PCR reactions. In the present study, we developed a novel qPCR system and an internal sample process control (ISPC) strain, RsPC, for the detection of Ralstonia solanacearum species complex (RSSC), the pathogens causing bacterial wilt. Specific primers and TaqMan probe were designed based on analyses of 16S rRNA gene sequences from 581 Ralstonia genomes, and the RsPC was constructed by insertion of an artificial fragment, which consisted of two fragments from the kanamycin-resistant gene and the gfp gene, into the chromosome of a phylogenetically closely related strain, Ralstonia pickettii JCM 5969. The qPCR target sequences of RSSC and RsPC shared primers; however, different TaqMan probes were used to distinguish them from each other. The interaction assay between ISPC and target DNA showed no influence on sensitivity when their difference in concentration was <10 4 -fold. We tested 10 different soils with co-spiked RsPC and R. pseudosolanacearum LMG 9673 and found comparable recovery efficiencies (REs) of two strains in most samples, and the REs of LMG 9673 after correction by RsPC were closer to theoretical values. The RE of LMG 9673 improved most (2.98-fold) in a heavy clay soil. Similar results were obtained in three representative soils co-spiked with RsPC and LMG 9673 (at three concentrations), R. solanacearum NCPPB 325, and R. syzygii LLRS-1, respectively . The qPCR system and ISPC strain developed in this study could be applied for the accurate detection of RSSC in soil, and similar ISPCs can be developed in the future for other soil-borne animal and plant pathogens. IMPORTANCE DNA-based detection and quantification of soil-borne pathogens, such as the Ralstonia solanacearum species complex (RSSC), plays a vital role in risk assessment, but meanwhile, precise quantification is difficult due to the poor purity and yield of the soil DNA retrieved. The internal sample process control (ISPC) strain RsPC we developed solved this problem and significantly improved the accuracy of quantification of RSSC in different soils. ISPC-based quantitative PCR detection is a method especially suitable for the quantitative detection of microbes in complex matrices (such as soil and sludge) containing various PCR inhibitors and for those not easy to lyse (like Gram-positive bacteria, fungi, and thick-wall cells like resting spores). In addition, the use of ISPC strains removes additional workload on the preparation of high-quality template DNA and facilitates the development of high-throughput quantitative detection techniques for soil microbes.

Assessing Internal Control Effectiveness in Credit Unions: A Coso-Based Study

Purpose: The purpose of this study was to evaluate the internal control process in organizations, specifically focusing on savings and credit unions in the Tambo canton. The aim was to assess the fulfillment of actions, activities, plans, policies, standards, records, procedures, and methods within these organizations. The study sought to provide insights into the reliability of internal controls and their impact on the achievement of objectives in public, private, and mixed companies.
 
 Theoretical framework: The study is grounded in the COSO (Committee of Sponsoring Organizations of the Treadway Commission) model, which provides a comprehensive framework for internal control systems. The research draws upon concepts and principles from this model to assess the reliability of internal control components within savings and credit unions in the Tambo canton.
 
 Design/Methodology/Approach: This investigation employed two main approaches: quantitative and bibliographic. The quantitative approach involved using an internal control questionnaire specifically designed for savings and credit unions in the Tambo canton. The questionnaire was structured based on the COSO model components. The bibliographic approach involved an extensive review of existing literature and relevant sources to establish a theoretical foundation for the study. These methods were used to assess the reliability of internal controls in the organizations under investigation.
 
 Findings: The study found that the savings and credit unions in the Tambo canton demonstrated high levels of reliability in the components of the COSO I methodology. The internal control processes within these organizations were effective, indicating commitment, responsibility, integrity, common objectives, communication, and evaluation among the workers. The findings suggest that the internal control systems in place contribute significantly to the organizations' overall reliability and low levels of risk.
 
 Research, Practical & Social implications: From a research perspective, this study contributes valuable insights into the effectiveness of internal control processes within savings and credit unions, particularly when assessed through the lens of the COSO model. Practically, the findings have implications for organizations seeking to enhance their internal control systems, emphasizing the importance of commitment, communication, and evaluation in ensuring reliability. Socially, the study underscores the significance of trustworthy and reliable internal control mechanisms, which can foster integrity and responsibility within organizations and, by extension, contribute to the community's overall trust in these institutions.
 Originality/Value: The originality of this study lies in its specific focus on savings and credit unions in the Tambo canton, providing a detailed evaluation of their internal control processes using the COSO model. The research adds value by offering practical insights for organizations aiming to improve their internal control systems, making it a valuable resource for practitioners and policymakers. Additionally, the study contributes to the broader academic discourse on internal control processes, reaffirming the importance of commitment and communication within organizations for achieving reliability and low risk levels.

A metagenomics method for the quantitative detection of bacterial pathogens causing hospital-associated and ventilator-associated pneumonia.

The management of ventilator-associated and hospital-acquired pneumonia requires rapid and accurate quantitative detection of the infecting pathogen(s). To achieve this, we propose a metagenomics next-generation sequencing (mNGS) assay that includes the use of an internal sample processing control (SPC) for the quantitative detection of 20 relevant bacterial species of interest (SOI) from bronchoalveolar lavage (BAL) samples. To avoid very major errors in the identification of respiratory pathogens due to "false-negative" cases, each sample was spiked with Bacillus subtilis, at a precisely defined concentration, using rehydrated BioBall. This SPC ensured the detection and quantification of the pathogen(s) at defined minimum concentrations. In the presented mNGS workflow, absolute quantification of Staphylococcus aureus was as accurate as quantitative PCR. We defined a metagenomics threshold at 5.3 × 103 genome equivalent unit per milliliter of the sample for each SOI, to distinguish colonization from higher amounts of pathogens that may be associated with infection. Complete mNGS process and metrics were assessed on 40 clinical samples, showing >99.9% sensitivity compared to microbial culture. However, 19 out of the 29 (66%) SOI detections above the metagenomics threshold were not associated with bacterial growth above classical culture-based clinical thresholds. Taxonomic classification of 7 (37%) of the "false-positive" detections was confirmed by finding specific 16S/MetaPhlAn2 markers, the 12 other "false-positive" detections did not yield enough reads to check their taxonomic classification. Our SPC design and analytical workflow allowed efficient detection and absolute quantification of pathogens from BAL samples, even when the bacterial DNA quantity was largely below the manufacturer's recommendations for NGS. The frequent "false-positive" detections suggested the presence of nonculturable cells within the tested BAL samples. Furthermore, mNGS detected mixed infections, including bacterial species not reported by routine cultures. IMPORTANCE The management of ventilator-associated pneumonia and hospital-acquired pneumonia requires rapid and accurate quantitative detection of the infecting pathogen. To this end, we propose a metagenomic sequencing assay that includes the use of an internal sample processing control for the quantitative detection of 20 relevant bacterial species from bronchoalveolar lavage samples.

Organizing of internal control of corporate sustainability of Kazakhstan commercial companies

The idea of corporate sustainability has acquired the status of a recognized effective means of including corporations in the process of sustainable social development. This concept implies that corporations must set and achieve not only their business goals, but also social and environmental goals. The purpose of internal control of corporations is directly related to the purposes of their existence. The purpose of this article is to revise the generally accepted principles of internal control in organizations to include the business philosophy of corporate sustainability and consideration of stakeholders' interests. The methodological basis of the study is based on the principles of the theory of sustainable social development, consideration of stakeholders' interests and the concept of corporate sustainability. The results of the study were obtained on the basis of data analysis and synthesis. The following conclusions were made based on the analysis of corporate documents regulating internal control of organizations included in the list of the UN Global Compact in Kazakhstan: the practice of internal control of achieving social and environmental goals is already applied by corporations, but it cannot be considered systematic and comprehensive, and it is not sufficiently taken into account in internal regulations. In addition, civilizational changes and implementation of the concept of sustainable development in organizations affect the objects of internal control, such as business activities and its environment, as well as the components of the internal control process, which should be conditioned by the organization's objectives.

Accounting for Borrowing and Economic Performance in Nigeria

Accounting for public borrowing and economic performance has been under constant investigation. This study examined the impact of public borrowing on economic performance of Nigeria between 1981 to 2021. The study adopted purposive sampling technique and analyzed using robust ordinary least square (ROLS). The independent variables are, Federal government domestic debt (FDD), Federal government foreign debt (FGFD), cost of servicing debt (CSD), Federal government total expenditure (FGTE) is proxy for dependent variable while, Federal government retain revenue (FGRR) is proxy for control variable. The study reveals that that of FGRR, CSD, FGFD and FGDD have positive and significant influence on the federal government total expenditure. The study was theoretically anchored on Dual Gap Analysis Theory, Adam Smith Theory on Debt and The Ricardo Theory of Public Debt. The study then concludes that Nigeria’s total expenditure has risen astronomically through domestic debt, foreign debt, government retained earnings and debt servicing. The study then recommends very strong internal control should be enforced over utilization of borrowed fund, domestically or externally, as well as investigation of the internal control process of borrowing in Nigeria. Again, debt should be reduced so as to reduce the cost burden of servicing it as debt overhang is imminent in Nigeria. The study recommends the investigation of the internal control process of borrowing in Nigeria for further study.

Effective extraction of nickel and cobalt from sintered nickel alloy via reduction roasting and leaching

In this work, a carbothermic reduction technique is developed to improve the extraction of valuable metals from sintered nickel alloys by atmospheric acid leaching. X-ray photoelectron spectroscopy (XPS), X-ray diffraction (XRD), and scanning electron microscopy coupled with energy dispersive X-ray spectroscopy (SEM-EDS) analyses indicate that NiO in the sintered nickel alloy and the NiO coated by Ni2O3 hinders further dissolution of nickel. Nickel oxides can be transformed into easily leached metallic nickel by carbothermic reduction. The reduction roasting was investigated and optimized by thermodynamic analysis, thermogravimetry-mass spectrometry, XRD, and response surface methodology (RSM). The results show that the leaching efficiencies of nickel and cobalt are respectively increased from 80.34% and 69.92% to 98.65% and 96.71% after the reduction roasting under the optimized conditions: 935 °C of temperature, 50 min of time, and 29.9% of carbon dosage. The leaching of nickel was optimized by single-factor test method and the optimum conditions have been established as: 150 g/L of H2SO4 concentration, 25% of H2O2 dosage, 10 mL/g of liquid–solid ratio, 400 rpm of stirring speed, 80 °C of temperature, and 80 min of time. The kinetic analysis of leaching process shows that the activation energies of nickel and cobalt leaching are 20.71 kJ/mol and 16.33 kJ/mol, respectively, indicating that the leaching process is an internal diffusion control process. This study provides a feasible and effective approach to extract nickel from sintered alloys.

Equity ownership concentration’s impact on corporate internal control: the moderating effects of female directors and board compensation

By promoting diversity in equity ownership concentration, strengthening female representation on boards, aligning pay with sustainability goals, and implementing strong internal control processes, companies can integrate sustainable practices into their operations, improve their sustainability performance, and attain long-term environmental and societal health. Therefore, this study examined the relationship between ownership concentration and internal control through the sustainability lens, specifically focusing on the moderating effects of female directors and board compensation. Data from a sample of 1609 A-share listed businesses in Shanghai and Shenzhen between 2012 and 2021 were analyzed. The findings from the fixed effects model revealed the following: ownership concentration negatively affects internal control; the number of female directors positively influences internal control; female directors actively moderate the relationship between ownership concentration and internal control; and board compensation enhances the effectiveness of internal control. These insights provide valuable data for businesses to enhance their internal control systems, appoint key personnel, and advance their sustainability goals. This study suggests that linking board characteristics to corporate internal control can lead to strengthened sustainable objectives. It also incentivizes directors to prioritize and integrate sustainability concerns in their decision-making. Furthermore, by ensuring that compensation reflects sustainability performance, firms can cultivate a sustainability-based culture and drive effective internal controls that support sustainable practices, ultimately contributing to long-term environmental and social well-being.

The Impact of Corporate Governance on Intellectual Capital. Empirical Evidence from Romanian Companies

This study aims to analyse the effects of corporate governance on the intellectual capital of companies. The sample is composed of 64 companies listed on the Bucharest Stock Exchange in the time span 2016-2021. The data were collected from companies' annual reports and from Thomson Reuters database. In this way, we investigated the relationship between corporate governance, measured as the compliance with the Bucharest Stock Exchange Code of Corporate Governance, and intellectual capital, measured by two different methods: Economic Value Added (EVA) and Value Added Intellectual Coefficient (VAIC). The results showed that there is a positive and statistically significant relationship between intellectual capital and corporate governance. The main results of our study indicate that there is a positive and statistically significant relationship between corporate governance and intellectual capital in all the cases. Furthermore, all the control variables, namely total assets, employee number, and leverage, show positive and statistically significant results. It has been found that intellectual capital and good corporate governance practices can contribute to the wealth creation of firms. Strategic planning, organisation, transparency, and accountability are the cornerstones of a good corporate governance system. These elements improve the quality of the internal control and risk management processes and increase investors’ and other stakeholders' trust. The importance of intellectual capital has been acknowledged by companies as a vital component of their competitive advantage. The outcomes of the present study can be used by policymakers in order to increase the efficiency of companies and to determine the need to invest in human capital.

A Qualitative Investigation on Risk Management Implementation in the Malaysian Public Sector

"This study aimed to examine the implementation of risk management in the public sector and, subsequently, identify the components of risk management that best fit the public sector. Interviews were conducted with 26 participants from nine government agencies to determine the Malaysian government’s risk management and internal control processes. As a result, a new set of variables was identified for the public sector. These elements are the establishment of risk management in the government sector, the voluntary implementation of risk management, understanding risk management and internal control, the importance of risk management and internal control, the risk management process for the public sector, risk identification and investigation, understanding the risk management framework in the public sector, and the role of a consultant in risk management. This study contributed to the public sector by identifying potential aspects that may be crucial in ensuring the success of the early stages of risk management implementation. The outcomes of this study may benefit the public sector through an improved understanding of how to undertake risk management to ensure the success of risk management in Malaysia."

Analysis of internal control monitoring for tax management inefficiencies

Tax payment efficiency results from the company's success in tax management. Efficiency or inefficiency occurs in the estuary of a series of procedures that constitute the internal control process within the company. Tax Control is a form of supervisory action whether the implementation or implementation is following the company's planning. The action referred to here is a series of procedures carried out for supervision. So internal control is attached to tax control to create efficiency. This research focuses on the strength or weakness of internal control over the implementation of tax obligations, especially on VAT of PT CTA. This research is a follow-up research from previous research that assesses the efficiency of VAT payments at PT CTA. This study analyzes the internal control of the company's VAT management. The analysis results show the company's internal control weakness using the COSO internal control measurement tool in managing VAT. Strong internal control will be able to minimize the potential for tax costs or minimize inefficiencies in tax payments.

Industrial Procurement Management Efficiency Guidelines: Perform Excellence Through Organisational Change Strategies

Purpose: The objective of this research was to use structural equation modelling to illustrate guidelines for enhancing procurement management efficiency in the industrial business sectors. Theoretical framework: The conceptual framework was developed based on relevant studies and incorporated elements from procurement excellence models established by renowned organisations, including McKinsey’s successful procurement operating model (2018), BCG’s five pillars of procurement excellence (2019), and PwC’s operating procurement model (2019). Design/methodology/approach: This study utilised a mixed-methods approach, combining qualitative (in-depth interviews and focus group discussions) and quantitative (survey) research methods. The quantitative data was collected through a questionnaire consisting of four parts, which was administered to 500 executives from industrial businesses. The data was analysed using descriptive, inferential, and multivariate statistical techniques. Findings: The guidelines thoroughly examined four key elements: organisational change, technology management, internal control process, and business alliance networks - influencing procurement management efficiency in Thailand. This analysis used confirmatory factor analysis, second-order confirmatory factor analysis, and structural equation modelling. After modification, the final model included 23 observed variables under six hypotheses and was evaluated using congruence evaluation criteria to ensure its effectiveness. Research, Practical & Social implications: The researchers suggested that future studies focus on the specific characteristics of each industrial type, such as the automobile sector, food and beverage industry, or emerging S-curve and new S-curve segments. The future research results would allow for a more in-depth analysis of the unique factors that impact procurement management efficiency within each industry. Originality/value: The findings suggest that the developed models can serve as valuable guidelines for industrial businesses looking to improve their procurement management systems and implement effective strategies. By adopting these models, businesses may enhance their profitability and optimise their use of resources, thereby improving overall efficiency.

453 Rapid SARS-CoV-2 testing with duplexed recombinase polymerase amplification and a bacteriophage internal control

OBJECTIVES/GOALS: Current COVID-19 rapid molecular tests require cartridge-reader detection, expensive circuitry, and complex microfluidics making the most accurate tests unavailable to the masses. Here we present a rapid molecular diagnostic leveraging isothermal amplification and paper-based microfluidics for a low-cost ultra-sensitive COVID-19 assay. METHODS/STUDY POPULATION: We designed a reverse transcription recombinase polymerase amplification (RT-RPA) assay for the detection of SARS-CoV-2 and bacteriophage MS2 RNA. RT-RPA is a sequence specific, ultrasensitive, rapid isothermal DNA amplification technique that is well suited to home based testing due to its rapid assay time, robustness, ease of use, and readout options. RT-RPA reagents are added to a tube and incubated at 39°C in a fluorometer. Realtime fluorometer data gives results in under 15 minutes. This assay also provides visual detection via lateral flow readout with results in 23 minutes. RESULTS/ANTICIPATED RESULTS: We have developed a rapid multiplexed nucleic acid amplification assay with an internal process control for SARS-CoV-2 using single-pot RT-RPA. We screened 21 primer combinations to select primers that demonstrated excellent performance and target specificity against common respiratory viruses. We demonstrate the ability to multiplex SARS-CoV-2 and MS2 detection, utilizing MS2 as an internal process control for lysis, reverse transcription, amplification, and readout. We show duplexed detection using both fluorescence readout and visual readout using lateral flow strips. Duplexed fluorescence detection shows a limit of detection of 25 copies per reaction. Duplexed lateral flow readout shows a limit of detection of 50 copies per reaction DISCUSSION/SIGNIFICANCE: We developed a duplexed RT-RPA assay for SARS-CoV-2 with fluorescence or lateral flow readout. Our assay does not re-quire expensive reader, circuity, or fluid handling. The low material cost, temperature, and robustness make it ideal for a more accurate home-based COVID-19 diagnostic.

Identifying regulation with adversarial surrogates

Homeostasis, the ability to maintain a relatively constant internal environment in the face of perturbations, is a hallmark of biological systems. It is believed that this constancy is achieved through multiple internal regulation and control processes. Given observations of a system, or even a detailed model of one, it is both valuable and extremely challenging to extract the control objectives of the homeostatic mechanisms. In this work, we develop a robust data-driven method to identify these objectives, namely to understand: "what does the system care about?". We propose an algorithm, Identifying Regulation with Adversarial Surrogates (IRAS), that receives an array of temporal measurements of the system and outputs a candidate for the control objective, expressed as a combination of observed variables. IRAS is an iterative algorithm consisting of two competing players. The first player, realized by an artificial deep neural network, aims to minimize a measure of invariance we refer to as the coefficient of regulation. The second player aims to render the task of the first player more difficult by forcing it to extract information about the temporal structure of the data, which is absent from similar "surrogate" data. We test the algorithm on four synthetic and one natural data set, demonstrating excellent empirical results. Interestingly, our approach can also be used to extract conserved quantities, e.g., energy and momentum, in purely physical systems, as we demonstrate empirically.

Assessment of virus concentration methods for detecting SARS-CoV-2 IN wastewater.

Wastewater-based epidemiology has been described as a valuable tool for monitoring the spread of severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) in a community. However, there is no consensus on the best concentration method to allow reliable detection of SARS-CoV-2 in this matrix, considering different laboratory facilities. This study compares two viral concentration methods, ultracentrifugation (ULT) and skimmed-milk flocculation (SMF), for detecting SARS-CoV-2 in wastewater samples. The analytical sensitivity (limits of detection and quantification [LoD/LoQ]) of both methods was evaluated using a bovine respiratory syncytial virus (BRSV) as a surrogate. Three different approaches were conducted to establish LoD of each method based on the assays on the standard curve (ALoDsc), on the dilution of internal control (ALoDiC), and the processing steps (PLoD). For PLoD, ULT method had the lowest value (1.86 × 103 genome copy/microliter [GC/µL]) when compared to the SMF method (1.26 × 107 GC/µL). The LoQ determination showed a mean value of 1.55 × 105 GC/µL and 3.56 × 108 GC/µL to ULT and SMF, respectively. The detection of SARSCoV-2 in naturally contaminated wastewater revealed 100% (12/12) and 25% (3/12) of detection using ULT and SMF with quantification ranging from 5.2 to 7.2 log10 genome copy/liter (GC/L) and 5.06 to 5.46 log10 GC/L, respectively. The detection success rate of BRSV used as an internal control process was 100% (12/12) for ULT and 67% (8/12) for SMF, with an efficiency recovery rate ranging from 12 to 38% and 0.1 to 5%, respectively. Our data consolidates the importance of assessing the methods used; however, further analysis should be carried out to improve low-cost concentration methodologies, essential for use in low-income and developing countries.

Internal Control Processes and Employee Satisfaction

Internal Control Processes and Employee Satisfaction

Normativni aspekti upravnog monitoringa službi bezbednosti Republike Srbije

The historical development of human society has consistently emphasized human rights and freedoms as fundamental principles for the emergence and evolution of a democratic and civil society. This has led to the establishment of modern public administration with a robust legal foundation and legally guided and controlled security services. In such a context, security plays a pivotal role in the existence of a cohesive society, impacting all social and economic aspects. Security services are closely linked to the state, responsible for planning, organizing, and implementing measures and activities aimed at safeguarding individuals and property from various threats. As the entities responsible for these activities within society, security service providers take administrative measures and actions to continually monitor their operations. Therefore, administrative monitoring of security services is of paramount importance for the functioning and transparency of the state's security apparatus. Given the predominantly confidential nature of security service activities, it becomes essential for the public to have assurances that the means employed to carry out these activities are used correctly, legally, economically, and efficiently. This paper primarily focuses on identifying the specifics of administrative monitoring of the security services in the Republic of Serbia as defined by the norms established in system laws and related regulations. In conclusion, this work underscores that administrative monitoring essentially entails an ongoing process of external and internal supervision and control over the execution of daily tasks and responsibilities of security services. This oversight is achieved through the implementation of appropriate administrative actions and measures, the effectiveness of which is instrumental in realizing the powers and authorities defined by law.

Manufacturing service network characteristics analysis of digital twin system under edge computing and cloud edge collaborative computing environment

In order to optimise the configuration of manufacturing services in the virtual and real space and improve the efficiency of the collaboration of manufacturing service resources, we investigate the digital twin systems that provide various services under different service computing modes, analyse their basic network structure from the perspective of complex networks, and reveal internal interaction methods and feedback control process to optimise virtual and real resource allocation and improve physical system stability. On this basis, the characteristics of the manufacturing service network in the digital twin system are further analysed and explained, and the mechanism of manufacturing service collaboration in the virtual-real interaction fusion mode is described.