Audit risks in a database environment with specific reference to Oracle7
- Authors: Wiid, Liné Cornette
- Date: 2014-02-13
- Subjects: Auditing - Data processing , Financial statements - South Africa , Risk management - Data processing , ORACLE 7 (Computer system)
- Type: Thesis
- Identifier: uj:3954 , http://hdl.handle.net/10210/9314
- Description: M.Com. (Computer Auditing) , The objective of an independent audit of financial statements is to express an opinion on the fair presentation of the financial statements. The auditor should obtain sufficient audit evidence to enable him to draw conclusions to support the content of his report. The auditor should obtain an understanding of the entity's accounting system and related internal controls to assess their adequacy as a basis for the preparation of financial information and to assist in the designing of his audit procedures. If the auditor intends to rely on any internal controls, he should study and evaluate those controls. If a database system is used, it is logical that all the financial data reside in the database. In order for an auditor to express an opinion on the financial statements, he has to determine to what extent he can rely on the integrity of the financial data that resides in the database. The objective of this research was to identify the risks and controls present in a general database environment as well as those present in the Oracle? database management system environment, to develop a comparison table between these environments and to develop an Oracle? internal control questionnaire.
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Risk management in information technology projects
- Authors: Antony, Tessy
- Date: 2012-08-01
- Subjects: Risk management , Risk management - Data processing , Project management , Information technology - Management
- Type: Thesis
- Identifier: uj:8902 , http://hdl.handle.net/10210/5374
- Description: M.Ing. , Information Technology (IT) projects are typically accompanied by a wide variety of complex risks. The rapid rate at which technology is currently changing requires the use of updated processes for project risk management in the IT industry. This paper investigates the active management of risk by focusing on the causes of such risk and developing indicators to track project risk throughout all project phases. The current research focuses on Project Risk Management as described in the Guide to the Project Management Body of Knowledge (PMBoK®) Fourth Edition, detailing the tools and techniques needed to make risk management work in IT projects. This Project Management Institute (PMI) Standard has been adopted for the current research as it is widely accepted by many organisations in order to ensure greater return on investment and other benefits from projects. The PMI’s PMBoK® details an approach to project risk management which includes the process concerned with identifying, analysing, prioritising and mitigating risk at regular intervals. Specifically, it focuses on budget-related risks in order to reduce IT project failure due to budget overruns. Risk measurement and risk control are also incorporated to achieve a sustainable risk management system for IT projects. Finally, a private sector IT project is used as case study in order to apply the research in practice. This case study makes use of Accenture's maturity model concept, which helps us to understand this organisation’s benchmarking in recent years.
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The Zachman Framework applied to construction engineering risk management
- Authors: Moloi, Tshepo
- Date: 2012-07-03
- Subjects: Construction projects - Management , Risk management - Data processing , Zachman Framework , Construction industry - Risk management , Management information systems - Data processing
- Type: Thesis
- Identifier: uj:8782 , http://hdl.handle.net/10210/5140
- Description: M.Ing. , The research is based on the complexity of project management and risk management fields and how applying each field on its own can be problematic. This poses an everyday challenge to project managers when implemented simultaneously and such a problem predominantly exists in the engineering construction field.The challenge faced by project managers is approached throughout the research study by introducing a commonly used six order matrix framework with a high success rate in analysing and dissecting complex fields into small fragments. The framework is known as the Zachman Framework for Enterprise Architecture. However this is only done once a thorough literature review of both project and risk management as well as the limitations of the Zachman Framework have been well documented.Once the Zachman Framework for Construction adaptation is complete, it is then applied to an inner city construction case study. The results of the case study are used to determine if throughout the project lifecycle it has been possible to analyse and implement all project and risk management requirements simultaneously with little or no correction of project constraints.Using a developed integrated risk management tool which graphically tracks aggregate risk( s) in cost and time together with the Zachman Framework for Construction, the case study results reveal that it is possible to increase the ability to simultaneously manage risk and normal activities by concluding that the project constraints (i.e. cost) are accurately estimated and accomplished. In conclusion the research study,discussion and recommendations are made in order to implement all cells within the Zachman Framework for Construction therefore increasing the success of any project and risk management construction field.
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