Informatics

The LMC paradigm is not a recent approach to teaching computer architecture: it has been presented, tested and used since 1965, first by its authors, Madnick and Donovan, and their MIT students, and since then in many other universities around the world. The main purpose of the LMC paradigm is to explain, using a very simple model, the main components of a real computer system, and to learn how to program using a simple decimal- encoded instruction set. Using new LMC simulators (based on the LMC paradigm) developed since then, students can nowadays take advantage of simulation processes (e.g., to simulate a program’s step-by-step execution). We evaluated six different LMC simulators, picked the “best practices” associated with each one, and developed a new simulator especially focused on management and informatics undergraduate student requirements. This new simulator, edu.LMC, has been tested in a computer architecture course.

During last year, the ICT teachers' training in Portugal has been deeply restructured. The main objective was, after a decade of ICT teachers training using local approaches defined by teachers training centers, define and conquer digital literacy for all Portuguese teachers, independent of their basis area of teaching. Now, and a year after the beginning of the new model, it's important to reflect about the detected difficulties, to do the balance between the expected outcomes and the real ones. There are some relevant questions: are there any new advances? What are the new challenges for teachers? What are (or can be) the outcomes? Are the outcomes the expected ones? How can schools, teachers, students, teachers training centers' and trainers get together to make b-learning a real and sustainable approach in all Portuguese non high schools? This paper includes research about the Moodle dissemination in Portugal, reflections about the new and the old ICT teachers training model and guidelines to improve the new model success.

For many years, studies on Models for Individual Information Technology Acceptance were carried out and many approaches were released. All these models were meant to advance and define the determinant contributions on the user agreement on Information System and how this value can be a determinant factor to Information System adoption and success. The acceptance of Computer Assisted Audit Tools and Techniques is referred as difficult among internal auditors. This problem can arises when available tools and procedures involve relevant and complex background in several topics as Mathematics, Statistic and Advanced Concepts and Techniques on Information Systems. ANOVA or Data Mining algorithms and Artificial Intelligence on auditing procedures are examples of these evidences. This study intends to fully understand the way financial auditors use Information Technologies in their Auditing Tasks. To accomplish this main objective we did in-depth interviews focused upon financial auditors group. Is our intention to analyze and classify their contributions in order to provide further insights to the present research.

Nowadays, Computer Aided Audit Tools (and Techniques') support almost all audit processes concerning data extraction and analysis. These tools were firstly aimed to support financial auditing processes. However, their scope is beyond this, therefore, we present case studies and good practices in an academic context. Although in large auditing companies Audit Tools to do data extraction and analysis are very common and applied in several contexts, we realized that is not easy to find practical examples to teach this subject. Computer Science students' and teachers usually use application manuals', which are adequate to explore the tools itself, but they are not enough to do real data analysis: a "hands-on" approach is essential. Despite that, our students didn't belong to any Computer Science graduation. CAATTs are good examples of software aimed to help auditors to analyze data, to explore and study distinct data sets in auditing processes. CAATTs represent an innovative approach to do data analysis, mainly because they allow the manipulation of very large data records with no significant added costs. Frequently, users have another difficulty: they are not able to adequate their data sets or to prepare their data in order to create useful input data, to do their analysis. In this paper, we present a proposal of extraction and data analysis, based on data sets obtained from a LMS platform (Learning Management System), a real data set that can be used to support students learning about CAATTs topic. Fundamental procedures to reach specific answers using a CAATT as a main tool to do data extraction and analysis are also referred. The context for this case study was an Information Technologies applied to Auditing course in a Master Degree graduation..

Resumo-A temática da fraude que, nos tempos mais recentes, tem vindo ao de cima, é conhecida como uma infração comum, podendo ser realizada por qualquer pessoa ou resultar de conluio, tendo como fim o decremento patrimonial das organizações. A auditoria externa tem como objetivo principal a obtenção de evidência apropriada e suficiente que forneça uma segurança elevada de que as demonstrações financeiras estão isentas de fraude ou de erros materiais. Já ao nível da auditoria interna, o objetivo passa pela identificação do risco de fraude, através da definição de estratégias com o fim de conceber a capacidade para prevenir e antecipar as necessidades de controlo. Atualmente, as organizações geram e armazenam mais informação do que nunca em formato eletrónico. Assim, as transações que são alvo de planos abusivos são "escondidas" e são de difícil deteção pelos meios tradicionais. Consequentemente, os métodos analíticos tornam-se fundamentais na identificação de potenciais indícios de fraude. Este artigo apresenta diversos métodos analíticos para deteção de anomalias com vista à investigação futura na área de fraude.

Since clients' information used by audit firms is one of the main work objects for the auditors, it is important to have efficient information security policies, given the confidentiality required in information treatment. Using an online questionnaire, this study addresses this important question by assessing the current scenario of the audit firms within the scope of applied PSIs, regardless of the size of the organizations. This study presents contributions applied with the impact to important data about the current context of Information Security in the scope of professionals who work directly with financial audits: main policies adopted related to the use of technology, perspectives for updates and improvement in information security policies and the relationship between the dimension of Statutory Auditors' firms and PSIs.

Resumo -A auditoria financeira foca-se na obtenção e avaliação de prova, tendo por base certas asserções. Baseia-se no escrutínio dos dados das empresas, com o objetivo de obter evidência, apropriada e suficiente, que forneça um grau de segurança razoável de que as demonstrações financeiras estão isentas de fraude e/ou de erros materiais, comunicando posteriormente os resultados aos stakeholders. Porém, a dimensão e complexidade crescente das organizações, bem representada pelo volume de dados que atualmente geram e armazenam, aumentaram muito a exigência do trabalho do auditor, que deve ser eficaz e eficiente. Os procedimentos clássicos de auditoria, extremamente dependentes de amostragem e procedimentos manuais, têm-se revelado insuficientes. Devido à quantidade massiva de dados, surgimento de novas tecnologias e ferramentas informáticas a um nível frenético, a auditoria está hoje a ser repensada, com o debate a estender-se das organizações profissionais ao meio académico. Este artigo reúne as lacunas e insuficiências reveladas recentemente no pensamento da auditoria dita tradicional, e os desafios que esta enfrenta atualmente. Apresenta as novas tecnologias, concretamente de Automatização Robótica de Processos e a Inteligência Artificial, como já tendo expressão na auditoria de hoje, e que, numa visão de futuro, são potenciadas pela sua combinação em Automação Inteligente de Processos.

Resumo -A auditoria financeira foca-se na obtenção e avaliação de prova, tendo por base certas asserções. Baseia-se no escrutínio dos dados das empresas, com o objetivo de obter evidência, apropriada e suficiente, que forneça um grau de segurança razoável de que as demonstrações financeiras estão isentas de fraude e/ou de erros materiais, comunicando posteriormente os resultados aos stakeholders. Porém, a dimensão e complexidade crescente das organizações, bem representada pelo volume de dados que atualmente geram e armazenam, aumentaram muito a exigência do trabalho do auditor, que deve ser eficaz e eficiente. Os procedimentos clássicos de auditoria, extremamente dependentes de amostragem e procedimentos manuais, têm-se revelado insuficientes. Devido à quantidade massiva de dados, surgimento de novas tecnologias e ferramentas informáticas a um nível frenético, a auditoria está hoje a ser repensada, com o debate a estender-se das organizações profissionais ao meio académico. Este artigo reúne as lacunas e insuficiências reveladas recentemente no pensamento da auditoria dita tradicional, e os desafios que esta enfrenta atualmente. Apresenta as novas tecnologias, concretamente de Automatização Robótica de Processos e a Inteligência Artificial, como já tendo expressão na auditoria de hoje, e que, numa visão de futuro, são potenciadas pela sua combinação em Automação Inteligente de Processos.