Purpose The purpose of the study is to explore the factors associated with the extent of security/cybersecurity audit by the internal audit function (IAF) of the firm. Specifically, the authors focused on whether IAF/CAE (certified audit executive [CAE]) characteristics, board involvement related to governance, role of the audit committee (or equivalent) and the chief risk officer (CRO) and IAF tasked with enterprise risk management (ERM) are associated with the extent to which the firm engages in security/cybersecurity audit. Design/methodology/approach For analysis, the paper uses responses of 970 CAEs as compiled in the Common Body of Knowledge database (CBOK, 2015) developed by the Institute of Internal Auditors Research Foundation (IIARF). Findings The results of the study suggest that the extent of security/cybersecurity audit by IAF is significantly and positively associated with IAF competence related to governance, risk and control. Board support regarding governance is also significant and positive. However, the Audit Committee (AC) or equivalent and the CRO role are not significant across the regions studied. Comprehensive risk assessment done by IAF and IAF quality have a significant and positive effect on security/cybersecurity audit. Unexpectedly, CAEs with security certification and IAFs tasked with ERM do not have a significant effect on security/cybersecurity audit; however, other certifications such as CISA or CPA have a marginal or mixed effect on the extent of security/cybersecurity audit. Originality/value This study is the first to describe IAF involvement in security/cybersecurity audit. It provides insights into the specific IAF/CAE characteristics and corporate governance characteristics that can lead IAF to contribute significantly to security/cybersecurity audit. The findings add to the results of prior studies on the IAF involvement in different IT-related aspects such as IT audit and XBRL implementation and on the role of the board and the audit committee (or its equivalent) in ERM and the detection and correction of security breaches.

Reviews research studies on the information needs and information-seeking behaviour of rural dwellers in developed and developing countries. The analysis suggests that the information needs of rural communities from all countries are very similar, although rural communities they do vary from region to region and from country to country depending on socio-economic conditions. These needs are mostly related to the daily life of rural dwellers.

Community Development Library (CDL), a development information and communication network inBangladesh, has been serving the community with up-to-date information with the help of its Rural Information Resource Centres (RIRCs). CDL has opened up a new horizon in expanding education, poverty alleviation, gender, environment, health awareness for the country people. The paper provides a comprehensive overview of the Community Development Library as a source of development information in Bangladesh and explores its impacts on the people of Bangladesh.

Manufacturing of miniaturized high activity 192Ir sources have been made a market preference in modern brachytherapy. The smaller dimensions of the sources are flexible for smaller diameter of the applicators and it is also suitable for interstitial implants. Presently, miniaturized 60Co HDR sources have been made available with identical dimensions to those of 192Ir sources. 60Co sources have an advantage of longer half life while comparing with 192Ir source. High dose rate brachytherapy sources with longer half life are logically pragmatic solution for developing country in economic point of view. This study is aimed to compare the TG-43U1 dosimetric parameters for new BEBIG 60Co HDR and new microSelectron 192Ir HDR sources. Dosimetric parameters are calculated using EGSnrc-based Monte Carlo simulation code accordance with the AAPM TG-43 formalism for microSlectron HDR 192Ir v2 and new BEBIG 60Co HDR sources. Air-kerma strength per unit source activity, calculated in dry air are 9.698×10-8 ± 0.55% U Bq-1 and 3.039×10-7 ± 0.41% U Bq-1 for the above mentioned two sources, respectively. The calculated dose rate constants per unit air-kerma strength in water medium are 1.116±0.12% cGy h-1U-1 and 1.097±0.12% cGy h-1U-1, respectively, for the two sources. The values of radial dose function for distances up to 1 cm and more than 22 cm for BEBIG 60Co HDR source are higher than that of other source. The anisotropic values are sharply increased to the longitudinal sides of the BEBIG 60Co source and the rise is comparatively sharper than that of the other source. Tissue dependence of the absorbed dose has been investigated with vacuum phantom for breast, compact bone, blood, lung, thyroid, soft tissue, testis, and muscle. No significant variation is noted at 5 cm of radial distance in this regard while comparing the two sources except for lung tissues. The true dose rates are calculated with considering photon as well as electron transport using appropriate cut-off energy. No significant advantages or disadvantages are found in dosimetric aspect comparing with two sources.

How can one understand the genealogy of the Rohingyas? How did the Myanmar state frame the Rohingyas? What factors led to the failure of the human rights norm in the case of the Rohingya crisis in Myanmar? How can this crisis be addressed? This article investigates these questions and argues that Rohingyas were living in the Rakhine state of Myanmar throughout centuries. They were dehumanized and systematically excluded by the government of Myanmar over a long time. The article also argues that Myanmar state was not interested in complying with the international norms of human rights in case of Rohingya crisis due to the prevailing domestic structure of the country, lack of political opportunities at the national, regional, and global levels, and the narrowly defined national interests of the major powers. In this context, possibilities need to be created to address the Rohingya crisis. Thus, the role of the international community, including China, India, Russia, the United Nations, and the European Union, becomes critical.