Investigating the impact of direct access on the use of generalised audit software (gas) and on the quality of auditors’ analytical tests

Abstract

Audit software for data analytics, most commonly known as Generalised Audit Software (GAS), has been used by audit organisations since the deployment of IT in business organisations. The use and importance of GAS has increased with the growth in the sophistication and proliferation of IT within business organisations. Despite this development, recent studies have reported that GAS is still underused and identified that the factor contributing most to such underutilisation of GAS isThis is a preliminary stage of thesis development. Publications included in this thesis No publication included Contributions by others to the thesisNo contributions by others. My thanks also go to the faculty of UQBS and within the BIS cluster in particular for their advice and assistance. From my interactions with them, especially during the research seminars, I learnt a lot about how to conduct a good research project, including how to deal with issues I have. My special thank goes to Dr Terry Rowlands who helped me understand data analysis using R and gave me advice when I stuck with R.Secondly, I would like to thank the audit organisation who agreed to participate in my study, especially for the staff and auditors who gave support and assistance during the data collection processes.Lastly, I would like to send my thanks to my PhD fellows at PhD zone for their support, sharing, and motivation especially during the challenging times of doing research.

Penggantian Sistem Absensi Karyawan Pt. Abc Dari Id Card Menjadi Sistem Deteksi Wajah

“…Penyebab dari perbedaan hasil tersebut adalah karena faktor pencahayaan, jarak, bentuk wajah, serta jumlah data yang tersedia. [7] Perancangan suatu aplikasi ataupun sistem pengenalan wajah yang baik sangat dibutuhkan dalam mengidentifikasi personal berdasarkan pengenalan wajah yang bisa dimanfaatkan kedalam sebuah sistem keamanan elektronik atau sistem absensi. Berdasarkan beberapa metode yang telah diteliti penulis ingin merancang dan mengembangkan sistem absensi melalui salah satu metode pengenalan wajah yang memiliki akurasi cukup baik berdasarkan beberapa penelitian sebelumnya, PCA (Principle Component Analysis) atau sering disebut dengan Eigenfaces ini merupakan metode yang multifungsi digunakan, karena Eigenfaces memilki banyak fungsi khususnya dalam pengenalan wajah seperti dapat melakukan prediksi, penghapusan redundansi, kompresi data, reduksi dimensi, sampai pada ekstraksi ciri.…”