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The purpose of this paper is to analyze how Information technology (IT) controls influence the control environment’s components and the internal control system.

This paper aims to highlight how IT controls enable to improve the control environment assessment and implementation.

The analysis indicates that the implementation of the IT controls (IT organizational controls, IT process controls and IT soft variables controls) provides some indications for managers and auditors, who must implement or assess internal control system. A joint use of the three dimensions of IT control contributes to a better assessment of the individual components of the control environment. IT controls help managers to develop the design of the organizational structure and to identify the key processes to achieve the internal control objectives and to mitigate firm’s risk.

The examination of three IT control dimensions allows managers to expand their knowledge about these types of controls and change the way they approach technology-based processes and associated risks. This improves the understanding of the key aspects connected to the control environment. The paper provides a list of the relevant activities that affect the three types of IT controls. This is useful for managers to begin to frame the specific controls inside the three dimensions of IT control.

This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on accounting information systems themes and, through the examination of the IT controls, allows a better understanding of the hard and soft elements of the control environment.

The purpose of this paper is to analyze how an IT governance framework [Control Objectives for Information and related Technology (COBIT)] influences the control environment and the internal control system. In particular, it aims to illustrate how the COBIT’s structure and processes impact on the seven categories of factors that compose the control environment.

This paper aims to highlight how an IT governance framework with its processes enables to improve the control environment assessment and implementation.

The analysis indicates that the implementation of the COBIT framework provides some indications for managers and auditors, which must implement or assess internal control system.

The adoption of the framework allows managers to focus effectively on integrating, aligning and linking processes. This improves the understanding of the key aspects connected to the control environment. In addition, the adoption of the framework allows overcoming some limitations regarding the Committee of Sponsoring Organizations framework.

This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on Accounting Information Systems themes and, through the examination of an IT governance framework, suggests solutions and tools than can help managers and auditors to address the control environment assessment.

With the increasing demands of industrial applications, it is imperative for robots to accomplish good contact-interaction with dynamic environments. Hence, the purpose of this research is to propose an adaptive fractional-order admittance control scheme to realize a robot–environment contact with high accuracy, small overshoot and fast response.

Fractional calculus is introduced to reconstruct the classical admittance model in this control scheme, which can more accurately describe the complex physical relationship between position and force in the interaction process of the robot–environment. In this control scheme, the pre-PID controller and fuzzy controller are adopted to improve the system force tracking performance in highly dynamic unknown environments, and the fuzzy controller is used to improve the trajectory, transient and steady-state response by adjusting the pre-PID integration gain online. Furthermore, the stability and robustness of this control algorithm are theoretically and experimentally demonstrated.

The excellent force tracking performance of the proposed control algorithm is verified by constructing highly dynamic unstructured environments through simulations and experiments. In simulations and experiments, the proposed control algorithm shows satisfactory force tracking performance with the advantages of fast response speed, little overshoot and strong robustness.

The control scheme is practical and simple in the actual industrial and medical scenarios, which requires accurate force control by the robot.

A new fractional-order admittance controller is proposed and verified by experiments in this research, which achieves excellent force tracking performance in dynamic unknown environments.

The purpose of this article is to provide a selective and comprehensive literature review based on previous research within auditing and enterprise systems (ES). This is done to identify research gaps, propose directions for future research and guide researchers and practitioners on how to better synthesize these two areas. Interaction between ES and auditing is in need of more academic research and practical investigation, which may lead to the development of better solutions, guidelines and frameworks.

A total of 31 academic studies from 2000 to 2010 were included in this study. After reading these studies, different areas had been selected and were addressed in five categories: the future of audit in ES environment, modern audit tools and techniques, changes of auditors' role, differences in perceptions between financial auditors and IT auditors, ERP and compliance with regulations.

ES implementation results in audit process reengineering and increases the need of continuous monitoring of transactions. The presence of IT auditors becomes critical, while financial auditors are asked to enhance their skills in order to be able to conduct effective audit tests. Modern audit tools and techniques must be used so that internal control processes will be appropriate for an ES.

It is not an exhaustive list and some relevant publications might have been overlooked. Much literature has been scanned by reading the title only. In order to conduct a comprehensive review the topical focus was kept relatively narrow on auditing and ES.

Researchers and practitioners must take into consideration the interaction between ES and auditing in order to advance research in this area. Companies must understand the changes that occur in the audit procedure due to ES implementation, so that they will design efficient audit tests and auditors must enhance their knowledge in order to be able to conduct these tests effectively.

This study uncovers and classifies current research within auditing and ES (focusing mostly on ERP systems).

The purpose of this paper is to examine the influence of disorderly environment on consumers’ preferences for boundaries and the mediating effect of personal control in this process.

The authors examined hypotheses in two studies. In Study 1, the authors measured environmental orderliness, preference for boundaries and other control variables like positive and negative emotions. In Study 2, the authors primed participants’ concept of environmental orderliness and measured personal control as well as the same variables in Study 1.

Consumers in disorderly environments prefer bounded logos more compared to those in orderly environments. Personal control mediates the effect of chaotic physical environment on the preference for boundaries. Compared with the counterparts in the orderly environment, consumers in the disorderly environment have a lack of personal control, thus giving the preference to logos with boundaries.

This paper discusses the mechanism of the process that the disorderly environment triggers the individual’s preference for bounded design, which enriches the research related to physical environment in the field of consumer behavior. However, it fails to examine the influence of disorderly environment on the preference for real bounded products and did not discuss the invisible boundary.

The impact of the disorderly environment on consumers’ boundary preferences, which the research focuses on, has further deepened the understanding of the boundaries, and to some extent, the authors filled the research gap in this field.

Recent reports suggest that employees have concerns about their company’s leadership and ethical environment. Despite more stringent regulations, top executives are continuing to pursue aggressive financial reporting practices by managing earnings. In this study, the authors find that individuals have more significant concerns about the workplace environment when the chief financial officer (CFO) manages earnings that result in personal gain relative to when the CFO manages earnings that benefit other stakeholders (i.e., employees and investors). Further, the authors show that this negative effect of earnings management for personal gain on workplace environment quality becomes more prominent when the control environment is weak and when the CFO possesses accounting expertise. The authors add to the body of academic knowledge on financial reporting, ethical leadership, and the workplace environment. Business practitioners can use our study to inform their decisions, particularly those about financial reporting and managing the workplace environment.

Internal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into a number of elements, summarised as the control environment, information systems, and control procedures. Significant research exists as to auditors’ evaluations of internal controls. However, little work appears to consider the elements’ inter‐actions and relative significance. This study attempts to gauge the relative importance external auditors assign to the three elements. 94 practicing auditors evaluated internal control structures in two fictitious companies, one with strong internal control elements throughout, the other with one of the three set at a lower reliability level. The results indicate auditors consider control environment the most important element of internal control. The effect of weakening this element was that auditors assessed all three elements and overall evaluation as less reliable. Varying the other two elements did not have such significant effects. The findings carry ramifications for the auditing profession, particularly in drafting auditing standards on risk assessment.

A systems perspective of waste management allows an integrated approach not only to the five basic functional elements of waste management itself (generation, reduction, collection, recycling, disposal), but to the problems arising at the interfaces with the management of energy, nature conservation, environmental protection, economic factors like unemployment and productivity, etc. This monograph separately describes present practices and the problems to be solved in each of the functional areas of waste management and at the important interfaces. Strategies for more efficient control are then proposed from a systems perspective. Systematic and objective means of solving problems become possible leading to optimal management and a positive contribution to economic development, not least through resource conservation. India is the particular context within which waste generation and management are discussed. In considering waste disposal techniques, special attention is given to sewage and radioactive wastes.

The study aims to equip robots with the ability to precisely maintain interaction forces, which is crucial for tasks such as polishing in highly dynamic environments with unknown and varying stiffness and geometry, including those found in airplane wings or thin, soft materials. The purpose of this study is to develop a novel adaptive force-tracking admittance control scheme aimed at achieving a faster response rate with higher tracking accuracy for robot force control.

In the proposed method, the traditional admittance model is improved by introducing a pre-proportional-derivative controller to accelerate parameter convergence. Subsequently, the authors design an adaptive law based on fuzzy logic systems (FLS) to compensate for uncertainties in the unknown environment. Stability conditions are established for the proposed method through Lyapunov analysis, which ensures the force tracking accuracy and the stability of the coupled system consisting of the robot and the interaction environment. Furthermore, the effectiveness and robustness of the proposed control algorithm are demonstrated by simulation and experiment.

A variety of unstructured simulations and experimental scenarios are designed to validate the effectiveness of the proposed algorithm in force control. The outcomes demonstrate that this control strategy excels in providing fast response, precise tracking accuracy and robust performance.

In real-world applications spanning industrial, service and medical fields where accurate force control by robots is essential, the proposed method stands out as both practical and straightforward, delivering consistently satisfactory performance across various scenarios.

This research introduces a novel adaptive force-tracking admittance controller based on FLS and validated through both simulations and experiments. The proposed controller demonstrates exceptional performance in force control within environments characterized by unknown and varying.

The position/force control of the robot needs the parameters of the impedance model and generates the desired position from the contact force in the environment. When the environment is unknown, learning algorithms are needed to estimate both the desired force and the parameters of the impedance model.

In this paper, the authors use reinforcement learning to learn only the desired force, then they use proportional-integral-derivative admittance control to generate the desired position. The results of the experiment are presented to verify their approach.

The position error is minimized without knowing the environment or the impedance parameters. Another advantage of this simplified position/force control is that the transformation of the Cartesian space to the joint space by inverse kinematics is avoided by the feedback control mechanism. The stability of the closed-loop system is proven.

The position error is minimized without knowing the environment or the impedance parameters. The stability of the closed-loop system is proven.