Research Paper
Management approaches in the field of smart
Mojtaba Ahmadi; Alireza pourebrahimi; Ladan Riazi; Seyed Abdollah Amin Mousavi
Abstract
In this paper, the challenges to the implementation of the IT audit process in Iran's banking network have been identified through a number of case studies in four large Iranian banks. The data has been collected through conducting 20 interviews with experts in both IT management and IT audit fields ...
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In this paper, the challenges to the implementation of the IT audit process in Iran's banking network have been identified through a number of case studies in four large Iranian banks. The data has been collected through conducting 20 interviews with experts in both IT management and IT audit fields of the mentioned credit institutions, and reviewing some of their internal documents. In this research, 20 cases of the main challenges and problems in the implementation of the IT audit process were identified. The findings of the research showed the existance of "Lack of independence and existence of common financial interests", "Inability to establishing communication between IT audit unit and IT unit", "Inappropriate organization and administrative structure of the entity under audit", "Lack of specialized information technology knowledge and necessary capabilities" information technology audit", "insufficient experience and inappropriate records of information technology auditors", "lack of valid training courses and lack of auditors having valid international certificates and documents of information technology audit" and "insufficient self-confidence of auditors", are among the main challenges to the implementation of the audit process that is considered information technology. The research also provide, while providing the background for future studies regarding the formulation of frameworks and models for the implementation of IT audits in banks for researchers, helps credit institutions to take effective measures to implement the IT audit process by identifying these challenges.
Research Paper
Data science, intelligence and future analysis
Melika Armandi; Mina Ranjbarfard; Zahra Taheri
Abstract
In this research, an expert system was designed and implemented based on the ISO/ICE27001 standard. In order to create the knowledge base of this expert system, control goals and criteria for evaluating these goals were extracted based on the ISO/ICE27001 standard, and the necessary information was collected ...
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In this research, an expert system was designed and implemented based on the ISO/ICE27001 standard. In order to create the knowledge base of this expert system, control goals and criteria for evaluating these goals were extracted based on the ISO/ICE27001 standard, and the necessary information was collected to define the rules. Then, the approach of creating rules as well as the rules were confirmed through interviews with experts. The control objectives and evaluation criteria of the control objectives were using the Dematel technique along with the Dalala formula and WASPA method. In the next stage, the five main security objectives were chosen to continue the work due to their emphasis in the research literature. The specified goals were reviewed and confirmed during face-to-face interviews with experts. After designing the expert system, Visual Basic was used to implement the user interface and Excel 2016 was used for inference. The designed system is able to calculate the information security score according to the standard and also is able to calculate the information security score by applying the weight of the control objectives, the evaluation criteria of the control objectives and the percentage of realization of the main objectives of the information security. The resulted score is shown in three levels of critical status, average status and very good status to the user. Results of the system implementation in two Iranian organizations showed that the system with an average accuracy of 95% has the necessary accuracy and efficiency to evaluate information security.
Research Paper
Data science, intelligence and future analysis
Abbas Bagherian Kasgari; Iman Raeesi Vanani; Maghsoud Amiri; Saeid Homayoun
Abstract
Most traditional fraud detection systems primarily focus on financial criteria to identify financial fraud, often overlooking the potential for fraudulent companies to engage in various types of non-financial misconduct. Recent studies have predominantly highlighted the significance of financial data ...
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Most traditional fraud detection systems primarily focus on financial criteria to identify financial fraud, often overlooking the potential for fraudulent companies to engage in various types of non-financial misconduct. Recent studies have predominantly highlighted the significance of financial data as the sole indicator of fraud, neglecting the exploration of non-financial or Environmental, Social, and Governance (ESG) metrics as supplementary predictors. This research aims to enhance fraud prediction by integrating financial and ESG data through sophisticated machine learning and deep learning models. It examines the effectiveness of supervised machine learning and deep learning algorithms in detecting financial fraud over a 10-year period ending in 1401. This study innovatively demonstrates that a hybrid model, which combines financial and non-financial criteria, yields superior predictive accuracy for financial fraud than models based solely on financial data. The results of this study, addressing the first research question, indicate that among various machine learning and deep learning algorithms, the classification or bagging algorithm demonstrated superior efficiency. Furthermore, in response to the second research question, it was found that the dataset encompassing all features—integrating both financial and non-financial data—outperformed those datasets limited to either financial or non-financial data alone. The research results indicated that the bagging machine learning algorithms act the best with combined feature set including financial and ESG metrics combined. The adoption of the proposed model significantly improves the accuracy and effectiveness of fraud detection systems.
Research Paper
Data, information and knowledge management in the field of smart business
Ehsan allah Khoshkhoy Nilash; Mansour Esmaeilpour; Behrooz Bayat; Alireza Isfandyari Moghaddam; Erfan Hassannayebi
Abstract
Banks have complex and long-term processes for facilities, including many stages, control points and approvals. Continuous analysis of such processes is increasingly important for continuous improvement and gaining knowledge from them. The main goal of the present research is to provide a comprehensive ...
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Banks have complex and long-term processes for facilities, including many stages, control points and approvals. Continuous analysis of such processes is increasingly important for continuous improvement and gaining knowledge from them. The main goal of the present research is to provide a comprehensive methodological framework based on process mining and data mining regarding the analysis of fixed capital facility processes. The method used in the present research is derived from the techniques of process mining and data mining based on the event log of the facility system, an active bank in Iran. This method includes nine phases of initiation, preparation, inspection, exploration and analysis, evaluation, multi-dimensional analysis, prediction, review of results and improvement. Among the results of the present research is the extraction of the real process model, identification of bottlenecks, frequent activities in a case and all cases and process variant. In addition to this identification of branches and people with the most important roles and based on data features in reducing the time of payment of facilities, the analysis of the process from dimensions such as the province was one of the other findings. One of the initiatives of the present research was the use of data mining to predict the payment time of facilities. In the comparison of various methods, the decision tree algorithm had the best performance with 72% accuracy. In addition to identifying deviations, based on the creation of event log and its analysis, the improved process of extracting which showed a 67% improvement.
Research Paper
Management approaches in the field of smart
maryam ahmadi; Mehran Ziaeian; Hajar Soleymanizadeh
Abstract
Nowadays, intelligence and industry 4.0 has been the focus of many industries due to its various benefits such as tracking raw materials and manufactured products, reducing costs, etc. One of the most important factors in facilitating the implementation of Industry 4.0 is human resources. The purpose ...
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Nowadays, intelligence and industry 4.0 has been the focus of many industries due to its various benefits such as tracking raw materials and manufactured products, reducing costs, etc. One of the most important factors in facilitating the implementation of Industry 4.0 is human resources. The purpose of this research is to investigate the role of human resources on the implementation of Industry 4.0 in the steel industry of Yazd. Using research literature, 13 factors related to human resources affecting the implementation of Industry 4.0 have been identified. In the following, by using the fuzzy delphi approach and selecting 17 university professors and managers of Yazd steel industry by snowball sampling and asking for their opinions, three factors of continuous learning ability, data analysis and business intelligence, and security and privacy protection weren’t confirmed. Also, based on the request of the authors of the research from the related experts, by adding factors related to the implementation of Industry 4.0, three factors of freedom of action in doing work, sufficient time to do work, and innovation and creativity were introduced. Finally, the cause-and-effect relationships between the factors were investigated using the fuzzy dematel approach. The results showed that cooperation and interaction are the most important factors for the implementation of Industry 4.0 in Yazd steel industry. Perceived usefulness and recruitment of skilled labor are known as the most effective factors, and innovation, creativity, learning, and empowerment are known as the most effective factors on the implementation of Industry 4.0.
Research Paper
Management approaches in the field of smart
Pegah Ghasemi Ghonchehnazi; Ali Atashsooz
Abstract
Technology-based reforms with an emphasis on digital society (especially in the public sector) have been placed on the agenda of most countries and have become a major challenge for governments. One of the most important strategic tools of organizations in this field is "digital leadership". The main ...
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Technology-based reforms with an emphasis on digital society (especially in the public sector) have been placed on the agenda of most countries and have become a major challenge for governments. One of the most important strategic tools of organizations in this field is "digital leadership". The main purpose of the current research is to explain the role of digital leadership and its impact in creating digital transformation in Telecomunication Infrastracture Company. The statistical population of this research includes experts and senior experts of the studied organization, who were selected by a judgmental method. First, the dimensions and elements of digital transformation leadership were examined, and in order to examine the components of digital transformation leadership, as well as to set research questions and create a review protocol. The guiding principles of Xiao and Watson (2017) were used. Data collection was done through a questionnaire. Cronbach's test was used to measure the reliability of the questionnaire and Kendall's coefficient was used as an index of coordination and agreement. The results showed that the constructive dimensions of the concept of digital transformation leadership have a significant impact on creating digital transformation, and among them, Leader's digital expertise and giving importance to customer experience have the most impact.
