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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.

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).

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.

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.

There are many anecdotal accounts about industrial buyers’ perceptions of sellers, but little research exists empirically to determine these perceptions. This research generates a profile of industrial buyer perceptions of salespeople developed from a perceptual inventory gathered from a national sample of purchasing professionals. Both positive and negative profiles are identified, but means analysis generally supports the contention that industrial buyers have largely positive perceptions of salespeople. These profiles can be useful to both researchers and industry professionals in assessing the effects of buyer perceptions in industrial, business‐to‐business, and relationship marketing situations.

The insurance industry has placed increased emphasis on service quality and customer satisfaction as companies seek to compete with generally undifferentiated products. This attention to customer service dictates that insurers understand exactly what elements individuals use to assess their providers’ performance. This study examines the most significant dimensions of service quality and customer satisfaction across four large companies in the auto casualty industry, using the familiar SERVQUAL instrument. Results indicate that reliability is consistently the most important determinant of both perceived service quality and feelings of satisfaction among customers engaged in auto insurance claims. Implications for auto insurance providers are discussed.

It has been suggested that much of the potential inefficiencies associated with supply chain management (SCM) costs can be traced to wasteful practices such as inefficient, unnecessary, or redundant stocking practices, or inefficient transportation. The purpose of this paper is to develop a model which reconciles many of these inefficiencies by integrating production factors, purchasing, inventory, and trucking decisions for optimizing supply chain costs between first‐, and second‐tier suppliers and subsequent OEM customers.

The modeling technique is mathematical programming tested in a simulation model. In an effort to determine the significance of the transportation component of the proffered model, the fully developed model is differentially tested, including standard production variables varying transportation costs, paired with similar instances of the model in which the transportation costs are fixed.

Significant differences are found in the predictive abilities of the respective models, and this supplies pragmatic evidence of the important role that transportation issues play in the consideration of integrated SCM costs.

The key limitation to this finding lies in the validation process. As suggested by Sargent, Monte‐Carlo studies are useful for validation purposes, and the supply chain optimization model (MHSCM) is certainly confirmed through this particular simulation.

The managerial focus on transportation management and cost control in SCM can be highlighted as a critical implication of the study.

The structure of the MHSCM is robust, and may be useful for cost‐control planning purposes in a dynamic environment, subject to certain limitations accruing to the methodology.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

It has often been said that a great part of the strength of Aslib lies in the fact that it brings together those whose experience has been gained in many widely differing fields but who have a common interest in the means by which information may be collected and disseminated to the greatest advantage. Lists of its members have, therefore, a more than ordinary value since they present, in miniature, a cross‐section of institutions and individuals who share this special interest.

The essential obligation of special educators under the law known as individuals with disabilities education act (IDEA) is to provide a free appropriate public education (FAPE) to all students identified as having a disability. A secondary and related obligation is to provide a FAPE in the least restrictive environment (LRE). To assist a student's individualized education program (IEP) or placement team to determine the setting in which a student will receive a FAPE, the IDEA mandates that school districts have available a continuum of placements (CAP) in which the team will choose the least restrictive and appropriate setting in which the student will receive their special education and related services. Our purpose in this chapter is to explain these requirements and why following the chronological order of determining FAPE and then LRE when developing a student's special education program is critical to meeting the IDEA's programming and placement mandates. We also explain why determining FAPE in the LRE cannot be accomplished without using the CAP.

Presents the scientific methodology from the enlarged cybernetical perspective that recognizes the anisotropy of time, the probabilistic character of natural laws, and the entry that the incomplete determinism in Nature opens to the occurrence of innovation, growth, organization, teleology communication, control, contest and freedom. The new tier to the methodological edifice that cybernetics provides stands on the earlier tiers, which go back to the Ionians (c. 500 BC). However, the new insights reveal flaws in the earlier tiers, and their removal strengthens the entire edifice. The new concepts of teleological activity and contest allow the clear demarcation of the military sciences as those whose subject matter is teleological activity involving contest. The paramount question “what ought to be done”, outside the empirical realm, is embraced by the scientific methodology. It also embraces the cognitive sciences that ask how the human mind is able to discover, and how the sequence of discoveries might converge to a true description of reality.

The benefits of data analytics in the internal audit function (IAF) are clear; less is known about IAF adoption of analytics. The purpose of this study is to examine the factors driving IAF adoption of analytics.

The Common Body of Knowledge of Internal Auditing Database (IIA, 2015) provides auditor responses on key variables of analysis.

The results of this study indicate the most critical adoption factor is data-specific IT knowledge in the IAF. Critical thinking skills and business knowledge of chief audit executive (CAEs) also contribute to adoption. IAFs with fraud risk detection responsibly are more likely to adopt. IAFs in technologically advanced cultures are more likely to adopt analytics.

The results of this study document the critical factors driving adoption of audit analytics, benefitting both industry and research.

SOCIAL scientists have not yet been able to formulate any general laws about behaviour in industry that are capable of broad application. In recent years, however, they have made many useful case studies of which the one just published by the Department of Scientific and Industrial Research is typical. It is an approach to the problem which can do much to increase the understanding of the way in which people react to common industrial situations.