18 Desde AIC

 

18 Desde AIC

 

3 Desde Alerta de la Fundación IFRS

 

February 2021 SME Implementation Group meeting papers available

Second Comprehensive Review of the IFRS for SMEs Standard   The IFRS for SMEs Standard   SME Implementation Group

1 Desde ISCP

 

4 Desde HBR

 

Today’s Tip

Do You Really Hate Your New Job, or Is It Just Growing Pains?

Starting a new job is exciting — but it doesn't always go according to plan. What should you do if you find yourself feeling disappointed in the first few weeks of your new gig? First, remember no matter your previous experience, you’re likely to encounter tasks or processes that you're not prepared for. Don't panic. A learning curve is inevitable and rarely means you're actually unqualified for the role. Instead, assume that learning is part of getting acclimated and ask for help when you need it. It may be useful to keep a running log of your performance so that you can determine whether you’re actually making progress. Second, one of the hardest things to figure out during the interview process is the company’s underlying values and whether they match with yours. This can take time to assess, so don’t jump to conclusions. But keep an eye on it because a lack of fit with your values is often hard to remedy. If these issues persist six months into your new job, it may be time to make another change. In that case, don't let fear hold you back. Sometimes things just don't work out.

This tip is adapted from “Give It Time Before Deciding You Hate Your New Job,” by Art Markman

12 Desde Data Science Central

 

DSC Featured Articles

• Deep visualizations to Help Solve Riemann's Conjecture
• Facial Recognition Biometric Technology gaining wide popularity for advertising and marketing
• How the Blend of Artificial Intelligence and Big Data Is Helping Industries During The Pandemic
• Triumvirate – AI, IoT, and Blockchain – Converge to Revolutionize Global Businesses!
• Encyclosearch.org is launched
• How Data Science Ensures that Customer’s Needs are Always at the Forefront
• Are You Excited About Getting Vaccinated? Don’t Let Overconfidence Make You A Super Spreader!
• Women in Politics | Exploratory Data Analysis in R
• FinTech: How AI is Improving This Industry
• Top Advanced Analytics Use Cases
• How poor data quality impacts your business?
• 20 Of The Most Important Machine Learning Interview Questions and Answers
• Data Science Central Weekly Digest, 4 Jan 2021

FinTech: How AI is Improving This Industry

•  by Ryan Williamson 

FinTech has achieved staggering growth levels over the past few years, establishing itself as one of the mainstays of the modern world. And as customers become more and demanding and the competition in the market continues to rise, the focus on this sector and the many technologies that aid and enable it has grown too. Take artificial intelligence and machine learning, for example; this potent technology has already demonstrated a wide scope of application in this sector, especially thanks to its ability to execute tasks that generally need human intelligence. Now, as the FinTech industry also becomes increasingly popular, its union with AI was only a matter of time.

In fact, according to a recent study, AI’s share in the FinTech sector will touch about $35.4 billion in value by 2025. This staggering figure begs the question: What exactly is artificial intelligence contributing to the financial technology market? Well, the answer to that question is: Plenty. For starters, FinTech companies all over the world are now tapping into artificial intelligence to offer enhanced services, such as online financial coaching and advice, to their customers. Now, allow us to walk you through some of the other critical AI applications in this industry.

1. Fraud prevention: As the market offers an increasing number of mediums for transactions, fraud concerns have also gone up. AI can tend to these concerns since it can identify fraudulent activities based on the already established baseline for standard customer behavior. It, then, not only flags such potential transactions but also enables measures aimed at the prevention of fraudulent activities.
2. Automatic claim process: To offer tailored services to customers, financial institutions are now using AI to provide exceptional, high-quality services. Case in point, automation of the claims process. AI-based chatbots help with that by engaging with customers, collecting data, evaluating the claim's veracity, and triggering the claim process. This not only accelerates the whole process but also allows employees to focus on other essential tasks.
3. Customer support: It is unlikely you have missed business’s increase in customer experience in the past decade or so. This has been an essential area of focus for the FinTech market as well. But how is the sector going about it? With help from artificial intelligence, of course. AI has brought along a plethora of tools, including intelligent chatbots, that serve to ensure the delivery of top-notch customer support round the clock. A study predicts that AI can also help the FinTech industry save as much as 22 percent costs too. That’s about $1 trillion, in case you were wondering.

As the world continues to generate a staggering amount of data with every passing day, the scope of AI application in this sector is bound to grow for the foreseeable future. And suppose you too wish to leverage it to your company’s benefit. In that case, we recommend engaging the services of an expert fintech application development company at the earliest.

4 Desde The Chronicle of Higher Education

 

12 Desde Data Science Central

 

Building Fair AI: A Practical Guide

The stories of bias in AI are everywhere: Amazon’s recruiting tool, Apple’s credit card limits, Google’s facial recognition, and dozens more. The quick solution is just to blame the algorithm and its designers. But it’s not a question of whether or not you have bias in your institution, but rather how you plan to handle it.

In part 2 of 2 of this latest Data Science Central podcast, ‘How to Start Tackling AI Bias, Part 2: Building Fair AI’, Jett Oristaglio, Data Science Product Lead of Trusted AI at DataRobot, takes a deeper dive into how to tackle AI bias, including:

• How machine learning can highlight implicit bias in institutions and using AI to measure and change it
• Implementing a practical plan to improve your AI development and increase trust in your AI

Speaker: Jett Oristaglio, Data Science Product Lead of Trusted AI - DataRobot

Hosted by: Sean Welch, Host and Producer - Data Science Central

Download Now >

44 Desde The Chronicle of Higher Education

 

PAID FOR AND CREATED BY MODERNTHINK

YOUR PEOPLE ARE STILL YOUR GREATEST ASSET.

An opportunity to engage with your employees, the Great Colleges to Work For program addresses pillars of engagement like communication, well-being, diversity and inclusion, helping you fulfill goals in your strategic plan.

4 Desde HBR

 

Today’s Tip

Ask These Questions Before Collaborating with a New Colleague

Collaborating with someone you haven’t met before can be awkward. You may feel inclined to simply introduce yourself and "get to work." But before you dive into your joint project, spend some time getting to know each other better, so you can work together more effectively. (An hour is usually enough.) Here are some questions to guide that conversation: What are our goals and process for this project? Who will do what, and by when? What are our individual working styles, strengths, and weaknesses? When will we give each other feedback? What do we need from each other to do our best work? Asking and answering these questions will increase your efficiency, transparency, and chances of success. And it'll also ensure that you and your new partner have a healthy, positive working relationship... that might even evolve into a friendship.

This tip is adapted from “Collaborating with Someone You Don’t Really Know,” by Rebecca Zucker

12 Desde Data Science Central

 

Wrangling the Data Abyss: Scoping

The toughest part of being an analyst isn’t building the dashboard; it's getting data into a state where you can gain insights. Data is messy and often scattered across multiple platforms, making the back end work frustrating and time-consuming. 

In part one of the Wrangle the Data Abyss series, we take a deep dive into the most important and often overlooked step of the analytics process: scoping.

 Listen to this latest Data Science Central podcast to learn how to best handle initial requests, thoroughly evaluate the available data, and create a plan for success.

Speaker: Lauren Alexander, Senior Marketing Analyst - Tableau Hosted by: Sean Welch, Host and Producer - Data Science Central

Download Now

39 Desde Edutopia

 

The Benefits of Developing a Reflective Routine

Teachers who take time daily to reflect on what worked in class and what didn’t can better assess areas for improvement and begin to make necessary adjustments.

48 Desde Deloitte Insights

 

Global economic update

What's happening this week in economics? Deloitte’s team of economists examines news and trends from around the world. This week we continue our coverage of how COVID-19 is impacting the economy in:

• United States
• European Union
• United Kingdom
• China
• Emerging markets

32 Desde Accounting Tools

 

January Course Discount

This newly-updated course shows the accountant how to improve the functions of the payroll department, enhancing efficiency and reducing error rates. Topics covered include time tracking, payroll processing, procedures, controls, and recordkeeping. The course also addresses the United States payroll regulations and reporting requirements related to compensation, benefits, payroll taxes, and tax remittances. It is updated annually for the latest payroll regulations.

 (14 CPE hours)

44 Desde The Chronicle of Higher Education

 

IN CASE YOU MISSED IT Distracted Minds: Why You  Should Teach Like a Poet By James M. Lang

How to use “close reading” of a text, an object, 

or an idea to focus your students’ attention in class.

4 Desde HBR

 

Today’s Tip

Just Breathe

In the run-up to the new year, we’re resharing some of our favorite tips from 2020.If you're managing higher levels of stress these days, there's a tool we all have immediate access to: breathing. It might sound simple, but when done properly, breathing can make the difference between panic and resilience. Research shows that different emotions are associated with different forms of breathing. For example, when you feel anxious or angry, your breathing becomes irregular, short, and fast. When you feel joy or relaxation, your breathing will be regular, deep, and slow. And believe it or not, when you follow breathing patterns associated with different emotions, you begin to feel those corresponding emotions. So next time you're feeling stress start to bubble up, try changing the ratio of your inhale to exhale. When you inhale, your heart rate speeds up. When you exhale, it slows down. Take a few minutes and breathe in for a count of four and out for a count of eight — this will calm your nervous system and keep stress at bay. By tweaking your breathing, you'll start to feel a bit better.

This tip is adapted from “Research: Why Breathing Is So Effective at Reducing Stress,” by Emma Seppälä et al.

17 Desde McKinsey & Company

 

Strategy & Corporate Finance

2020 is officially behind us—with back-to-work just around the corner—so what better time to revisit our most popular  articles of last year. This continuing top ten series spans  the best of McKinsey Quarterly, the McKinsey Global  Institute, the New at McKinsey blog, and more—we  even feature an Editor’s Choice category. Today, we give you our best-read pieces on strategy and corporate finance,  which revolved around leaders’ response to the COVID-19  crisis, touching on everything from safeguarding lives and livelihoods to digital strategy and innovation. Read on for our full top ten. 4. The CEO moment: Leadership for a new era Challenged by the global pandemic, CEOs have made four shifts  in the way they lead that hold great promise for both companies  and society. Will they build on this unique moment, or return to  the ways of the past? 4 crucial shifts

29 Desde Revistas UNED

 Revista 1 2021

52. Desde TechTarget

 

Using data for public good in fight for racial equity While some data-driven methods recently have been publicly scrutinized for biases in practice, there are plenty of ways data can aid the fight for racial equity.

Miscues in 2016 inform presidential polling data in 2020 Polls and predictive analytics models are improved in 2020 after the failure to accurately predict the outcome of the 2016 election, but surprises still may loom.

Analytics in construction has potential to save lives While minor injuries are on the decline in the construction industry, the rate of fatalities has remained flat, and BI could be a way to bring those numbers down.

Emotions analytics helps Hotels.com connect with customers While traveling has been halted for most of us, marketing efforts in hospitality still go on, and one way to sharpen those efforts is building an emotional connection -- with data.

2 Desde GIC

 

Fundamentos de Auditoría Interna

                               Reseña recopilada por Javier Enrique Miranda Rivera

 

PARTE 1 DOC 1

Orientación obligatoria

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Definición de auditoría interna

La definición globalmente aceptada de auditoría interna establece el propósito fundamental, la naturaleza y alcance de la auditoría interna:

La auditoría interna es una actividad independiente y objetiva de aseguramiento y consultoría. diseñada para agregar valor y mejorar las operaciones de una organización. Ayuda a una organización a lograr sus objetivos aportando un enfoque sistemático y disciplinado para evaluar y mejorar la eficacia de los procesos de gestión de riesgos, control y gobernanza.

 

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Estándares internacionales

La auditoría interna se realiza en diversos entornos legales y culturales; dentro de las organizaciones que varían en propósito, tamaño, complejidad y estructura; y por personas dentro o fuera de la organización.

Si bien las diferencias pueden afectar la práctica de la auditoría interna en cada entorno, la conformidad con las Normas Internacionales para la práctica Profesional del Instituto de Auditores Internos, es esencial para cumplir con las responsabilidades de auditores y de la actividad de auditoría interna.

Si la ley o el reglamento prohíbe a los auditores internos o la actividad de auditoría interna cumplir

con ciertas partes de las Normas, se debe lograr la conformidad con todas las demás partes de las Normas y se necesitan divulgaciones apropiadas.

 

Si las Normas se utilizan junto con normas emitidas por otros organismos autorizados, las comunicaciones de auditoría interna también pueden citar el uso de otras normas, según corresponda. De tal caso, si existen inconsistencias entre las Normas y otras normas, los auditores internos y la actividad de auditoría interna debe ajustarse a las Normas y puede ajustarse a las demás normas si son más restrictivas.

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El propósito de las Normas es:

◾◾Delinear los principios básicos que representan la práctica de la auditoría interna.

◾◾Proporcionar un marco para realizar y promover una amplia gama de funciones de auditoría interna de valor agregado.

◾◾Establecer las bases para la evaluación del desempeño de la auditoría interna.

◾◾ Fomentar procesos y operaciones organizacionales mejorados.

 

Los Estándares son requisitos obligatorios centrados en principios que consisten en:

◾◾ Declaraciones de requisitos básicos para el ejercicio profesional de la auditoría interna y para

evaluar la efectividad del desempeño que son internacionalmente aplicables a nivel organizacional

y niveles individuales.

◾◾ Interpretaciones que aclaran términos o conceptos dentro de las Declaraciones.

 

Las Normas emplean términos a los que se les ha dado significados específicos que se incluyen en el Glosario. Específicamente, los Estándares usan la palabra "debe" para especificar un requisito incondicional y la palabra "debería" donde se espera la conformidad a menos que, cunado se aplique el juicio profesional, las circunstancias justifiquen la desviación.

Es necesario considerar las Declaraciones y sus Interpretaciones, así como los significados específicos del Glosario, para comprender y aplicar los Estándares correctamente.

 

La estructura de los Estándares se divide entre Estándares de Atributo y de Desempeño.

Los estándares de Atributo abordan los atributos de las organizaciones y las personas que realizan

Auditoría interna (numerados del 1000 al 1322). Los estándares de desempeño describen la naturaleza de la auditoría interna y proporcionar criterios de calidad contra los cuales el desempeño de estos servicios pueda ser medido (numerado de 2000 a 2600). Los Estándares de Atributo y Desempeño también son proporcionados para aplicar a todos los servicios de auditoría interna.

 

También se proporcionan estándares de implementación para expandir los Estándares de atributos y el desempeño, proporcionando los requisitos aplicables a las actividades de aseguramiento (A) o consultoría (C).

 

Los servicios de aseguramiento involucran la evaluación objetiva de la evidencia por parte del auditor interno para proporcionar una Opinión o conclusión independiente sobre una entidad, operación, función, proceso, sistema u otro tema. La naturaleza y el alcance del encargo de aseguramiento están determinados por el auditor interno. Generalmente hay tres partes involucradas en los servicios de aseguramiento: (1) la persona o grupo directamente involucrado con la entidad, operación, función, proceso, sistema u otro sujeto materia de estudio: el propietario del proceso; (2) la persona o grupo que realiza la evaluación: el auditor interno; y (3) la persona o el grupo que utiliza la evaluación: el usuario.

 

Los servicios de consultoría son de carácter consultivo y generalmente se realizan específicamente por la solicitud de un cliente del encargo. La naturaleza y el alcance del trabajo de consultoría son sujeto de un acuerdo con el cliente del encargo. Los servicios de consultoría generalmente involucran dos Partes: (1) la persona o grupo que ofrece el asesoramiento: el auditor interno; y (2) la persona o grupo que busca y recibe el asesoramiento: el cliente del encargo. Al realizar servicios de consultoría, el auditor interno debe mantener la objetividad y no asumir responsabilidad de la gestión.

.

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Referencias:

Argueta, J. (2020). Taller CIA. IAI El Salvador

Havels Learning System. (2019). CIA Exam. QB.

TestKing. (2015). CIA. Exam.

Vallabhaneni,  S. (2014). CIAexcel Exam. Wiley.

Vallabhaneni,  S. (2014). Focus Note. CIAexcel Exam. Wiley.

Zain, M. (2019). Practice of Internal Auditing.

Zakaria, R. (2014). How to perform risk based Internal auditing.

40 Desde The Conversation

 

It takes a lot of energy for machines to learn – here’s why AI is so power-hungry

Kate Saenko, Boston University

Training neural networks burns through a lot of energy. As the AI field grows, it's working to keep its carbon foot print from growing with it.

Desde Fundación Evolución