The internal control process, which is designed to help an organization accomplish specific control objectives, is one of the most important processes, as it can determine whether or not the organization is in compliance with its internal or external requirements. Internal controls emerge from different perspectives. Currently, experts view and act on one control perspective at a time, which creates inefficiencies and duplication. This software engineering research is aimed at proposing a multiperspective framework for representing internal controls, in order to obtain a centralized and comprehensive view of all internal control mechanisms. To carry out this research, we also needed to represent the many different stakeholder perspectives of internal controls. Based on a literature review of mathematical and psychological analysis, we searched for the most suitable multiperspective representation of internal controls, and assessed the many representation options using the AHP (analytical hierarchical process) sensitivity analysis approach. This approach has been applied to a study group which has been called to answer to a questionnaire.
In many domains of science and technology, as the need for secured transmission of information has grown over the years, a variety of methods have been studied and devised to achieve this goal. In this paper, we present an information securing method using chaos encryption. Our proposal uses only one chaotic oscillator both for signal encryption and decryption for avoiding the delicate synchronisation step. We carried out numerical and electronic simulations of the proposed circuit using electrocardiographic signals as input. Results obtained from both simulations were compared and exhibited a good agreement proving the suitability of our system for signal encryption and decryption.