22.08.2018 Views

ACCOUNTANT_SUMMER18_AMENDED_PG12

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

NEWSPAPER POST<br />

10. DRIVERS OF THE DIGITAL ERA:<br />

STAY AHEAD OF THE COMPETITION<br />

by Dr Wayne Pisani<br />

15. ANTI-MONEY LAUNDERING - TRENDS 54. CYBERSECURITY IN THE AGE<br />

AND CHALLENGES IN THE DIGITAL ERA OF DIGITALISATION<br />

by Dr Rakele Gauci<br />

by Dr Keith Cilia Debono<br />

CONTENTS<br />

summer 2018 | theaccountant.org.mt p.03<br />

p.04<br />

PRESIDENT’S ADDRESS<br />

news<br />

TECHNOLOGICAL<br />

INSIGHTS IN THE<br />

FINANCIAL WORLD<br />

p.05<br />

MIA NEWS<br />

p.07<br />

MIA FORTHCOMING CPE EVENTS<br />

p.08<br />

MIA FORTHCOMING CONFERENCE<br />

FEATURES<br />

p.10<br />

DRIVERS OF THE DIGITAL ERA: STAY AHEAD OF THE COMPETITION<br />

by Dr Wayne Pisani<br />

COVER<br />

Issued quarterly,<br />

The Accountant is<br />

published by<br />

MBR Publications Ltd<br />

on behalf of<br />

The Malta Institute of<br />

Accountants<br />

EDITOR<br />

The Editorial Board<br />

technical@miamalta.org<br />

DESIGN<br />

MBR Design<br />

Sales Manager<br />

Margaret Brincat<br />

margaret@mbrpublications.net<br />

All correspondence, articles for<br />

publication and enquiries are to<br />

be addressed to:<br />

The Editor<br />

MIA Services Limited<br />

Level 1, Tower Business Centre<br />

Tower Street, Swatar<br />

BKR 4013<br />

Malta<br />

ADVERTISING INQUIRIES<br />

Margaret Brincat<br />

(+356) 9940 6743<br />

margaret@mbrpublications.net<br />

p.12<br />

REGULATING THE FUTURE CRYPTO ECONOMY<br />

by Dr Cherise Abela Grech<br />

ANTI-MONEY LAUNDERING - TRENDS AND CHALLENGES IN THE DIGITAL ERA<br />

by Dr Rakele Gauci<br />

p.15<br />

p.18<br />

WHY DATA GOVERNANCE MATTERS<br />

by Mr Ivan Grech<br />

p.20<br />

DIGITISATION – ETHICAL AND SOCIAL CONSIDERATIONS<br />

by Mr Joseph Zahra<br />

p.24<br />

DIGITALISE OR DIE<br />

by Mr Kenneth Farrugia<br />

p.29<br />

USING DATA ANALYTICS FOR AUDIT EVIDENCE<br />

by Mr Christopher Azzopardi<br />

p.54<br />

CYBERSECURITY IN THE AGE OF DIGITALISATION<br />

by Dr Keith Cilia Debono<br />

p.58<br />

AN IT AUDIT APPROACH TO DIGITAL<br />

by Mr Michael Azzopardi & Mr Joseph P. Galea<br />

BLOCKCHAIN TECHNOLOGY AND TRIPLE ENTRY - A GAME CHANGER IN ACCOUNTING<br />

by Dr Joshua Ellul & Mr Nathaniel Borg<br />

p.62<br />

TECHNICAL<br />

p.32<br />

BLOCKCHAIN – THE NEW DIGITAL CONCEPT IN iGAMING<br />

by Mr Mauro Magro<br />

p.36<br />

ICO'S - A WEALTH OF OPPORTUNITIES<br />

By Dr Joseph F Borg & Ms Tessa Schembri<br />

GETTING IT RIGHT - PAYROLL PROCESSING: WHAT DOES IT REALLY INVOLVE?<br />

by Ms Christabelle Aguis, Ms Nicky Albanazzo, Mr Christopher Caruana, Ms Jacqueline McIntyre<br />

p.40<br />

p.44<br />

TAX AND TECHNOLOGY - THE STATE OF PLAY<br />

by Mr Luca Pace<br />

p.48<br />

DIGITALISATION IS HERE – AN INDIRECT TAX PERSPECTIVE<br />

by Mr Saviour Bezzina<br />

THE RELEVANCE OF IPSAS AND THE IPSASB CONCEPTUAL FRAMEWORK FOR MALTA<br />

by Mr Karl Cachia & Ms Maria Grech<br />

p.52<br />

what's on?<br />

p.64<br />

WE ARE RECRUITING!<br />

p.66<br />

MIA SOCIAL LEARNING & MORE<br />

The Institute does not necessarily concur<br />

with the views expressed in the articles<br />

published in this journal. Articles are<br />

published without responsibility on the<br />

part of the publishers or authors for<br />

loss occasioned in any person acting or<br />

refraining from action as a result of any<br />

view expressed therein. The Accountant<br />

can now be accessed from the website at<br />

www.theaccountant.org.mt

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!