Relevant bibliographies by topics / Computer Auditing

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Computer Auditing'

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Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Computer Auditing"

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Williams, Paul. "Auditing Computer Security." Computer Fraud & Security Bulletin 1990, no. 5 (May 1990): 19. http://dx.doi.org/10.1016/0142-0496(90)90057-r.

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Rawling, Alan K. "Computer-Aided Report Auditing." Drug Information Journal 28, no. 1 (January 1994): 331–38. http://dx.doi.org/10.1177/009286159402800143.

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Cerullo, Michael J. "A computer auditing course." Computers & Education 10, no. 2 (January 1986): 273–79. http://dx.doi.org/10.1016/0360-1315(86)90028-x.

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Smith, Gordon. "Auditing Computer Contracts: An Ignored Science." EDPACS 16, no. 4 (October 1988): 8–11. http://dx.doi.org/10.1080/07366988809450518.

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du Plessis, R., and P. M. Q. Lay. "A framework for computer auditing research." De Ratione 3, no. 1 (January 1989): 8–19. http://dx.doi.org/10.1080/10108270.1989.11435002.

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Tiedemann, Dale M. "Auditing Using Personal Computers." EDPACS 15, no. 5 (November 1987): 7–9. http://dx.doi.org/10.1080/07366988709450448.

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Jones, Douglas W. "Auditing elections." Communications of the ACM 47, no. 10 (October 2004): 46–50. http://dx.doi.org/10.1145/1022594.1022622.

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Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam, and Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability." AUDITING: A Journal of Practice & Theory 21, no. 1 (March 1, 2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as “a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information.” This paper is based on a review of related literature, innovative continuous auditing applications, and the experiences of the authors. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models. Future research should focus on how continuous auditing could be constantly improved in various auditing domains including assurance, attestation, and audit services.
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Iyengar, Vijay S., Keith B. Hermiz, and Ramesh Natarajan. "Computer-aided auditing of prescription drug claims." Health Care Management Science 17, no. 3 (July 3, 2013): 203–14. http://dx.doi.org/10.1007/s10729-013-9247-x.

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Lau, Jeremy, Matthew Arnold, Michael Hind, and Brad Calder. "Online performance auditing." ACM SIGPLAN Notices 41, no. 6 (June 11, 2006): 239–51. http://dx.doi.org/10.1145/1133255.1134010.

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Dissertations / Theses on the topic "Computer Auditing"

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Ching, Siu-ming Vincent. "Computer auditing in Hong Kong /." [Hong Kong : University of Hong Kong], 1986. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12325764.

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Ching, Siu-ming Vincent, and 程少明. "Computer auditing in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1986. http://hub.hku.hk/bib/B31263550.

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Sridhar, Mayuri. "Optimizations for election tabulation auditing." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/121684.

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This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Thesis: M. Eng., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2019
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 129-131).
In this thesis, we explore different techniques to improve the field of election tabulation audits. In particular, we start by discussing the open problems in statistical election tabulation audits and categorizing these problems into three main sections - audit correctness, flexibility, and efficiency. In our first project, we argue that Bayesian audits provide a more flexible framework for a variety of elections than RLAs. Thus, we initially focus on analyzing their statistical soundness. Furthermore, we design and implement optimization techniques for Bayesian audits which show an increase in efficiency on synthetic election data. Then, motivated by empirical feedback from audit teams, we focus on workload estimation for RLAs. That is, we note that audit teams often want to finish the audit in a single round even if it requires sampling a few additional ballots. Hence, for the second project, we design software tools which can make initial sample size recommendations with this in mind. For our largest project, we focus on approximate sampling. That is, we argue that approximate sampling would provide an increase in efficiency for RLAs and suggest a particular sampling scheme, k-cut. We explore the usability of k-cut by providing and analyzing empirical data on single cuts. We argue that for large k, the model will converge to the uniform distribution exponentially quickly. We discuss simple mitigation procedures to make any statistical procedure work with approximate sampling and provide guidance on how to choose k. We also discuss usage of k-cut in practice, from pilot audit experiences in Indiana and Michigan, which showed that k-cut led to a significant real-life increase in efficiency.
Supported by Center for Science of Information (CSoI), an NSF Science and Technology Centergrant agreement CCF-0939370
by Mayuri Sridhar.
M. Eng.
M.Eng. Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science
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Leung, Chung-pak. "Concurrent auditing on computerized accounting systems /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872501.

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Nagle, Liam. "Development of a Computer Based Energy Management System." Thesis, Cranfield University, 1998. http://dspace.lib.cranfield.ac.uk/handle/1826/4662.

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A prototype computer based expert system has been developed to aid energy managers by speeding the energy auditing process and rapidly identifying potential low cost and fast pay-back energy saving investments for a wide range of businesses. It consists of a generally applicable energy management system based on sound, tried theory and practical experience gained from a number of energy management surveys. These surveys were used to identify key data requirements for the identification of common areas of wastage. The system uses sparse data analysis and the building energy signature model. It produces an entire energy audit and list of economic recommendations for a site based upon minimal input data. This is accomplished by reference to a number of internal databases containing the technical information required, as well as the entire set of algorithms and mathematical routines required for the analyses. The prototype was tested with a synthetic data set derived from the site surveys and with real data from a large tertiary college and it was found to give credible results in line with those produced by extensive and in-depth manual data-gathering and analysis.
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Cohen, Sharon B. "Auditing technology for electronic voting machines." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33119.

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Thesis (M. Eng. and S.B.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2005.
Includes bibliographical references (leaf 63).
Direct Recording Electronic (DRE) voting machine security has been a significant topic of contention ever since Diebold voting machine code turned up on a public Internet site in 2003 and computer scientists at Johns Hopkins University declared the machine "unsuitable for use in a general election." Since then, many people from computer scientists to politicians have begun to insist that DREs be equipped with a paper trail. A paper trail provides a paper printout for the voter to approve at the end of each voting session. Although there have been strong political efforts to place paper trails on DRE machines, there have not been any scientific studies to indicate that paper trails are effective audits. This work describes a user study done to compare paper trails to audio audits, a new proposal for DRE auditing. Participants in the study completed four elections on a voting machine with a paper trail and four elections on a machine with an audio trail. There were purposeful mistakes inserted into the audits on some of the machines. Results from the study indicated that participants were able to find almost 10 times as many errors in the audio audit then they were able to find in the paper trail. Voters' attitudes towards the paper audit were extremely apathetic, and voters did not spend much time reviewing their paper record. When asked which type of audit voters would prefer for their own county elections, almost all voters preferred the VVPAT. These results indicate that newer alternative audit technology holds great promise in delivering a safe and accurate audit and further that paper trails have some significant design obstacles that need to be overcome before they will be effective audits.
by Sharon B. Cohen.
M.Eng.and S.B.
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梁松柏 and Chung-pak Leung. "Concurrent auditing on computerized accounting systems." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269011.

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Brazel, Joseph F. Agoglia Chris. "The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments /." Philadelphia, Pa. : Drexel University, 2004. http://dspace.library.drexel.edu/handle/1860/293.

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Aldeco, Perez Rocio. "Secure provenance-based auditing of personal data use." Thesis, University of Southampton, 2012. https://eprints.soton.ac.uk/340065/.

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In recent years, an increasing number of personalised services that require users to disclose personal information have appeared on the Web (e.g. social networks, governmental sites, on-line selling sites). By disclosing their personal information, users are given access to a wide range of new functionality and benefits. However, there exists a risk that their personal information is misused. To strike a balance between the advantages of personal information disclosure and protection of information, governments have created legal frameworks, such as the Data Protection Act, Health Insurance Portability & Accountability Act (HIPAA) or Safe Harbor, which place restrictions on how organisations can process personal information. By auditing the way in which organisations used personal data, it is possible to determine whether they process personal information in accordance with the appropriate frameworks. The traditional way of auditing collects evidence in a manual way. This evidence is later analysed to assess the degree of compliance to a predefined legal framework. These manual assessments are long, since large amounts of data need to be analysed, and they are unreliable, since there is no guarantee that all data is correctly analysed. As several cases of data leaks and exposures of private data have proven, traditional audits are also prone to intentional and unintentional errors derived from human intervention. Therefore, this thesis proposes a provenance-based approach to auditing the use of personal information by securely gathering and analysing electronic evidence related to the processing of personal information. This approach makes three contributions to the state of art. The first contribution is the Provenance-based Auditing Architecture that defies a set of communication protocols to make existing systems provenance-aware. These protocols specify which provenance information should be gathered to verify the compliance with the Data Protection Act. Moreover, we derive a set of Auditing Requirements by analysing a Data Protection Act case study and demonstrate that provenance can be used as electronic evidence of past processing. The second contribution is the Compliance Framework, which is a provenance-based auditing framework for automatically auditing the compliance with the Data Protection Act's principles. This framework consist of a provenance graph representation (Processing View), a novel graph-based rule representation expressing processing rules (Usage Rules Definition) and a novel set of algorithms that automatically verify whether information was processed according to the Auditing Requirements by comparing the Processing View against the Usage Rules Definition. The third contribution is the Secure Provenance-based Auditing Architecture that ensures any malicious alteration on provenance during the entire provenance life cycle of recording, storage, querying and analysis can be detected. This architecture, which relies on cryptographic techniques, guarantees the correctness of the audit results
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Pinthuprapa, Chatchai. "The development and adaptation of the computer aided environment to facilitate industrial energy audits." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/5093.

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Thesis (M.S.)--University of Missouri-Columbia, 2007.
The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on April 7, 2008) Includes bibliographical references.
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Books on the topic "Computer Auditing"

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Chambers, Andrew D. Computer auditing. 3rd ed. (London): ELBS with Pitman, 1991.

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Standard for auditing computer applications. Boca Raton: Auerbach, 1999.

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Krist, Martin A. A standard for auditing computer applications: Auditing implemented applications. Boca Raton: Auerbach, 1998.

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Perry, William E. A standard for auditing computer applications: Auditing systems requirements. Boston: Auerbach, 1995.

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Perry, William E. A standard for auditing computer applications: Auditing client/server systems. Boston: Auerbach, 1994.

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Perry, William E. A standard for auditing computer applications: Auditing information services defects. Boston: Auerbach, 1996.

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Perry, William E. A standard for auditing computer applications: Auditing client/server systems. Boston: Auerbach, 1994.

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Russ, Rogers, Criscuolo Paul, and Petruzzi Mike, eds. Nessus network auditing. 2nd ed. Burlington, MA: Syngress, 2008.

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Network security auditing. Indianapolis, Ind: Cisco Press, 2010.

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Controlling and auditing small computer systems. [Toronto]: Canadian Institute of Chartered Accountants, 1986.

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Book chapters on the topic "Computer Auditing"

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Weik, Martin H. "auditing." In Computer Science and Communications Dictionary, 77. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_1027.

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Malvestuto, Francesco M., and Mauro Mezzini. "Auditing Sum Queries." In Lecture Notes in Computer Science, 126–42. Berlin, Heidelberg: Springer Berlin Heidelberg, 2002. http://dx.doi.org/10.1007/3-540-36285-1_9.

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Blom, Michelle, Philip B. Stark, Peter J. Stuckey, Vanessa Teague, and Damjan Vukcevic. "Auditing Hamiltonian Elections." In Lecture Notes in Computer Science, 235–50. Berlin, Heidelberg: Springer Berlin Heidelberg, 2021. http://dx.doi.org/10.1007/978-3-662-63958-0_21.

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Riedl, Reinhard, and Manuel Juen. "IT Auditing in E-Government." In Lecture Notes in Computer Science, 341–52. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11823100_30.

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Kamal, Sara, Iman M. A. Helal, Sherif A. Mazen, and Sherif Elhennawy. "Computer-Assisted Audit Tools for IS Auditing." In Internet of Things—Applications and Future, 139–55. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-3075-3_10.

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"Computer Security and Auditing." In Information Systems and Technology for the Noninformation Systems Executive. CRC Press, 2000. http://dx.doi.org/10.1201/9781420025651.ch17.

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"Auditing the Midrange Computer." In Standard for Auditing Computer Applications. Auerbach Publications, 1998. http://dx.doi.org/10.1201/noe0849399831.sec13.

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"COMPUTERS AND COMPUTER CONTROLLED SYSTEMS." In Laboratory Auditing for Quality and Regulatory Compliance, 173–75. CRC Press, 2005. http://dx.doi.org/10.1201/b14268-38.

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"Computer Crime." In Fraud Auditing and Forensic Accounting, 175–94. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269183.ch9.

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"Computer File Survey." In Standard for Auditing Computer Applications. Auerbach Publications, 1998. http://dx.doi.org/10.1201/noe0849399831.ax35.

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Conference papers on the topic "Computer Auditing"

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Ying Wah, The, Mustaffa Kamal Nor, Zaitun Abu Bakar, and Lee Sai Peck. "Data Mining in Computer Auditing." In 2002 Informing Science + IT Education Conference. Informing Science Institute, 2002. http://dx.doi.org/10.28945/2586.

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In this paper, we first introduce the readers about the main function of a computer auditor. This is followed by a description of auditing the usage of stationeries in the Faculty of Computer Science and Information Technology, University of Malaya. It is a very time consuming process to audit all stationeries. Therefore, we introduce the data mining techniques to help us find the relevant stationeries. We use this information to recommend purchasers to purchase relevant items together in order to achieve efficiently in purchasing stationeries process.
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Ahn, Eui-San, and Gyu An Lee. "Auditing Techniques using Digital Forensic." In Next Generation Computer and Information Technology 2017. Science & Engineering Research Support soCiety, 2017. http://dx.doi.org/10.14257/astl.2017.145.15.

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Liu, Lianzhong, and Qiang Huang. "A Framework for Database Auditing." In 2009 Fourth International Conference on Computer Sciences and Convergence Information Technology. IEEE, 2009. http://dx.doi.org/10.1109/iccit.2009.207.

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Aldeco-Pérez, Rocío, and Luc Moreau. "Provenance-based Auditing of Private Data Use." In Visions of Computer Science - BCS International Academic Conference. BCS Learning & Development, 2008. http://dx.doi.org/10.14236/ewic/vocs2008.13.

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Patil, Tejashri A., Latesh S. Mahajan, and Ashish T. Bhole. "Public Auditing Algorithm for Encrypted Data." In 2017 International Conference on Current Trends in Computer, Electrical, Electronics and Communication (CTCEEC). IEEE, 2017. http://dx.doi.org/10.1109/ctceec.2017.8455105.

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Furlani, Thomas R., Gregor von Laszewski, Lizhe Wang, Ann Zimmerman, Matthew D. Jones, Steven M. Gallo, Andrew E. Bruno, et al. "Performance metrics and auditing framework for high performance computer systems." In the 2011 TeraGrid Conference. New York, New York, USA: ACM Press, 2011. http://dx.doi.org/10.1145/2016741.2016759.

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Golyash, Iryna, and Igor Golyash. "Issues regarding implementation of computer information technologies into auditing practices." In 2009 IEEE International Workshop on Intelligent Data Acquisition and Advanced Computing Systems: Technology and Applications (IDAACS). IEEE, 2009. http://dx.doi.org/10.1109/idaacs.2009.5342908.

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Mohamed, Intan Salwani, Nur Husniah Muhammad Muhayyidin, and Nabilah Rozzani. "Auditing and Data Analytics Via Computer Assisted Audit Techniques (CAATS)." In the 3rd International Conference. New York, New York, USA: ACM Press, 2019. http://dx.doi.org/10.1145/3361758.3361773.

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Cong, Qiushi, Zuoming Huang, and Jibing Hu. "A collaborative computer auditing system under SOA-based conceptual model." In Fifth International Conference on Machine Vision (ICMV 12), edited by Yulin Wang, Liansheng Tan, and Jianhong Zhou. SPIE, 2013. http://dx.doi.org/10.1117/12.2021009.

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Dash, Abhisek, Animesh Mukherjee, and Saptarshi Ghosh. "A Network-centric Framework for Auditing Recommendation Systems." In IEEE INFOCOM 2019 - IEEE Conference on Computer Communications. IEEE, 2019. http://dx.doi.org/10.1109/infocom.2019.8737486.

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