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1
Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization." Scientific Bulletin 21, no. 1 (June 1, 2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.
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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).
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Cao, Xinyue, Zhangjie Fu, and Xingming Sun. "A Privacy-Preserving Outsourcing Data Storage Scheme with Fragile Digital Watermarking-Based Data Auditing." Journal of Electrical and Computer Engineering 2016 (2016): 1–7. http://dx.doi.org/10.1155/2016/3219042.
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Cloud storage has been recognized as the popular solution to solve the problems of the rising storage costs of IT enterprises for users. However, outsourcing data to the cloud service providers (CSPs) may leak some sensitive privacy information, as the data is out of user’s control. So how to ensure the integrity and privacy of outsourced data has become a big challenge. Encryption and data auditing provide a solution toward the challenge. In this paper, we propose a privacy-preserving and auditing-supporting outsourcing data storage scheme by using encryption and digital watermarking. Logistic map-based chaotic cryptography algorithm is used to preserve the privacy of outsourcing data, which has a fast operation speed and a good effect of encryption. Local histogram shifting digital watermark algorithm is used to protect the data integrity which has high payload and makes the original image restored losslessly if the data is verified to be integrated. Experiments show that our scheme is secure and feasible.
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Appelbaum, Deniz, and Robert A. Nehmer. "Auditing Cloud-Based Blockchain Accounting Systems." Journal of Information Systems 34, no. 2 (October 25, 2019): 5–21. http://dx.doi.org/10.2308/isys-52660.
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ABSTRACT In this research, we often refer to Nakamoto's (2008) seminal paper, “Bitcoin: A Peer-to-Peer Electronic Cash System,” to consider his proposed abstracted characteristics and how auditors could look at companies' transactions interfacing to a private/semi-private blockchain with Nakamoto's general characteristics and address the related audit domain for such transactions. We then take these design requirements for auditors and, using design science research (DSR), we consider the transaction processing and contracting contexts that match those requirements in permissioned blockchains.The blockchains discussed in this paper would typically be business-to-business or business-to-consumer, private or semi-private, and residing in either a private, semi-private, or public cloud. Those blockchains will each have their own design and operational procedures, including validation procedures (the miners). We consider the audit issues of data reliability, data security, and transaction transparency in accounting transactions that lend themselves to a permissioned blockchain as well as other contextual issues.
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Liu, Kangying. "IT Audit of Cloud Accounting Platform Based on Big Data." Journal of Physics: Conference Series 2066, no. 1 (November 1, 2021): 012024. http://dx.doi.org/10.1088/1742-6596/2066/1/012024.
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Abstract So far, the level of science and technology in China has experienced unprecedented development, at the same time, the computer level of our country has improved significantly. At present, more and more Big data technologies are gradually entering the field of vision of people, in most industries of our country they are dedicated to the research and application of big data technology. Big data, these can provide people with more and more reliable information.At the same time, it also brings great convenience to people’s daily life and brings creativity to enterprises.With the development of the times and the progress of science and technology, the application of modern computer technology can achieve the digitization of information technology audit. That is, the audit project data ion of digital IT are kept and stored according to actual needs. According to the relationship between different electronic documents, link and combine them to improve the efficiency of IT audit and minimize audit costs. In recent years, Our country’s informatization process has become deeper and deeper, which has brought great convenience to all walks of life. In traditional IT auditing, it has been unable to meet the current development needs. This requires redesigning IT auditing thinking, establishing a new framework, and creating digital IT auditing to meet the needs of the times and improve IT auditing efficiency. In this article, we will study all kinds of data in the digital IT audit project, and we will discuss the application audit of the cloud-based computing platform.Big Data, mainly the audit of cloud computing platform data, and whether it is effective in the input, processing and output process, in order to achieve the effect of high speed and high quality.Finally, summarize the research results.The efficiency of IT verification has improved significantly.
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Liu, Zhenpeng, Shuo Wang, Sichen Duan, Lele Ren, and Jianhang Wei. "Dynamic Data Integrity Auditing Based on Hierarchical Merkle Hash Tree in Cloud Storage." Electronics 12, no. 3 (February 1, 2023): 717. http://dx.doi.org/10.3390/electronics12030717.
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In cloud storage mode, users lose physical control over their data. To enhance the security of outsourced data, it is vital to audit the data integrity of the data owners. However, most of the current audit protocols have a single application scenario and cannot accommodate the actual needs of individuals and enterprises. In this research, a safe and efficient auditing scheme is proposed that is based on a hierarchical Merkle tree. On the one hand, we use a hierarchical authentication data structure and local signature aggregation technique to reduce the scale of the Merkle tree. In addition, authoritative nodes are introduced to reduce the length of the authentication path and improve the update efficiency. On the other hand, we introduce a monitoring mechanism that is based on the original data integrity auditing model to analyze the cloud data, which improves the transparency and credibility of cloud service providers. In addition, we achieve incomplete data recovery through log analysis, which greatly reduces the number of replicas of files under the premise of multi-copy auditing, reduces the burden on cloud service providers, and improves the fairness of audit protocols. The theoretical analysis and experimental comparison prove that the method is secure and efficient. It can effectively reduce the computational overhead and storage overhead in integrity auditing.
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Bian, Genqing, Xusen Guo, Rong Li, Wenjing Qu, and Yu Zhao. "Certificateless Data Integrity Auditing in Cloud Storage with a Designated Verifier and User Privacy Preservation." Electronics 11, no. 23 (November 25, 2022): 3901. http://dx.doi.org/10.3390/electronics11233901.
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With the rapid development of science and technology, enterprises will provide their customers with cloud data storage services. These massive amounts of data bring huge management costs to enterprises. Therefore, enterprises choose to store their data in professional cloud service providers and have third-party auditors check the integrity of cloud data to ensure security. Although the appearance of auditors reduces the enormous calculation pressure on enterprises, if the number of auditors is not limited, it will also bring an expensive management burden to enterprises. At the same time, in the process of performing data integrity auditing on behalf of the enterprise, auditors may be interested in some sensitive information of the enterprise’s customers (such as customer’s identity and specific content of customer data). Therefore, this paper proposes a remote data integrity auditing scheme based on designated verifiers. An essential feature of the scheme is that the auditor cannot obtain any customer’s identity information and data in the process of auditing; data integrity, the anonymity of the user’s identity, and data privacy are maintained in the process of auditing. Both theoretical analysis and experimental results show that our scheme is efficient and feasible.
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Khlaponin, Yuriy, Volodymyr Vyshniakov, Viktoriia Ternavska, Oleksandr Selyukov, and Oleg Komarnytskyi. "Development of audit and data protection principles in electronic voting systems." Eastern-European Journal of Enterprise Technologies 4, no. 2(112) (August 31, 2021): 47–57. http://dx.doi.org/10.15587/1729-4061.2021.238259.
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It is assumed in standard information protection technologies that there are owners of this information who put forward requirements for protection. In secret voting systems, the information belongs to the community of citizens, and to protect it, vote organizers must create conditions that allow each voter to make sure that the vote secrecy and accuracy of vote counting are preserved. In developed democracies, this issue is resolved through a widely available audit of all procedures that may be mistrusted. Any voter can conduct such an audit. The anxiety of citizens of democratic countries is based on the idea that if electronic voting is introduced, it will be impossible to conduct such an audit. The article proposes principles of auditing all those software and hardware tools and processes of the online voting system that can generate voter distrust. This audit is carried out using a dedicated server open to voters and their fiduciaries. This server provides continuous monitoring of actions of the service staff in terms of possible interference in the operation of the voting system. Also, due to this server, auditors receive data on the integrity of the voting system hardware and software including its audit tools and an alarm signal in the event of a threat. It was possible to reduce the average time of processing the voter requests to two seconds. This means that processing a maximum of 2,500 voter requests at a vote station will take no more than two hours. Simultaneous access of 50 voters to the server will not make them wait in the queue for more than 2 minutes. Implementation results were described and links were given for conducting experimental voting on the Internet.
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Mane, Prashant Mininath, and C. M. Sheela Rani. "Achieving Confidentiality and Effective Access Control of Cloud Data Using Cipher Text Policy Based Attribute Based Encryption." Journal of Computational and Theoretical Nanoscience 16, no. 12 (December 1, 2019): 5063–66. http://dx.doi.org/10.1166/jctn.2019.8564.
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Today’s era most of the data required for large businesses are stored on cloud. Cloud systems have number of advantages such as it provides space for store large amount of data and shared resources for processing the stored data. Security of the files stored on the cloud is one of the major problems of cloud system. Because data stored on cloud may leaks to unauthorized user or cloud system itself can modify the data or delete the data. So mainly whatever the data stored on cloud by the owner is retrieved by the users who have the permission to access the data which provides the superior access control to the data. Also need to make provision that the data cannot be accessed by cloud itself that is we need to provide integrity auditing of data. This work proposes cipher text-policy ABE scheme with integrity auditing to provide excellent access control and confidentiality of data.
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Aleliūnas, Irmantas, and Zenona Atkočiūnienė. "Informacijos auditas kitų audito rūšių kontekste." Informacijos mokslai 54 (January 1, 2010): 7–16. http://dx.doi.org/10.15388/im.2010.0.3178.
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Mokslininkai, analizuodami informacijos auditą, pažymi šio audito svarbą ir įvairius jo aspektus, tačiau praktinėje veikloje informacijos auditas neįsitvirtinęs. Informacijos auditas dar neturi parengtų standartų ir metodikų bei labiau panašus į mokslinę veiklą. Siekiant sukurti pagrindą legitimiai bazei, straipsnyje yra atliekamas informacijos audito pozicionavimas bendroje audito aplinkoje. Tyrimo metu įvertinamos audito rūšys, jos struktūrizuojamos ir atliekama informacijos audito bei kitų audito rūšių lyginamoji analizė pagal funkcinį ir kitus požymius.Pagrindiniai žodžiai: informacijos auditas, duomenų (informacinių sistemų) auditas, veiklos auditas, atitikimo (teisėtumo) auditas, informacijos valdymas, auditorių nepriklausomumasInformation Audit in the Context of Other Audit TypesIrmantas Aleliūnas, Zenona Atkočiūnienė Summary Information auditing requires globally applicable standards that pertain specifically to information auditing. Globally applicable standards are known in financial, performance, information systems (electronic data processing) and other types of audits. However, information audit is rather scientific than practical activity – information audit standards are not agreed yet, therefore:• minimum level of acceptable performance required to meet the professional responsibilities is not yet set out • Stakeholders and shareholders have no information concerning the work of information auditing practitionersThese problems incited the purpose of the research – to analyse relationships between information audit and other audit types and to find a basis for the concepts and standards of information audit.;
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Sim, Sung-Ho, and Yoon-Su Jeong. "Multi-Blockchain-Based IoT Data Processing Techniques to Ensure the Integrity of IoT Data in AIoT Edge Computing Environments." Sensors 21, no. 10 (May 18, 2021): 3515. http://dx.doi.org/10.3390/s21103515.
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As the development of IoT technologies has progressed rapidly recently, most IoT data are focused on monitoring and control to process IoT data, but the cost of collecting and linking various IoT data increases, requiring the ability to proactively integrate and analyze collected IoT data so that cloud servers (data centers) can process smartly. In this paper, we propose a blockchain-based IoT big data integrity verification technique to ensure the safety of the Third Party Auditor (TPA), which has a role in auditing the integrity of AIoT data. The proposed technique aims to minimize IoT information loss by multiple blockchain groupings of information and signature keys from IoT devices. The proposed technique allows IoT information to be effectively guaranteed the integrity of AIoT data by linking hash values designated as arbitrary, constant-size blocks with previous blocks in hierarchical chains. The proposed technique performs synchronization using location information between the central server and IoT devices to manage the cost of the integrity of IoT information at low cost. In order to easily control a large number of locations of IoT devices, we perform cross-distributed and blockchain linkage processing under constant rules to improve the load and throughput generated by IoT devices.
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Ding, Ding. "Design of Computer Economic Audit System and Intelligent Language Implementation Based on SURF Algorithm." Mobile Information Systems 2022 (July 19, 2022): 1–12. http://dx.doi.org/10.1155/2022/4362870.
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Based on the SURF algorithm, the PROSAC (Progressive Sample Consensus) algorithm is first used to delete a large number of matching points to improve the accuracy of remote sensing image registration and to improve the speed of the SURF algorithm. Finally, PROSAC geometric verification is used in the study area to achieve accurate image stitching. In the field of computer economic auditing, there is a serious disconnect between theory and practice. As the company’s electronic data becomes more and more abundant, the method of determining its authenticity has become an important issue that auditors need to solve immediately, and special research on the theory of data reliability is needed in the field of computer economic auditing. In this article, we will first introduce the background and practical significance of project development, explain system-related development technology, conduct system analysis and system design of the project, and discuss the effectiveness and economic benefits of project development technology. Detailed analysis and description of system design include system function module processing and system database design. The innovation of this paper is that the system can meet the actual financial and auditing needs of very professional enterprises. In addition, the work documents required for the audit are automatically generated according to the work requirements, which can completely clarify the responsibilities of each department and comprehensively improve the audit efficiency. At the same time, the entire system is safe and orderly, which can ensure the normal operation of the operation. The purpose of this article is to explore database-based natural language query technology. First, after introducing the database intelligent language, we will study the Chinese word segmentation and part-of-speech tagging algorithm based on HMM to explain the details of the continuous field matching algorithm.
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Xu, Jing. "Network Safety Policy Research for Analyzing Static and Dynamic Traffic Volume on the Basis of Data Mining." Open Electrical & Electronic Engineering Journal 8, no. 1 (December 31, 2014): 787–95. http://dx.doi.org/10.2174/1874129001408010787.
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With popularization of network, higher requirement is proposed to intrusion detection system IDS for network safety consideration. The traditional electronic data processing is combined with safety auditing, which has become a necessary part of constituting integrated network safety technology at present, thus the methods as optimal matching mode and statistics, etc of intrusion detection system shall be adopted. This project shall respectively make comprehensive description to current situations of intrusion detection research via the aspects of intrusion detection research method (anomaly detection, misuse detection), intrusion detection system monitoring object (network based, host based), to comprehensively analyze the impact of intrusion detection system to system architecture. On this basis a network-based anomaly intrusion detection system NAIDS is designed to network anomaly intrusion, the association rules mining and frequent scenario mining are adopted to scan the intrusion characteristic, through static mining mode and dynamic mining mode, safety detection is conducted at single layer and domain layer, new type attack can be detected via improved NAIDS system. Next, NAIDS system performance shall be evaluated by aiming at various intrusion data. Generally speaking, the system performance can detect the rejection service attack and detection attack.
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A, Reyana, Sandeep Kautish, Sapna Juneja, Khalid Mohiuddin, Faten Khalid Karim, Hela Elmannai, Sara Ghorashi, and Yasir Hamid. "Enhanced Cloud Storage Encryption Standard for Security in Distributed Environments." Electronics 12, no. 3 (February 1, 2023): 714. http://dx.doi.org/10.3390/electronics12030714.
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With the growing number of cloud users, shared data auditing is becoming increasingly important. However, these schemes have issues with the certificate management. Although there is a certificate-shared auditing scheme, it is ineffective in dealing with dynamic data and protecting data privacy. The verifier cannot access the data content to ensure data integrity due to security concerns. This paper proposes a novel technique to ensure the integrity and improve the access control. A novel enhanced storage retrieval mechanism is used to improve the performance of the cloud’s storage and retrieval mechanisms to achieve this. The technique is evaluated in concern of the upload, download, encryption, and decryption time. As the file size grows, so does the time it takes to upload it. Similarly, the time taken to encrypt files of various formats and sizes evidenced that it depends on the file size and format. Thus, the encryption time increases as the file sizes increases, demonstrating the performance of the proposed system.
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Bian, Genqing, Fan Zhang, Rong Li, and Bilin Shao. "Certificateless Remote Data Integrity Auditing with Access Control of Sensitive Information in Cloud Storage." Electronics 11, no. 19 (September 29, 2022): 3116. http://dx.doi.org/10.3390/electronics11193116.
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With the spread of cloud storage technology, checking the integrity of data stored in the cloud effectively is increasingly becoming a concern. Following the introduction of the first remote data integrity audit schemes, different audit schemes with various characteristics have been proposed. However, most of the existing solutions have problems such as additional storage overhead and additional certificate burden. This paper proposes a certificateless remote data integrity auditing scheme which takes into account the storage burden and data privacy issues while ensuring the correctness of the data audit results. In addition, the certificateless design concept enables the scheme proposed in this paper to avoid a series of burdens brought by certificates. The scheme designed in this paper provides a data access control function whereby only users who hold a valid token generated by the data owner can access the target data from the cloud. Finally, this paper provides a detailed security proof to ensure the rationality of the results. A theoretical analysis and subsequent experimental verification show that the proposed scheme is both effective and feasible.
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Bisht, Deepa, Rajesh Singh, Anita Gehlot, Shaik Vaseem Akram, Aman Singh, Elisabeth Caro Montero, Neeraj Priyadarshi, and Bhekisipho Twala. "Imperative Role of Integrating Digitalization in the Firms Finance: A Technological Perspective." Electronics 11, no. 19 (October 10, 2022): 3252. http://dx.doi.org/10.3390/electronics11193252.
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Financial management is a critical aspect of firms, and entails the strategic planning, direction, and control of financial endeavors. Risk assessment, fraud detection, wealth management, online transactions, customized bond scheme, customer retention, virtual assistant and so on, are a few of the critical areas where Industry 4.0 technologies intervention are highly required for managing firms' finance. It has been identified from the previous studies that they are limited studies that have addressed the significance and application of integrating of Industry 4.0 technologies such as Internet of Things (IoT), cloud computing, big data, robotic process automation (RPA), artificial intelligence (AI), Blockchain, Digital twin, and Metaverse. With the motivation from the above aspects, this study aims to discuss the role of these technologies in the area of financial management of a firm. Based up on the analysis, it has been concluded that these technologies assist to credit risk management based on real-time data; financial data analytics of risk assessment, digital finance, digital auditing, fraud detection, and AI- and IoT- based virtual assistants. This study recommended that digital technologies be deeply integrated into the financial sector to improve service quality and accessibility, as well as the creation of innovative rules that allow for healthy competition among market participants.
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Idrees, Sheikh Mohammad, Mariusz Nowostawski, Roshan Jameel, and Ashish Kumar Mourya. "Security Aspects of Blockchain Technology Intended for Industrial Applications." Electronics 10, no. 8 (April 16, 2021): 951. http://dx.doi.org/10.3390/electronics10080951.
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Blockchain technology plays a significant role in the industrial development. Many industries can potentially benefit from the innovations blockchain decentralization technology and privacy protocols offer with regard to securing, data access, auditing and managing transactions within digital platforms. Blockchain is based on distributed and secure decentralized protocols in which there is no single authority, and no single point of control; the data blocks are generated, added, and validated by the nodes of the network themselves. This article provides insights into the current developments within blockchain technology and explores its ability to revolutionize the multiple industrial application areas such as supply chain industry, Internet of Things (IoT), healthcare, governance, finance and manufacturing. It investigates and provides insights into the security issues and threats related to the blockchain implementations by assessing the research through a systematic literature review. This article proposes possible solutions in detail for enhancing the security of the blockchain for industrial applications along with significant directions for future explorations. The study further suggests how in recent years the adoption of blockchain technology by multiple industrial sectors has gained momentum while in the finance sector it is touching new heights day by day.
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Tariq, Usman. "Zero-Tolerance Security Paradigm for Enterprise-Specific Industrial Internet of Things." Electronics 11, no. 23 (November 29, 2022): 3953. http://dx.doi.org/10.3390/electronics11233953.
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The complex industrial environment of the 21st century is equipped with the Internet of Things platform, with the objective of real-time operational visibility, improved device management and predictive maintenance. To unleash the focused importance of its policy, a secure connectivity must be realized through a range of existing and dissimilar devices and data sources. During the conceptualization phase, the authors aimed to compel the following: (a) that restriction of access should be based on the presence of unexpected device actions that may point to a security breach, and (b) ensure the safety of the system by constant tracking of connected devices and data. In this paper, a policy-driven, zero-trust defense model is proposed to address numerous vulnerable entry points, validate device access to legitimate enterprise functions, quarantine unsecure devices, and trigger automated warnings and policy validation for hardware, software, network connectivity and data management. To handle active scanning, bots, passive auditing, outbound threat management, and device interconnections, an experimental environment was put up. This environment provides holistic visibility and a persistent view of all resources, including those that were previously unknown. A steady stream of reliable and authenticated data has helped to develop and adjust a scalable implementation strategy by avoiding recognized anomalous traps. Actual data was aggregated and analyzed to assess the proposed methodology. Comparative analysis of ‘device exposure view, attack path analysis, controlled view of devices, comprehensive vulnerability evaluation, and effective communication of cyber risk’ has proved the effectiveness of the proposed methodology.
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Mironeanu, Cătălin, Alexandru Archip, Cristian-Mihai Amarandei, and Mitică Craus. "Experimental Cyber Attack Detection Framework." Electronics 10, no. 14 (July 14, 2021): 1682. http://dx.doi.org/10.3390/electronics10141682.
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Digital security plays an ever-increasing, crucial role in today’s information-based society. The variety of threats and attack patterns has dramatically increased with the advent of digital transformation in our lives. Researchers in both public and private sectors have tried to identify new means to counteract these threats, seeking out-of-the-box ideas and novel approaches. Amongst these, data analytics and artificial intelligence/machine learning tools seem to gain new ground in digital defence. However, such instruments are used mainly offline with the purpose of auditing existing IDS/IDPS solutions. We submit a novel concept for integrating machine learning and analytical tools into a live intrusion detection and prevention solution. This approach is named the Experimental Cyber Attack Detection Framework (ECAD). The purpose of this framework is to facilitate research of on-the-fly security applications. By integrating offline results in real-time traffic analysis, we could determine the type of network access as a legitimate or attack pattern, and discard/drop the latter. The results are promising and show the benefits of such a tool in the early prevention stages of both known and unknown cyber-attack patterns.
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Smith, Ronald C. "Equity Funding: Implications for Auditing and Data Processing." EDPACS 20, no. 11 (May 1993): 13–17. http://dx.doi.org/10.1080/07366989309452234.
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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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Якимова, Вилена, and Vilena Yakimova. "Digitalization of Information Processes of Auditing." Auditor 5, no. 10 (November 7, 2019): 10–23. http://dx.doi.org/10.12737/article_5dae9e5c552765.48114874.
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Th e article reveals the possibilities of transition of audit organizations to digital technologies, identifi es areas of application of big data analysis and artifi cial intelligence technology for processing and analyzing audited information, collecting, evaluating audit evidence and solving other intellectual problems. Th e article identifi es information processes in relation to auditing, gives their classifi cation based on the types of tasks to be solved, identifi es types of information when using digital technologies, and proposes a scheme of the intellectual system of audit activity.
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Mironeanu, Cătălin, and Cristian Aflori. "GDPR Records of Processing Activities for Data Controllers." Bulletin of the Polytechnic Institute of Iași. Electrical Engineering, Power Engineering, Electronics Section 67, no. 4 (December 1, 2021): 9–24. http://dx.doi.org/10.2478/bipie-2021-0019.
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Abstract Data controller organizations are required to keep an up-to-date and detailed list of their processing activities and be prepared to show that list to regulators upon request. This list should include at least the purposes of the processing, the target data and all the parties involved in handling that data. We present a solution for organizing all these information into both relational and non-relational document-oriented databases to facilitate such reports. A technical approach of auditing the implementation degree of the rules introduced by the EU GDPR will better prepare the data controllers in complying to this Regulation. We consider a top-down methodology for processing raw data addressing several types of organizations, with different organizational structures. For all these entities we focus on processes, activities, classes of documents collected and personal data. All these data constitute the basis of the “Records of processing activities” required by the Regulation.
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Mao, Jian, Wenqian Tian, Yan Zhang, Jian Cui, Hanjun Ma, Jingdong Bian, Jianwei Liu, and Jianhong Zhang. "Co-Check: Collaborative Outsourced Data Auditing in Multicloud Environment." Security and Communication Networks 2017 (2017): 1–13. http://dx.doi.org/10.1155/2017/2948025.
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With the increasing demand for ubiquitous connectivity, wireless technology has significantly improved our daily lives. Meanwhile, together with cloud-computing technology (e.g., cloud storage services and big data processing), new wireless networking technology becomes the foundation infrastructure of emerging communication networks. Particularly, cloud storage has been widely used in services, such as data outsourcing and resource sharing, among the heterogeneous wireless environments because of its convenience, low cost, and flexibility. However, users/clients lose the physical control of their data after outsourcing. Consequently, ensuring the integrity of the outsourced data becomes an important security requirement of cloud storage applications. In this paper, we present Co-Check, a collaborative multicloud data integrity audition scheme, which is based on BLS (Boneh-Lynn-Shacham) signature and homomorphic tags. According to the proposed scheme, clients can audit their outsourced data in a one-round challenge-response interaction with low performance overhead. Our scheme also supports dynamic data maintenance. The theoretical analysis and experiment results illustrate that our scheme is provably secure and efficient.
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Nguyen, Loan, and Youji Kohda. "Toward a Knowledge Management Framework for Auditing Processes." International Journal of Knowledge and Systems Science 8, no. 3 (July 2017): 45–67. http://dx.doi.org/10.4018/ijkss.2017070104.
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We aimed at discovering how auditors working in an auditing firm managed their knowledge-related processes, and then built a theoretical model for the knowledge management of professional knowledge-intensive services like auditing. We conducted a case study in an auditing firm in Vietnam by employing a qualitative methodology in this research by using twenty in-depth interviews, observations, and documentary analysis. A literature review revealed that auditing research has been developed through various approaches ranging from experimental studies to information processing and experience-focused and knowledge-related interests. However, there has not been much empirical research that explains how knowledge is created during an auditing process. We conducted an empirical case study in this research that provided useful insights into constructing a theoretical model of knowledge management processes in auditing. Because the theoretical model consisted of three phases of collecting data, analyzing data (thereby turning them into information), and synthesizing information into knowledge, we called it the collect-analyze-synthesize (CAS) model. The model was used to visualize the auditing process as a spiral with many iterative CAS processes. Wisdom in the CAS model is defined as high levels of accumulated knowledge and the ability to exercise professional judgments attained from long-term experience. Wisdom is retained by members in an auditing firm and drives the auditing process. The significance of this study was inherent in three main areas: providing scholarly extensions of the literature by suggesting a knowledge management framework for auditing processes, helping auditors and auditing firms with their roles, and ensuring better assurance services for society.
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Sermakani, A. M., and D. Paulraj. "Effective Data Storage and Dynamic Data Auditing Scheme for Providing Distributed Services in Federated Cloud." Journal of Circuits, Systems and Computers 29, no. 16 (June 22, 2020): 2050259. http://dx.doi.org/10.1142/s021812662050259x.
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Recently, many organizations and industries are using the cloud computing technologies for exchanging the resources and their confidential data. For this purpose, many cloud services are available and also provide the facility to categorize their users as private and public users for accessing their own data from private cloud and public cloud. The combination of these two clouds is called federated cloud which facilitates to allow both kinds of cloud users for accessing their own data on same cloud database. In this scenario, the authorization and authentication process is becoming complex task on cloud. For providing the facility to access their own data only from federated cloud, a new secured data storage and retrieval algorithm called AES and Triple-DES-based Secured Storage and Retrieval Algorithm (ATDSRA) are proposed for storing the private and public cloud user’s data securely on cloud database. Here, the TDES is used for encrypting the input data, data merging and aggregation methods were used for grouping the encrypted input data. Moreover, a new dynamic data auditing scheme called CRT-based Dynamic Data Auditing Algorithm (CRTDDA) is proposed for conducting the cloud data auditing over the federated cloud and also restricting the data access. The proposed new auditing mechanism that is able to protect the stored data from access violence. In addition, the standard Table64 is used for encryption and decryption processes. The experimental results of this work proves the efficiency of the proposed model in terms of security level.
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Debreceny, Roger S., and Glen L. Gray. "Data Mining of Electronic Mail and Auditing: A Research Agenda." Journal of Information Systems 25, no. 2 (November 2011): 195–226. http://dx.doi.org/10.2308/isys-10167.
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Li, Song, Jie Cui, Hong Zhong, Yiwen Zhang, and Qiang He. "LEPA: A Lightweight and Efficient Public Auditing Scheme for Cloud-Assisted Wireless Body Sensor Networks." Security and Communication Networks 2017 (2017): 1–16. http://dx.doi.org/10.1155/2017/4364376.
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From smart watch to remote healthcare system, wireless body sensor networks (WBSNs) play an important role in modern healthcare system. However, the weak capacity of devices has limited WBSNs development. Considering the huge processing and storage capacity of the cloud, it can be merged with WBSNs to make up for the deficiencies of weak capacity. Based on this consideration, the concept of cloud-assisted WBSNs has been proposed recently. In contrast to generic data, the data in cloud-assisted WBSNs will be used for providing medical diagnosis, so the integrity of data is very important because any modification will result in severe consequences such as misdiagnosis. The public auditing scheme could provide an efficient solution to check the data integrity remotely without downloading them. However, the traditional public auditing scheme for cloud cannot be used directly due to the high data density and weak processing capacity in WBSNs. So, in this paper, we proposed a lightweight and efficient public auditing scheme, LEPA, for cloud-assisted WBSNs. Compared with similar schemes, the WBSNs’ client only needs to do one symmetrical encryption with low computational cost in LEPA. Security proof shows that LEPA can resist two types of adversaries in random oracle model. The efficiency evaluation also shows that LEPA outperforms previous proposals.
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Brown-Liburd, Helen, Hussein Issa, and Danielle Lombardi. "Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions." Accounting Horizons 29, no. 2 (June 1, 2015): 451–68. http://dx.doi.org/10.2308/acch-51023.
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SYNOPSIS This paper addresses information processing weaknesses and limitations that can impede the effective use and analysis of Big Data in an audit environment. Drawing on the literature from psychology and auditing, we present the behavioral implications Big Data has on audit judgment by addressing the issues of information overload, information relevance, pattern recognition, and ambiguity. We also discuss the challenges that auditors encounter when incorporating Big Data in audit analyses and the various analytical tools that are currently used by companies in the analysis of Big Data. The manuscript concludes by raising questions that future research might address related to utilizing Big Data in auditing.
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Syafei, Nafisah. "EFFECT OF IT GOVERNANCE, CONTINUOUS AUDITING AND IT GOALS ALIGNMENT TO COMPANY’S PERFORMANCE (Study on Plantation Companies in the Group of PT. Astra Agro Lestari Tbk in Riau)." JURNAL AL-IQTISHAD 11, no. 1 (April 12, 2017): 45. http://dx.doi.org/10.24014/jiq.v11i1.3122.
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The purpose of this study is to examine the effect of IT governance, continuous auditing, and the IT goals alignment to company’s performance. This study also examined the effect of IT governance to IT goals alignment, the effect of IT governance to continuous auditing, and the effect of IT goals alignment to continuous auditing. Research conducted on the plantation companies in the group of PT. Astra Agro Lestari, Tbk in Riau that have used the information system ERP (Enterprise Resource Planning) to integrate and automate business processes. Population of this study included all managers in these plantation companies. Sampling was conducted by purposive sampling that take samples from thecertain level managers who are in the top level of main structure of the six companies in these companies plantation group. Data processing is done to 40 questionnaires returned byrespondents using PLS analysis (Partial Least Square). Results of hypothesis testing at the 0.05 significance level indicates that the IT governance, continuous auditing, and the IT goals’s alignment affect the company's performance. IT governance affects on the IT goals’s alignment and IT governance also affect on the continuous auditing, while the alignment of IT goals has no effect on continuous auditing.
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Hunter, Kara, Cristina T. Alberti, Scott R. Boss, and Jay C. Thibodeau. "IntelliClean: A Teaching Case Designed to Integrate Data Cleaning and Spreadsheet Skills into the Audit Curriculum." Journal of Emerging Technologies in Accounting 17, no. 2 (August 25, 2020): 17–24. http://dx.doi.org/10.2308/jeta-2020-025.
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ABSTRACT This teaching case provides an approach for educators to impart knowledge about both the data-cleaning process and critical electronic spreadsheet functionalities that are used by auditors to students as part of the auditing curriculum. The cleaning of large datasets has become a vital task that is routinely performed by the most junior audit professional on the team. In this case, students learn how to cleanse a dataset and verify the completeness and accuracy of the dataset in accordance with relevant auditing standards. Importantly, all steps are completed on an author-created database within an electronic spreadsheet platform. The response from students has been strong. After completing the case assignment, a total of 81 auditing students at two private universities provided feedback. The results of the questionnaire reveal that students largely agree that the key learning objectives were achieved, validating the use of this case in the auditing curriculum.
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Li, Teng, Jiawei Zhang, Yangxu Lin, Shengkai Zhang, and Jianfeng Ma. "Blockchain-Based Fine-Grained Data Sharing for Multiple Groups in Internet of Things." Security and Communication Networks 2021 (February 28, 2021): 1–13. http://dx.doi.org/10.1155/2021/6689448.
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Cloud-based Internet of Things, which is considered as a promising paradigm these days, can provide various applications for our society. However, as massive sensitive and private data in IoT devices are collected and outsourced to cloud for data storage, processing, or sharing for cost saving, the data security has become a bottleneck for its further development. Moreover, in many large-scale IoT systems, multiple group data sharing is practical for users. Thus, how to ensure data security in multiple group data sharing remains an open problem, especially the fine-grained access control and data integrity verification with public auditing. Therefore, in this paper, we propose a blockchain-based fine-grained data sharing scheme for multiple groups in cloud-based IoT systems. In particular, we design a novel multiauthority large universe CP-ABE scheme to guarantee the fine-grained access control and data integrity across multiple groups by integrating group signature into our scheme. Moreover, to ease the need for a trusted third auditor in traditional data public auditing schemes, we introduce blockchain technique to enable a distributed data public auditing. In addition, with the group signature, our scheme also realizes anonymity and traitor tracing. The security analysis and performance evaluation show that our scheme is practical for large-scale IoT systems.
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Al-Taee, Salowan Hafadh Hamed, and Hakeem Hammood Flayyih. "Impact of the electronic internal auditing based on IT governance to reduce auditing risk." Corporate Governance and Organizational Behavior Review 7, no. 1 (2023): 94–100. http://dx.doi.org/10.22495/cgobrv7i1p9.
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This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity Distribution (GCBED) of Baghdad, owned by the Iraqi federal government. The Statistical Package for the Social Sciences (SPSS) software was employed to analyse the data and hypotheses. The study concluded that there is a substantial effect on the performance of EIA depending on the COBIT framework in reducing electronic audit risk in GCBED. According to the findings, additional research should be undertaken to improve efficiency, accounting control efficiency, and asset protection programs to lessen audit risk.
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Simnett, Roger, and Ken T. Trotman. "Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality." Behavioral Research in Accounting 30, no. 2 (May 1, 2018): 55–76. http://dx.doi.org/10.2308/bria-52138.
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ABSTRACT We examine 468 experimental auditing research papers that were published in ten leading accounting and auditing journals from 1991–2015 to address three key issues. First, we consider the trends in experimental auditing research and find that while the total number of papers published in the leading journals has expanded, the percentage of experimental auditing papers has decreased substantially. Second, in order to support evidence-based standard-setting and regulation, and to identify the audit quality issues that have been addressed, we map this research to the IAASB Framework for Audit Quality. We find that the majority of studies have concentrated on the processing stage of the Framework and at both the engagement and firm levels. Third, breaking our period of study into five five-year blocks, we observe a significant evolution in experimental research over the 25 years of our study, as evidenced by trends in the topics examined, types of participants used, and data collection approaches used.
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Chen, Jiannan, Ying Wang, Zhaohui Huang, Conghao Ruan, and Chunqiang Hu. "A Decentralized Public Auditing Scheme for Secure Cloud Storage Based on Blockchain." Wireless Communications and Mobile Computing 2022 (October 14, 2022): 1–12. http://dx.doi.org/10.1155/2022/3688164.
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The cloud storage service has brought great convenience to the customer, which can save massive storage and computation resources via outsourcing the data to cloud service provider (CSP). However, the security issues are the biggest challenge such as data integrity. The user can verify the integrity of outsourced data through a remote data auditing solution without retrieving original data from cloud, however, the auditing procedure has heavy computational overhead, which employs third party auditor (TPA) to conduct auditing task on behalf of users. In this paper, we propose a decentralized public auditing scheme for cloud storage based on blockchain, which removes TPA and increases the number of CSP, the auditing task was assigned to multiple CSPs, and the blockchain technology was used to record the audit process. Meanwhile, the structure of e-voting system is utilized to realize the audit result statistics of multiple CSPs via smart contract, which enhanced the credibility and stability of final auditing result. The theoretical analysis and experimental results demonstrate that proposed scheme is secure and efficient.
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Cristea, Lavinia Mihaela. "Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era." Pénzügyi Szemle = Public Finance Quarterly 66, Special edition 2021/1 (2021): 68–82. http://dx.doi.org/10.35551/pfq_2021_s_1_4.
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Like any business process, auditing is a process that can be perfected, technology complementing a set of advanced data processing skills and techniques. The objective of this paper is to research the way how Romanian auditors work and perceive the impact of IT on audit missions. The results of the conducted survey, based on 102 responses, highlight a series of working tools (Data Analytics, Microsoft Excel, Data Automation) which, through the analysis of the Big Data phenomenon, facilitate the audit process. Regarding the software category, Ciel Audit and Revision, Gaudit, CaseWare are among the most frequently used, auditors considering ready to work with emerging technologies. Continuous professional training is ensured by participation in professional training courses, along with severe documentation about new technologies. In Romania, the current level of performing audits based on new technologies is average, for the future a higher level and a higher forecasting and analysis capacity are expected. The auditing profession will be perfected more and more, the current tasks will be gradually replaced by the new technologies, auditors becoming more appreciated by the external environment. Professional skepticism remains the basic quality of the auditor, along with the understanding of the competitive environment. Uncertainty characterizes the amendment of the International Standards on Auditing (ISA). This paper contributes to the literature by bringing to the fore the current technological context for the audit profession, namely the impact perceived by auditors during the fourth industrial revolution.
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S, Uma, Mr Jayaprakash D, Dr Vasanthi R, and Mrs Subhashini S.M.C. "Data Integrity on the Cloud Computing using Algebraic Signature." International Journal for Research in Applied Science and Engineering Technology 10, no. 8 (August 31, 2022): 1818–22. http://dx.doi.org/10.22214/ijraset.2022.46518.
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Abstract: The Trends of Cloud Computing, the cloud security work must be important because the huge number of data with specialized connections to distribute data processing among the various servers. Client stores their data on cloud server to maintain their data privacy and data security. The popular data security method which is called cryptography taking more time and space to encrypt and decrypt for data auditing processes. The existing method is Provable Data Possession which is dynamically operates the data and gives the high computation space and time complexity. So to avoid that complexity the proposed method is called as Algebraic Signature to used low computation performance time and low data space for large data set. It is based on data integrity method for providing good data security on the cloud for large organization also. This proposed method is used the Third Party Auditing method which is to provide large data file security with the Hashing technique using Algebraic Signature method. The conclusion of this paper is providing the data integrity and time efficiency of the process using TPA method also provides the dynamic operation.
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Yu, Haiyang, Yongquan Cai, Fei Xue, Shanshan Kong, and Gulzar Rana Khurram. "Efficient public auditing for data migration across cloud systems." International Journal of Wireless and Mobile Computing 12, no. 1 (2017): 41. http://dx.doi.org/10.1504/ijwmc.2017.083049.
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Nursito, PeniWahyuni Indri Astuti, and Dewi Puspanintyas Faeni. "Effect of Fee Audit, Expertise, Knowledgeaccounting, Auditing and professional Skeptismauditors to the Provision of Audit Opinion by Public Accountings." Restaurant Business 118, no. 2 (February 26, 2019): 86–93. http://dx.doi.org/10.26643/rb.v118i2.7626.
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The purpose of this study is to examine the effect of audit fees, expertise, knowledge of accounting and auditing, professional skepticism of auditors and on the accuracy of giving an audit opinion. The research method used in this study is purposive sampling, while the method of data processing used by researchers is multiple regression analysis. Data collection techniques were conducted by distributing questionnaires.
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Olyukha, Vitalii, Vladimira Dobrovolska, Valentyna Chaikovska, Vadim Popeliuk, and Juliіa Dyshkantiuk. "Audit: Legal Aspects in a Pandemic." Ius Humani. Law Journal 9, no. 2 (December 10, 2020): 365–88. http://dx.doi.org/10.31207/ih.v9i2.260.
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This article is devoted to changes in the economic and legal conditions of audit activity in the context of a pandemic and its consequences. It will be useful both to top managers of companies and to audit companies and their specialists. The object of the research is public relations in the field of auditing. The interests of the three main parties are distinguished separately: states, business and auditing companies. The work has the following structure: world experience in auditing during a pandemic; national legal framework for auditing: problems and solutions; the current state of the audit services market: problems and solutions; recommendations to the participants of the audit market. The research methodology is based on general and special scientific methods, in particular: historical-legal, formal-legal, comparative analysis, and modeling. The study concludes that it is the audit system that still acts as a locomotive for the business environment, since an audit is at the forefront of the latest technological solutions (processing Big Data, leveling information asymmetry), is able to quickly work with financial and economic reporting data and propose appropriate measures. However, for this, the business should not be afraid to change in the wake of this new changing world, and audit companies should quickly adapt to new trends and needs.
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Al-Qudah, Hasan Salih Suliman. "Application Level of Internal Audit Systems applied at Government Hospitals in North of Jordan." International Journal of Business and Management 11, no. 12 (November 20, 2016): 187. http://dx.doi.org/10.5539/ijbm.v11n12p187.
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<span lang="EN-US">This research aims to find out “Application level of internal audit systems applied at private hospitals at north of Jordan”. The study population comprised of all employees who are working at government hospitals at North of Jordan. a questionnaire was distributed to (291) employees in Government hospitals as research sample, but excluded (10) questionnaires for non-suitability to statistical analysis, the analyze data using statistical system (SPSS), one and most prominent results of the study as indicated the importance of Proper auditing shall be made out to convince employees that performance set fair standards as they shall be conviction that Auditing is a tool to measure their progress while performing their duties and recommended The need for those hospitals to acquisition most advanced programs of information technologies system in order to improve auditing processing system effectively and efficiently.</span>
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Sharpless, Bethany R., Fernando del Rosario, Zarela Molle-Rios, and Elora Hilmas. "Use of Electronic Health Record Tools to Facilitate and Audit Infliximab Prescribing." Journal of Pediatric Pharmacology and Therapeutics 23, no. 1 (January 1, 2018): 18–25. http://dx.doi.org/10.5863/1551-6776-23.1.18.
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OBJECTIVES The objective of this project was to assess a pediatric institution's use of infliximab and develop and evaluate electronic health record tools to improve safety and efficiency of infliximab ordering through auditing and improved communication. METHODS Best use of infliximab was defined through a literature review, analysis of baseline use of infliximab at our institution, and distribution and analysis of a national survey. Auditing and order communication were optimized through implementation of mandatory indications in the infliximab orderable and creation of an interactive flowsheet that collects discrete and free-text data. The value of the implemented electronic health record tools was assessed at the conclusion of the project. RESULTS Baseline analysis determined that 93.8% of orders were dosed appropriately according to the findings of a literature review. After implementation of the flowsheet and indications, the time to perform an audit of use was reduced from 60 minutes to 5 minutes per month. Four months post implementation, data were entered by 60% of the pediatric gastroenterologists at our institution on 15.3% of all encounters for infliximab. Users were surveyed on the value of the tools, with 100% planning to continue using the workflow, and 82% stating the tools frequently improve the efficiency and safety of infliximab prescribing. CONCLUSIONS Creation of a standard workflow by using an interactive flowsheet has improved auditing ability and facilitated the communication of important order information surrounding infliximab. Providers and pharmacists feel these tools improve the safety and efficiency of infliximab ordering, and auditing data reveal that the tools are being used.
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Wang, Ke, Michael Zipperle, Marius Becherer, Florian Gottwalt, and Yu Zhang. "An AI-Based Automated Continuous Compliance Awareness Framework (CoCAF) for Procurement Auditing." Big Data and Cognitive Computing 4, no. 3 (September 3, 2020): 23. http://dx.doi.org/10.3390/bdcc4030023.
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Compliance management for procurement internal auditing has been a major challenge for public sectors due to its tedious period of manual audit history and large-scale paper-based repositories. Many practical issues and potential risks arise during the manual audit process, including a low level of efficiency, accuracy, accountability, high expense and its laborious and time consuming nature. To alleviate these problems, this paper proposes a continuous compliance awareness framework (CoCAF). It is defined as an AI-based automated approach to conduct procurement compliance auditing. CoCAF is used to automatically and timely audit an organisation’s purchases by intelligently understanding compliance policies and extracting the required information from purchasing evidence using text extraction technologies, automatic processing methods and a report rating system. Based on the auditing results, the CoCAF can provide a continuously updated report demonstrating the compliance level of the procurement with statistics and diagrams. The CoCAF is evaluated on a real-life procurement data set, and results show that it can process 500 purchasing pieces of evidence within five minutes and provide 95.6% auditing accuracy, demonstrating its high efficiency, quality and assurance level in procurement internal audit.
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Yang, Changsong, Bowen Song, Yong Ding, Jiangtao Ou, and Chengyuan Fan. "Efficient Data Integrity Auditing Supporting Provable Data Update for Secure Cloud Storage." Wireless Communications and Mobile Computing 2022 (March 26, 2022): 1–12. http://dx.doi.org/10.1155/2022/5721917.
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Cloud storage, an economically attractive service offered by cloud service providers (CSPs), has attracted a large number of tenants. However, because the ownership and management of outsourced data are separated, outsourced data faces a lot of security challenges, for instance, data security, data integrity, data update, and so on. In this article, we primarily investigate the problem of efficient data integrity auditing supporting provable data update in cloud computing environment. Subsequently, on the basis of the Merkel sum hash tree (MSHT), we introduce an efficient outsourced data integrity auditing scheme. Our designed scheme could synchronously meet the requirements of provable data update and data confidentiality without dependency on a third authority. At the same time, the numerical analysis shows that the computing complexity logarithmically grows with the number of outsourced subfiles. Finally, a prototype implementation is developed to simulate our designed scheme and measure its performance. The consequences of experiments present that compared with some previous solutions, our designed scheme has much more attractive practicality and higher efficiency in practical applications.
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Sookhak, Mehdi, F. Richard Yu, and Albert Y. Zomaya. "Auditing Big Data Storage in Cloud Computing Using Divide and Conquer Tables." IEEE Transactions on Parallel and Distributed Systems 29, no. 5 (May 1, 2018): 999–1012. http://dx.doi.org/10.1109/tpds.2017.2784423.
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Spalevic, Zaklina, Milos Ilic, and Dusan Jerotijevic. "Electronic monitoring devices and data processing." Ekonomika 62, no. 4 (2016): 155–66. http://dx.doi.org/10.5937/ekonomika1604155s.
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Jacobson, Robert V. "Electronic Data Processing Security—An Overview." International Journal of Network Management 6, no. 2 (March 1996): 77–93. http://dx.doi.org/10.1002/(sici)1099-1190(199603/04)6:2<77::aid-nem184>3.0.co;2-7.
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Yi, Zhengge, Lixian Wei, Haibin Yang, Xu An Wang, Wenyong Yuan, and Ruifeng Li. "An Improved Secure Public Cloud Auditing Scheme in Edge Computing." Security and Communication Networks 2022 (April 26, 2022): 1–9. http://dx.doi.org/10.1155/2022/1557233.
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Cloud storage plays an important role in the data processing of edge computing. It is very necessary to protect the integrity of these data and the privacy of users. Recently, a cloud auditing scheme which can be used to smart cities has been proposed, which is lightweight and privacy-preserving. Although this scheme has very good performance and is a very valuable work, we find that there is insecurity in it. By giving two kinds of attacks, we prove that a malicious cloud server provider (CSP) can forge auditing proof and can successfully pass the verification of the third-party auditor (TPA) even if the CSP deletes the user’s data. Then, based on this scheme, we propose an improved scheme, which can resist the forgery attack from malicious CSP. Through security analysis, our scheme improves the security compared to the original scheme without reducing the efficiency.
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Li, Yannan, Yong Yu, Geyong Min, Willy Susilo, Jianbing Ni, and Kim-Kwang Raymond Choo. "Fuzzy Identity-Based Data Integrity Auditing for Reliable Cloud Storage Systems." IEEE Transactions on Dependable and Secure Computing 16, no. 1 (January 1, 2019): 72–83. http://dx.doi.org/10.1109/tdsc.2017.2662216.
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Zhang, Yanxia. "Analysis of Financial Statement and Prewarning of Audit Risks Based on Artificial Neural Network." International Journal of Circuits, Systems and Signal Processing 15 (August 24, 2021): 1015–24. http://dx.doi.org/10.46300/9106.2021.15.109.
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The marketization of social capital has resulted in frequent audit failures, and financial statement frauds. One of the key steps of auditing is the identification of material misstatement risk of financial statement. However, there is no unified analysis framework or quantitative method for identifying this risk. Therefore, this paper aims to analyze financial statement and prewarn audit risks in an accurate manner. Firstly, the items of financial statement were analyzed in three aspects of the target enterprise: balance statement, income statement, and cash flow statement. Next, the authors probed deep into the core indices of the post audit risk verification and evaluation of the business process, constructed a scientific evaluation index system for audit risks of financial statement, and quantified the 89 tertiary indices, 21 secondary indices, and 3 primary indices. After that, an audit risk prediction model for financial statement was established based on neural network. Experimental results show the effectiveness of the proposed model for audit risk prewarning, and applicable to other tasks of financial auditing.
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Yang, Haibin, Zhengge Yi, Xu An Wang, Yunxuan Su, Zheng Tu, and Xiaoyuan Yang. "Improved Lightweight Cloud Storage Auditing Protocol for Shared Medical Data." Wireless Communications and Mobile Computing 2021 (January 8, 2021): 1–13. http://dx.doi.org/10.1155/2021/8886763.
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Now, it is common for patients and medical institutions to outsource their data to cloud storage. This can greatly reduce the burden of medical information management and storage and improve the efficiency of the entire medical industry. In some cases, the group-based cloud storage system is also very common to be used. For example, in an medical enterprise, the employees outsource the working documents to the cloud storage and share them to the colleagues. However, when the working documents are outsourced to the cloud servers, how to ensure their security is a challenge problem for they are not controlled physically by the data owners. In particular, the integrity of the outsourced data should be guaranteed. And the secure cloud auditing protocol is designed to solve this issue. Recently, a lightweight secure auditing scheme for shared data in cloud storage is proposed. Unfortunately, we find this proposal not secure in this paper. It’s easy for the cloud server to forge the authentication label, and thus they can delete all the outsourced data when the cloud server still provide a correct data possession proof, which invalidates the security of the cloud audit protocol. On the basis of the original security auditing protocol, we provide an improved one for the shared data, roughly analysis its security, and the results show our new protocol is secure.