Journal articles: 'Public auditing'

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Ying Miao, Ying Miao, Qiong Huang Ying Miao, Meiyan Xiao Qiong Huang, and Willy Susilo Meiyan Xiao. "IPAPA: Incentive Public Auditing Scheme against Procrastinating Auditor." 網際網路技術學刊 23, no. 7 (December 2022): 1505–17. http://dx.doi.org/10.53106/160792642022122307006.

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Cloud storage provides convenience in managing data for users. Data integrity becomes important because data owner (DO) loses control of their data once it is uploaded to the cloud server (CS). Public auditing is used to check data integrity in cloud storage. Traditional public auditing schemes introduce a third-party auditor (TPA) to help users check their data. However, TPA is assumed to be trusted in these schemes, which may not be practical. A dishonest TPA may provide a good report to DO without executing the auditing task timely. If the data loss could not be detected timely, it may cause a great loss to DO. In this paper we aim to solve these problems using blockchain technique. In our scheme DO, TPA and CS interact with blockchain via smart contracts. We utilize a time-locked deposit smart contract to incentive TPA and CS for their fulfillment in the auditing task honestly. Otherwise, they would be amerced. We use storage smart contracts to ensure the auditing process transparency, and utilize zero-knowledge proof to protect DO’s privacy. The scheme is extended to support batch auditing to reduce the user’s cost. Experimental results show that our scheme is efficient and practical.

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Kim, Dongmin, and Ik Rae Jeong. "Certificateless Public Auditing Protocol withConstantVerification Time." Security and Communication Networks 2017 (2017): 1–14. http://dx.doi.org/10.1155/2017/6758618.

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To provide the integrity of outsourced data in the cloud storage services, many public auditing schemes which allow a user to check the integrity of the outsourced data have been proposed. Since most of the schemes are constructed on Public Key Infrastructure (PKI), they suffer from several concerns like management of certificates. To resolve the problems,certificatelesspublic auditing schemes also have been studied in recent years. In this paper, we propose a certificateless public auditing scheme which has theconstant-time verification algorithm. Therefore, our scheme is more efficient than previous certificateless public auditing schemes. To prove the security of our certificateless public auditing scheme, we first define three formal security models and prove the security of our scheme under the three security models.

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Slobodianyk, Yuliia, Svitlana Shymon, and Volodymyr Adam. "COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 320. http://dx.doi.org/10.30525/2256-0742/2018-4-5-320-331.

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Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing. The use of ISSAIs is aimed at maintaining high-quality control measures to ensure the public administration system accountability and transparency. The aim of the research is to consider the current state and prospects of introducing the public compliance auditing into the practice of the Supreme Audit Institution in Ukraine. Design/ methodology/approach. The methodological basis of the study was to conduct the best practices comparative analysis in public auditing and to implement the desktop study of theoretical scientific researches, open analytical data produced by governmental and non-governmental bodies. Findings. The analysis of the Accounting Chamber of Ukraine’s reports proved that the control activities contained the compliance auditing elements. In this context, a proper legal framework for carrying out compliance auditing is not yet established and the appropriate methodological developments are not available. The author believes that implementing the ISSAI standards for the public compliance auditing may be accelerated due to the step-by-step implementation of the activities proposed. Practical implications. The specific recommendations on implementing the compliance auditing in accordance with the ISSAI standards requirements are important to regulators. Originality/value. The study can be the basis for further research in the field of the public compliance auditing theory and methodology, and the results may be useful for practitioners.

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V.Sajeev, V. Sajeev, and R. Gowthamani R.Gowthamani. "Privacy Preserving Public Auditing in Secured Cloud Storage." International Journal of Scientific Research 3, no. 3 (June 1, 2012): 60–61. http://dx.doi.org/10.15373/22778179/march2014/18.

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Yang, Guangyang, Hui Xia, Wenting Shen, Xiuxiu Jiang, and Jia Yu. "Public Data Auditing with Constrained Auditing Number for Cloud Storage." International Journal of Security and Its Applications 9, no. 9 (September 30, 2015): 21–32. http://dx.doi.org/10.14257/ijsia.2015.9.9.03.

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Stewart, Jim. "Auditing as a Public Good and the Regulation of Auditing." Journal of Corporate Law Studies 6, no. 2 (October 2006): 329–59. http://dx.doi.org/10.1080/14735970.2006.11419955.

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Craswell, Allen. "Competition in Public-Sector Auditing." Australian Accounting Review 7, no. 13 (May 1997): 16–21. http://dx.doi.org/10.1111/j.1835-2561.1997.tb00023.x.

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BARTEL, Rainer, and Kees RIETSCHOTEN. "SUGGESTIONS FOR EFFECTIVE PUBLIC AUDITING." Annals of Public and Cooperative Economics 65, no. 2 (April 1994): 227–46. http://dx.doi.org/10.1111/j.1467-8292.1994.tb01513.x.

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Li, Hongtao, Feng Guo, Lili Wang, Jie Wang, Bo Wang, and Chuankun Wu. "A Blockchain-Based Public Auditing Protocol with Self-Certified Public Keys for Cloud Data." Security and Communication Networks 2021 (February 22, 2021): 1–10. http://dx.doi.org/10.1155/2021/6623639.

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Cloud storage can provide a way to effectively store and manage big data. However, due to the separation of data ownership and management, it is difficult for users to check the integrity of data in a traditional way, which leads to the introduction of the auditing techniques. This paper proposes a public auditing protocol with a self-certified public key system using blockchain technology. The user's operational information and metadata information of the file are formed to a block after verified by the checked nodes and then to be put into the blockchain. The chain structure of the block ensures the security of auditing data source. The security analysis shows that attackers can neither derive user’s secret key nor derive users’ data from the collected auditing information in the presented scheme. Furthermore, it can effectively resist against not only the signature forging attacks but also the proof forging attacks. Compared with other public auditing schemes, our scheme based on the self-certified public key system has been improved in storage overhead, communication bandwidth, and verification efficiency.

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Assakaf, Ebrahim Ahmed, Rose Shamsiah Samsudin, and Zaleha Othman. "Public Sector Auditing and Corruption: A Literature Review." Asian Journal of Finance & Accounting 10, no. 1 (May 5, 2018): 227. http://dx.doi.org/10.5296/ajfa.v10i1.13029.

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The notion that auditing could reduce corruption has received considerable attention in both business and academia. The purpose of the current study is to explore the latest trends and gaps in the literature that investigate the link between corruption and public sector auditing. It is based on reviews of the academic literature and draws general conclusions on the status of the latest findings. The previous literature on corruption focused on economic and political perspectives. Although evidence suggests that public sector auditing helps to combat corruption, there is still a huge gap in the knowledge of this area, especially concerning the functional role of public sector auditing in corruption detection and deterrence in developing countries. Moreover, there is a scarcity of literature that explains in depth how audit types conducted by the Supreme Audit Institution (SAI) may contribute to a reduction in corruption, and which types of audit are more effective. There is also minimal in-depth sharing on the challenges that public sector auditing faces in detecting and preventing corruption.

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Sucharita, V. "Public Auditing For Regenerating- Cloud Storage." International Journal of Communication Technology for Social Networking Services 5, no. 1 (March 30, 2017): 15–20. http://dx.doi.org/10.21742/ijctsns.2017.5.1.03.

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Yáñez, Marcelo. "School of Public Accounting and Auditing." Oikos 20, no. 41 (July 27, 2016): 13. http://dx.doi.org/10.29344/07184670.41.942.

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Clark, Steven A. "Performance Auditing: A Public-Private Partnership." Public Productivity & Management Review 16, no. 4 (1993): 431. http://dx.doi.org/10.2307/3381022.

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Radcliffe, Vaughan S. "Public secrecy in government auditing revisited." Critical Perspectives on Accounting 22, no. 7 (October 2011): 722–32. http://dx.doi.org/10.1016/j.cpa.2011.01.014.

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Rouse, Robert W. "Public Company Auditing: What Has Happened?" Journal of Corporate Accounting & Finance 24, no. 4 (April 17, 2013): 3–4. http://dx.doi.org/10.1002/jcaf.21853.

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Nithya, S. Mary Virgil, and V. Rhymend Uthariaraj. "Identity-Based Public Auditing Scheme for Cloud Storage with Strong Key-Exposure Resilience." Security and Communication Networks 2020 (January 27, 2020): 1–13. http://dx.doi.org/10.1155/2020/4838497.

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Secured storage system is a critical component in cloud computing. Cloud clients use cloud auditing schemes to verify the integrity of data stored in the cloud. But with the exposure of the auditing secret key to the Cloud Service Provider, cloud auditing becomes unsuccessful, however strong the auditing schemes may be. Therefore, it is essential to prevent the exposure of auditing secret keys, and even if it happens, it is necessary to minimize the damage caused. The existing cloud auditing schemes that are strongly resilient to key exposure are based on Public Key Infrastructure and so have challenges of certificate management/verification. These schemes also incur high computation time during integrity verification of the data blocks. The Identity-based schemes eliminate the usage of certificates but limit the damage due to key exposure, only in time periods earlier to the time period of the exposed key. Some of the key exposure resilient schemes do not provide support for batch auditing. In this paper, an Identity-based Provable Data Possession scheme is proposed. It protects the security of Identity-based cloud storage auditing in time periods both earlier and later to the time period of the exposed key. It also provides support for batch auditing. Analysis shows that the proposed scheme is resistant to the replace attack of the Cloud Service Provider, preserves the data privacy against the Third Party Auditor, and can efficiently verify the correctness of data.

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Carcello, Joseph V., Dana R. Hermanson, and K. Raghunandan. "Factors Associated with U.S. Public Companies' Investment in Internal Auditing." Accounting Horizons 19, no. 2 (June 1, 2005): 69–84. http://dx.doi.org/10.2308/acch.2005.19.2.69.

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Internal auditing has been the focus of much attention in recent years. This study examines factors associated with U.S. public companies' investment in internal auditing. Data from a survey administered to Chief Audit Executives of midsized U.S. public companies were supplemented with publicly available data. Based on data from 217 companies, the results indicate that total internal audit budgets (inhouse plus outsourced portions) are related to several factors associated with company risk, ability to pay for monitoring, and auditing characteristics. Specifically, we find evidence that internal audit budgets are positively related to company size, leverage, financial, service, and utility industries, relative amount of inventory, operating cash flows, and audit committee review of the internal audit budget. Total internal audit budgets are negatively related to the percentage of internal auditing that is outsourced. This study contributes to our understanding of internal audit services, and it allows companies to benchmark their investment in internal auditing.

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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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Shah, Heeth, Jill Shah, and Ushma Desai. "Third Party Public Auditing Scheme for Security in Cloud Storage." International Journal of Trend in Scientific Research and Development Volume-3, Issue-3 (April 30, 2019): 179–84. http://dx.doi.org/10.31142/ijtsrd21687.

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Harahap, Devianti, NR Handiani Suciati, Evita Puspitasari, and Sakina Rachmianty. "PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT." Jurnal ASET (Akuntansi Riset) 9, no. 1 (November 13, 2017): 55. http://dx.doi.org/10.17509/jaset.v9i1.5444.

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Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa); audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas audit

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Gustavson, Maria, and Aksel Sundström. "Organizing the Audit Society: Does Good Auditing Generate Less Public Sector Corruption?" Administration & Society 50, no. 10 (October 16, 2016): 1508–32. http://dx.doi.org/10.1177/0095399716674306.

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Few cross-country studies examine the effects of auditing quality on public sector corruption. We present a definition of good auditing consisting of three principles: independence, professionalism, and recognizing the people as the principal. Using novel data from an original expert survey covering more than 100 countries, the concept is then operationalized and tested empirically. The results demonstrate that good auditing has a positive effect on national levels of public sector corruption. This lends reason to believe that auditing which is organized according to certain principles has potential to contribute to well-functioning public administrations with a low degree of corruption.

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Gunawan, Vania Pradipta, and Retno Yuliati. "APLIKASI MODEL SOCIAL COGNITIVE CAREER THEORY UNTUK MEMPREDIKSI NIAT MAHASISWA BEKERJA SEBAGAI AKUNTAN PUBLIK." Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi 11, no. 1 (May 31, 2019): 35. http://dx.doi.org/10.35313/ekspansi.v11i1.1203.

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Abstract: The purpose of this research is to examine thesocial cognitive career theory (SCCT) model (Lent, Brown, & Hackett, 1994) which is composed of self efficacy and outcome expectation to predict university students’ intention to work as public accountant. To our best knowledge, this is the first research to examine SCCT model in accounting field; which is done prior and after the respondents take auditing course in university. Data from 234 respondents prior to taking auditing course and 215 respondents after taking auditing course from three universities in Jabodetabek area were taken and analysed using Structural Equation Modeling (SEM). It can be inferred that: (a) the correlation between self-efficacy and university students’ intention to be public accountant is stronger after taking auditing course; (b) the correlation outcome expectation and intention to work as public accountant is not significant both prior to and after taking auditing course;(c) the correlation between self-efficacy and outcome expectation is significant only on respondents after taking auditing course. The limitations in this research are the data was taken prior to and after taking Auditing 1 course (prior to taking Auditing 2) and all respondents are from renowned university in major cities. The result of this research is expected to increase the effectiveness of auditing courses to develop university students’ competence and confidence to achieve their career as public accountant.Keywords:social cognitive career theory, self-efficacy, outcome expectation, public accountant career

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Carcello, Joseph V. "Human Capital Challenges Facing the Public Company Auditing Profession." Current Issues in Auditing 2, no. 1 (January 1, 2008): C1—C12. http://dx.doi.org/10.2308/ciia.2008.2.1.c1.

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SYNOPSIS: This paper addresses human capital (HC) challenges facing the public company auditing profession. In my opinion, the HC challenges facing the profession make it less likely that the profession can effectively serve the interests of the investing public in the future, and I believe that we must consider fundamental changes to our educational model if these challenges are to be adequately addressed. In the sections below, I consider the quantity and quality of accounting graduates, the quantity and quality of new accounting and auditing faculty, and a potential educational solution to the HC challenges facing the profession. To the extent possible, I cross-reference my identification of HC challenges to the Advisory Committee on the Auditing Profession’s discussion outline (see http://www.treas.gov/offices/domestic-finance/acap/agendas/outline-10-15-07.pdf). I hope that these comments will provide useful input to the Advisory Committee’s deliberations and will promote additional analysis and debate regarding the future of the auditing profession.

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Floştoiu, Sebastian, and Marius Milandru. "Conceptual Specifications Regarding the Primacy of System Auditing Over Other Types of Auditing within the Ministry of Defense." Land Forces Academy Review 22, no. 1 (March 1, 2017): 58–64. http://dx.doi.org/10.1515/raft-2017-0009.

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Abstract At present, continuous effort is being made, in the field of internal public auditing, at the level of the Internal Auditing Board, to shift from compliance auditing, that verifies the accordance of the performed activities to the law, to system auditing which aims to monitor both the aspect of compliance and that of assessing the achievement of objectives within the frame of economy, efficiency and effectiveness. Consequently, we can state that system auditing is a result of the two types of auditing (compliance and operational) and that its promotion is of utmost necessity, due its superior quality. Within this general context, this study approaches system auditing in a logical manner, presenting a positive attitude and vision by setting forth opinions regarding the role of system auditing within missions of protection. Our purpose is to identify ways and solutions towards improving internal public system auditing within the MoD.

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Wall, L. T. "Auditing stress." Occupational Medicine 49, no. 5 (1999): 343–44. http://dx.doi.org/10.1093/occmed/49.5.343.

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Edegbeme-Beláz, Annamária, and András Kerti. "A New Approach to Information Security Auditing in Public Administration." Hadmérnök 17, no. 3 (November 30, 2022): 109–31. http://dx.doi.org/10.32567/hm.2022.3.8.

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Due to the rapid pace of globalisation and digitalisation and the better usage of ICT technology, cybercrime is also rising. Hence, the secure operation of controlling and auditing information systems is fundamental in both the private and public sectors. It is generally accepted in the private sector that companies seek an independent third-party’s assistance to carry out information security audits. However, how do information security audits work in public administration? The article aims to characterise and assess information security auditing in public administration and define a new solution for conducting such audits. The article is considered a theoretical research paper. Theoretical research explains the basic terms related to auditing and defines conditions for efficient and effective information security auditing. Additionally, the research aims to answer whether the internal (bureaucratic, within the public administration organisational system) or external (third-party) audits prove more effective.

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Sari, Caecilia Mesian Anggit, and Rustiana Rustiana. "Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta." MODUS 28, no. 1 (March 26, 2016): 23. http://dx.doi.org/10.24002/modus.v28i1.663.

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Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor

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Ng, Andy Y. "Public Accountability and Performance Auditing in Government." International Journal of Auditing 6, no. 2 (July 2002): 109–18. http://dx.doi.org/10.1111/j.1099-1123.2002.tb00008.x.

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Kuhn, Michael, and Luigi Siciliani. "Manipulation and auditing of public sector contracts." European Journal of Political Economy 32 (December 2013): 251–67. http://dx.doi.org/10.1016/j.ejpoleco.2013.08.002.

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Shaikh, Sarah, and Deepali Vora. "Review of Privacy Preserving Public Auditing Techniques." International Journal of Computer Applications 145, no. 13 (July 15, 2016): 6–8. http://dx.doi.org/10.5120/ijca2016910836.

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Tian, Hui, Yuxiang Chen, Hong Jiang, Yongfeng Huang, Fulin Nan, and Yonghong Chen. "Public Auditing for Trusted Cloud Storage Services." IEEE Security & Privacy 17, no. 1 (January 2019): 10–22. http://dx.doi.org/10.1109/msec.2018.2875880.

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Rune Berggren, G. "Developed Auditing in a Developing Public Sector." Managerial Auditing Journal 2, no. 1 (January 1987): 3–5. http://dx.doi.org/10.1108/eb017581.

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Gichuki, Hannah Wangui, and Dr Samson Nyang’au Paul. "Effect of Public Procurement Audit on Performance of State Corporations in Kenya." International Journal of Supply Chain and Logistics 4, no. 2 (October 24, 2020): 104. http://dx.doi.org/10.47941/ijscl.468.

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Purpose: The purpose of the study was to assess the effect of public procurement audit on performance of state corporations in Kenya.Methodology: The study employed a descriptive research design, targeting heads of procurement in state corporations. As a rule of thumb when the population is below 200, a study does a census. The researcher preferred this method because it allowed an in-depth study of the subject. Data was collected using self-administered questionnaires. Pilot study was carried out to establish the validity and reliability of the research instruments. The instruments were designed appropriately according to the study objectives. The data collected was analyzed by use of descriptive and inferential statistics. The study used multiple regression and correlation analysis to show the relationship between the dependent variable and the independent variables. The data generated was keyed in and analyzed by use of Statistical Package of Social Sciences (SPSS) version 24 to generate information which was presented using charts, frequencies and percentages.Results and conclusion: The findings of the study concluded that preparation and planning auditing, information and publicity auditing, evaluation of received tenders auditing, award and execution of contract auditing have a positive relationship with performance of state corporations in Kenya. The independent variables reported R value of 0.876 indicating that there is perfect relationship between dependent variable and independent variables’ square value of 0.768 means that 76.8% of the corresponding variation in performance of state corporations in Kenya can be explained or predicted by (preparation and planning auditing, information and publicity auditing, evaluation of tenders auditing and award and execution of contract auditing) which indicated that the model fitted the study data. The results of regression analysis revealed that there was a significant positive relationship between dependent variable and independent variable at (β = 0.761), p=0.000 <0.05).Unique contribution to theory, policy and practice: The study recommended that public institutions should embrace public procurement audit so as to improve performance and further researches should to be carried out in other public institutions to find out if the same results can be obtained.

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Hwang, Min-Shiang, Tsuei-Hung Sun, and Cheng-Chi Lee. "Achieving Dynamic Data Guarantee and Data Confidentiality of Public Auditing in Cloud Storage Service." Journal of Circuits, Systems and Computers 26, no. 05 (February 8, 2017): 1750072. http://dx.doi.org/10.1142/s0218126617500724.

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Recently, storage as a service of cloud computing becomes a new trend to access or share files. Once files are stored in cloud, owner can access files seamlessly by personal computer or mobile device. However, owner may worry about confidentiality and integrity of owner's files stored in cloud because cloud service providers are not always trustworthy. Therefore, there are many kinds of data correctness verification methods proposed to prevent cloud service providers from cheating data owners. Among these models for auditing, bilinear pairing can achieve the most efficient way to verify data correctness and batch auditing. Although auditing methods can ensure whether data is stored properly, it is not considered that the data may be a secret data or a data owner does not want to be known by both auditors and cloud service providers. Another important issue is providing dynamic data of auditing in cloud. Wang et al.13 proposed a scheme that can provide public auditing and dynamic data, but it still cannot guarantee whether cloud has updated data honestly. For this reason, we propose a dynamic data guarantee and data confidentiality scheme for public auditing in cloud storage service.

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Xu, Xiulin, Huan Liu, and Lihong Yang. "Research on the efficiency of public investment from the perspective of performance audit." Financial Forum 10, no. 2 (August 29, 2021): 22. http://dx.doi.org/10.18282/ff.v10i2.1837.

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Public investment is an important means of promoting stable economic development, quelling economic fluctuations, and the government’s macro-control. However, in the process of my country’s continuous deepening of reforms, public investment has exposed problems such as waste of resources, corruption, and policy incoherence. The performance level of public investment is relatively low. Based on the perspective of performance auditing, this article discusses the key points of public investment performance auditing, the institutional issues of public investment and the path of influence on public investment. Finally, this article puts forward policy opinions on improving public investment performance through public investment performance auditing.

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Rani, R. Santha Maria, and Dr Lata Ragha. "Dynamic Public Data Auditing Schemes on Cloud: A Survey." International Journal of Advanced Research in Computer Science and Software Engineering 8, no. 1 (January 30, 2018): 76. http://dx.doi.org/10.23956/ijarcsse.v8i1.518.

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Cloud computing provides elastic computing and storage resource to users. Because of the characteristic the data is not under user’s control, data security in cloud computing is becoming one of the most concerns in using cloud computing resources. To improve data reliability and availability, Public data auditing schemes is used to verify the outsourced data storage without retrieving the whole data. However, users may not fully trust the cloud service providers (CSPs) because sometimes they might be dishonest. Therefore, to maintain the integrity of cloud data, many auditing schemes have been proposed. In this paper, analysis of various existing auditing schemes with their consequences is discussed. Keywords: — Third Party Auditor (TPA), Cloud Service Provider (CSP), Merkle-Hash Tree (MHT), Provable data Possession (PDP), Dynamic Hash Table (DHT).

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Mattei, Giorgia, Giuseppe Grossi, and James Guthrie A.M. "Exploring past, present and future trends in public sector auditing research: a literature review." Meditari Accountancy Research 29, no. 7 (November 4, 2021): 94–134. http://dx.doi.org/10.1108/medar-09-2020-1008.

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Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance. Originality value This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

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Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior." Revista de Administração Pública 54, no. 2 (April 2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267.

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Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

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Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "The role of internal auditing in promoting accountability in Higher Education Institutions." Revista de Administração Pública 54, no. 2 (April 2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267x.

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Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

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Mohammed Mahdi, Dr Thamir. "Factors Affecting the Quality of the Auditing Work in Public Sector." Indian Journal of Applied Research 3, no. 6 (October 1, 2011): 1–6. http://dx.doi.org/10.15373/2249555x/june2013/1.

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Yan, Hao, Yanan Liu, Zheng Zhang, and Qian Wang. "Efficient Privacy-Preserving Certificateless Public Auditing of Data in Cloud Storage." Security and Communication Networks 2021 (May 27, 2021): 1–11. http://dx.doi.org/10.1155/2021/6639634.

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Cloud computing is a fast-growing technology which supplies scalable, innovative, and efficient business models. However, cloud computing is not fully trusted, and the security of the data outsourced in cloud storage needs to be guaranteed. One of the hottest issues is how to ensure the integrity of the data in cloud storage. Until now, many researchers have proposed lots of provable data possession (PDP) schemes to deal with the problem of data integrity audition. Nevertheless, very little effort has been devoted to preserve the data uploader’s privacy while auditing the integrity of data shared in a group. To overcome the shortcoming, we propose a novel certificateless PDP protocol to efficiently audit the integrity of data shared in a workgroup with user privacy preserving. Due to the inherent structural advantage of the certificateless crypto mechanism, our PDP scheme eliminates the key escrow problem and the certificate management problem simultaneously. Moreover, the audition process in our scheme does not need any user’s identity which helps to keep the anonymity of data uploader. We give for our scheme a detailed security proof and efficiency analysis. Experiment results of performance evaluation demonstrate that our new scheme is very efficient and feasible.

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Perera, Pethigamage. "A Smart City- Tensions Between Space of Flows and Space of Places." International Journal of Research and Innovation in Social Science 06, no. 10 (2022): 79–86. http://dx.doi.org/10.47772/ijriss.2022.61006.

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The main objective of this paper is to zexplore the impact of public sector auditing in fighting corruption and promoting the development agenda in Zimbabwe. The paper explores the extent to which public sector auditing may be used to fight the corruption surge in the public sector. The existing literature on corruption focused more on economic and political perspectives. There is limited literature that explains in depth how elements of the public sector auditing may contribute to a reduction in corruption. The study was based on the positivism research philosophy and explanatory research design. Probability sampling technique was used to develop the sample of the study. A total of 500 respondents were used in the study. The findings of the study indicated that the four elements of public sector auditing process are indeed necessary to fight corruption in the public sector. The study noted that to reduce corruption in the public sector, it was important to ensure and develop auditors integrity, develop and put up strong and effective control systems, promote auditor’s independence and ensure the development of relevant auditors competency. This shows that paper has provided another accounting perspective to the fight against corruption. In view of these findings, the study recommended that Government invest more resources in the development of auditors for the public sector in all the Ministries. There is need for targeted human capital development in the area of public sector auditing which must incorporate auditors integrity, auditing competences, control systems and enhancement of auditors independence in the public sector. This study recommends that future studies may need to examine the value of each of the four elements in the process of fighting corruption.

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Funkhouser, Mark, and Joan Yanjun Pu. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review." Chinese Public Administration Review 10, no. 2 (December 2019): 65–78. http://dx.doi.org/10.22140/cpar.v2i3.4.47.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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Funkhouser, Mark, and Joan Yanjun Pu. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review." Chinese Public Administration Review 10, no. 2 (December 20, 2019): 65. http://dx.doi.org/10.22140/cpar.v10i2.210.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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Mark, Funkhouser, and Joan Yanjun. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review." Chinese Public Administration Review 2, no. 3/4 (November 4, 2016): 18. http://dx.doi.org/10.22140/cpar.v2i3/4.47.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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Bedard, Jean C., Karla M. Johnstone, and Edward F. Smith. "Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice." Current Issues in Auditing 4, no. 1 (January 1, 2010): C12—C19. http://dx.doi.org/10.2308/ciia.2010.4.1.c12.

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SUMMARY: This paper addresses the current status of the recommendation by the Advisory Committee on the Auditing Profession (ACAP) that auditing firms provide periodic reporting on audit quality indicators. We first consider several reasons why public reporting of audit quality indicators in the U.S. is highly controversial. We then report some information on how global network auditing firms are internally measuring audit quality in the post-Sarbanes-Oxley environment.

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Kňažková, Veronika, and Lucia Ondrušová. "Public interest entities in the context of accounting and auditing legislation in the wake of the globalization process." SHS Web of Conferences 74 (2020): 01013. http://dx.doi.org/10.1051/shsconf/20207401013.

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Public interest entities are understood to be accounting units that are governed by the accounting legislation as well as auditing legislation. Both regulations, however, define differently the public interest entities. Part of the public interest entities are treated equally in both legislations and are considered to be public interest entities and some of them do not. this is different depending on the specific legal regulation. While accounting and auditing are separate areas of research, there is a link between them and auditing is significantly dependent on accounting because its role is to examine and analyze the accounting of a particular entity. Due to their interconnection as well as to the area of investigation itself, it would be appropriate for both legislation to treat the same group of entities as public interest entities as the individual regulations have specific requirements for this group of entities, which are public interest entities. Our aim is to clarify and present the issues in question in terms of accounting and auditing with emphasis to express its own conclusions. In order to fulfill our stated goal, we apply a method of comparison, analysis, deduction, through which we present the definitions of public interest entities in terms of accounting and auditing legislation, compare and analyze them. Finally, we formulate our own view of which entities should be considered public interest entities.

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Limajatini, Limajatini, Etty Murwaningsari, and Khomsiyah Khomsiyah. "Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control." eCo-Fin 1, no. 1 (February 21, 2019): 12–21. http://dx.doi.org/10.32877/ef.v1i1.53.

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The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and auditors with moderation of locus of control. Our study results showed that, firstly, power distance between the auditors and accountants will affect their ethical behavior in the work. Secondly, the avoidance of uncertainty among the auditors will affect their ethical behavior toward accountants. Thirdly, the attitude of individualism among the auditors and accountants also will affect their ethical behavior in auditing tasks. The attitude of masculinity also impacted on their ethical behavior to fulfill the auditing tasks. Time orientation has more significant result which impacting their ethical behavior. Finally, Locus of control can strengthening the power distance and ethical conduct among accountants and auditors. This study contributed to expand the auditing knowledge and the factors that impact on their ethical behavior in auditing tasks.

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Surwase, Mr Vaishnav P. "Third Party Public Auditing Scheme for Cloud Storage." International Journal for Research in Applied Science and Engineering Technology 9, no. 11 (November 30, 2021): 1087–93. http://dx.doi.org/10.22214/ijraset.2021.38834.

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Abstract: Thus the new auditing scheme has been developed by considering all these requirements. It consist of three entities: data owner, TPA and cloud server. The data owner performs various operations such as splitting the file to blocks, encrypting them, generating a hash value for each, concatenating it and generating a signature on it. The TPA performs the main role of data integrity check. It performs activities like generating hash value for encrypted blocks received from cloud server, concatenating them and generates signature on it. It later compares both the signatures to verify whether the data stored on cloud is tampered or not. It verifies the integrity of data on demand of the users. The cloud server is used only to save the encrypted blocks of data. This proposed auditing scheme make use of AES algorithm for encryption, SHA-2 for integrity check and RSA signature for digital signature calculation. In this philosophy, users of cloud storage services no longer physically maintain direct control over their data, which makes data security one of the major concerns of using cloud. Existing research work already allows data integrity to be verified without possession of the actual data file. When the verification is done by a trusted third party, this verification process is also called data auditing, and this third party is called an auditor. As a result, every small update will cause re-computation and updating of the authenticator for an entire file block, which in turn causes higher storage and communication overheads. In this paper, we provide a formal analysis for possible types of fine-grained data updates and propose a scheme that can fully support authorized auditing and fine-grained update requests. Basedon our scheme, we also propose an enhancement that can dramatically reduce communication overheads for verifying small updates Keywords: Cloud computing, big data, data security, authorized auditing, fine-grained dynamic data update

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Li, Song, Jian Liu, Guannan Yang, and Jinguang Han. "A Blockchain-Based Public Auditing Scheme for Cloud Storage Environment without Trusted Auditors." Wireless Communications and Mobile Computing 2020 (October 2, 2020): 1–13. http://dx.doi.org/10.1155/2020/8841711.

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In the cloud storage applications, the cloud service provider (CSP) may delete or damage the user’s data. In order to avoid the responsibility, CSP will not actively inform the users after the data damage, which brings the loss to the user. Therefore, increasing research focuses on the public auditing technology recently. However, most of the current auditing schemes rely on the trusted third public auditor (TPA). Although the TPA brings the advantages of fairness and efficiency, it cannot get rid of the possibility of malicious auditors, because there is no fully trusted third party in the real world. As an emerging technology, blockchain technology can effectively solve the trust problem among multiple individuals, which is suitable to solve the security bottleneck in the TPA-based public auditing scheme. This paper proposed a public auditing scheme with the blockchain technology to resist the malicious auditors. In addition, through the experimental analysis, we demonstrate that our scheme is feasible and efficient.

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Journal articles on the topic 'Public auditing'

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