On cloud servers the data are hosted by the data owners and the data are accessed by the users from the cloud servers in cloud computing. As the data are outsourced, there are new security challenges been introduced by the new data hosting service that requires an independent auditing service in cloud to check the data integrity. There exist few remote integrity methods used for checking which ...

Reliable and well-audited financial statements attract the capital that finances business. Analytical auditing plays an important role in assisting the auditor in determining the nature, timing and extent of his or her substantive testing and in forming an overall opinion as to the reasonableness of recorded account values. It is used to improve the efficiency of auditing. Basically, in an anal...

Ce document est publié dans l'intention de rendre accessibles les résultats préliminaires de la recherche effectuée au CIRANO, afin de susciter des échanges et des suggestions. Les idées et les opinions émises sont sous l'unique responsabilité des auteurs, et ne représentent pas nécessairement les positions du CIRANO ou de ses partenaires. This paper presents preliminary research carried out at...

In this paper we consider a regulated monopoly that can pad its costs to increase its cost reimbursement. Even while padding is inefficient the optimal incentive scheme tolerates some padding of costs to reduce the information rents paid to low cost types. It is shown that high cost firms pad costs more than low cost firms. We also show that cost padding moves pricing away from Ramsay optimal p...

The article substantiates the conceptual apparatus "financial result" from standpoint of forming main theoretical and methodological approaches to determining financial results enterprise in accounting auditing, which is important addressing formation results, inherent auditing analytical support, consists operational control costs revenues for a certain period. research scientific essence have...

Many auditing professionals would contend that continuous monitoring is a function of management and not internal audit. However, effective highly dependent upon strong system. Further, by integrating technology these two systems, assurance can be achieved, audit efficiency effectiveness improved through the reduction costs effort. This paper discusses how collaborate with business operation to...

Web and Grid Services are quickly maturing as a technology that allows for the integration of applications belonging to different administrative domains, enabling much faster and efficient business-to-business arrangements. For such an integration to be effective, the Provider and the consumer of a service must negotiate a Service Level Agreement (SLA), i.e. a contract that specifies what one p...

most common concerns for users in cloud storage are data integrity, confidentiality and availability, so various data integrity auditing schemes for cloud storage have been proposed in the past few years, some of which achieve privacy-preserving public auditing, data sharing and group dynamic, or support data dynamic. However, as far as we know, until now yet there doesn't exist a practical aud...