نتایج جستجو برای: auditing costs

تعداد نتایج: 181378  

آزاده رستمیان رضا جامعی,

یکی از نقش‌های مهَم اطلاعات حسابداری مالی کمک به استفاده‌کنندگان صورت‌های مالی در قالب پیش‌بینی‌های سود آتی شرکت است. از طرفی برای افزایش کیفیت گزارشگری مالی بهبود نظام راهبری شرکتی موضوعی انکارناپذیر است. یکی از ارکان اصلی راهبری شرکتی کمیته حسابرسی است. درک و دانش اعضای با تجربه کمیته حسابرسی، ارزش گزارشگری مالی و حسابرسی شرکت را افزایش می‌دهند. پژوهش حاضر ارتباط تخصص مالی اعضای کمیته حسابرسی ...

2008
Shubha U. Nabar Krishnaram Kenthapadi Nina Mishra Rajeev Motwani

17.1 Introduction This chapter is a survey of query auditing techniques for detecting and preventing disclosures in a database containing private data. Informally, auditing is the process of examining past actions to check whether they were in conformance with official policies. In the context of database systems with specific data disclosure policies, auditing is the process of examining queri...

Journal: :IACR Cryptology ePrint Archive 2017
Reyhaneh Rabaninejad Maryam Rajabzadeh Asaar Mahmoud Ahmadian-Attari Mohammad Reza Aref

In cloud storage service, public auditing mechanisms allow a third party to verify integrity of the outsourced data on behalf of data users without the need to retrieve data from the cloud server. Recently, Shen et al. proposed a new lightweight and privacy preserving cloud data auditing scheme which employs a third party medium to perform time-consuming operations on behalf of users. The autho...

2017
Loan Nguyen Youji Kohda

Auditing is a complex process posing great challenges because auditors often deal with complicated circumstances that they may have not experienced before or for which their knowledge may be irrelevant or inadequate. In auditing, although wisdom is crucial, it has yet to be defined explicitly. This study discusses the concept of wisdom and proposes a theoretical framework to describe three majo...

Journal: :Energy Informatics 2021

Abstract A building management system (BMS) is generally defined as the ‘Brain’ of building. Building systems aid in improving occupant comfort and productivity and, enhance operational efficiency energy generation supply systems. This paper presents BuildCOM project which driven by industry customer needs. It responds to increasing demands for efficiency, comfort, safety buildings sector. The ...

2016
Ian G. Wilson Michael Smye Ian J. C. Wallace

Accreditation to ISO/IEC 17025 is required for EC official food control and veterinary laboratories by Regulation (EC) No. 882/2004. Measurements in hospital laboratories and clinics are increasingly accredited to ISO/IEC 15189. Both of these management standards arose from command and control military standards for factory inspection during World War II. They rely on auditing of compliance and...

2008
Chengliang Zhang Martin Hirzel

Good data layouts improve cache and TLB performance of object-oriented software, but unfortunately, selecting an optimal data layout a priori is NP-hard. This paper introduces layout auditing, a technique that selects the best among a set of layouts online (while the program is running). Layout auditing randomly applies different layouts over time and observes their performance. As it becomes c...

2007
RUEY-SHUN CHEN

Relying on XML and Web Service technologies under Service-Oriented Architecture (SOA) environments, this paper presents a model for continuous auditing on internal control, referred to as Collaborative Continuous Auditing Model (CCAM). By the wrapping of data transformation components with Enterprise Resource Planning databases, software venders can provide schema-matching services for the clie...

2008
Rohana Ngah Abdul Razak Ibrahim

Delivering professional service to its clients, knowledge is auditing firm’s core capital. In conducting its practices and businesses, auditing firms not only capture knowledge within its organization, among its own people but also capturing and protecting the information of their clients. The nature of auditing firms somehow rather controls the flow of knowledge in the firms. Knowledge managem...

2015
Naelah Abdulrahman Alkhojandi Ali Miri

Storage represents one of the most commonly used cloud services. Data integrity and storage efficiency are two key requirements when storing users’ data. Public auditability, where users can employ a Third Part Auditor (TPA) to ensure data integrity, and efficient data deduplication which can be used to eliminate duplicate data and their corresponding authentication tags before sending the data...

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