The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...

Recently, the concept of fog-cloud storage is attracting lots of attentions to overcome the limit of the central cloud storage. A storage audit scheme aims to ensure user that his/her data on the storage is sound. So far, various audit schemes have been introduced for cloud storages. However, compared to a central cloud storage, a distributed fog-cloud storage consists of multiple local fog sto...

This research examines the association between external auditors’ position in their firm (rank) and their consideration of fraud risk factors when planning an audit. Included in this examination is a study of the relationship between rank and judgmental agreement among auditors concerning the effects of risk factors on the extent of substantive testing. Results reveal that, when planning the ex...

The reason for using peak as distinct from plateau pressure in our study was pragmatic, and related to the fact that nurses on the intensive care units in question were already documenting peak, but not plateau, pressure at the time of the study's inception. Peak inspiratory pressure was felt to provide a reasonable surrogate marker for the degree of barotrauma. It is worth stressing that the s...

Though many general practitioners (GPs) now take part in audit, there is still concern about the extent to which participation in audit leads to improvements in practice. Improved methods are needed for the incorporation of research evidence into criteria for use in audit. In this paper, a six-stage systematic method is described for developing audit protocols containing prioritized evidence-ba...

Most intrusion detection systems available today are using a single audit source for detecting all attacks, even though attacks have distinct manifestations in different parts of the system. In this paper we carry out a theoretical investigation of the role of the audit source for the detection capability of the intrusion detection system (IDS). Concentrating on web server attacks, we examine t...

Requirement engineering calls for continuous possibility to check whether latest changes of significant requirements are met by the target systems. This review is important because the environment of the system, if impacted by changes, may lead to new exposures. Current paper reports on knowledge gained during the attempt to move towards continuous security audit by extending one business proce...

The following study provides a risk analysis of the forthcoming nationwide healthcare information system in Germany. Based on the information security audit methodology of the Federal Office for Information Security (BSI), we evaluated the introduction of the new system in hospitals with respect to security. Conceptually, the study focuses explicitly on an organizational level; specifically the...

BACKGROUND Audits are often performed to assess the quality of clinical trial data, but beyond detecting fraud or sloppiness, the audit data are generally ignored. In an earlier study, using data from a nonrandomized study, Shepherd and Yu developed statistical methods to incorporate audit results into study estimates and demonstrated that audit data could be used to eliminate bias. PURPOSE I...