background: in process industries, production, storage, transportation, usage and disposal of chemicals are inherently dangerous and the risk of catastrophic accident occurrence is potentially high. to improve safety level in these industries, establishment of process safety management (psm) system is considered as the most effective measures. this study was conducted to determine the degree of...

The rapid development and extensive use of digital technologies, electronic mail, Internet and mobile communication systems, and electronic commerce applications lead to the collection and processing of huge amounts of personal data. The increasing reliance on the information systems conducts to the selection of security controls, that are driven by the business needs and the associated securit...

Auditing the changes to a database is critical for identifying malicious behavior, maintaining data quality, and improving system performance. But an accurate audit log is a historical record of the past that can also pose a serious threat to privacy. In many domains, retention policies govern how long data can be preserved by an institution. Regulations like FERPA and HIPAA (in the U.S.) or th...

This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data c...