Data integrity is extremely important for cloud based storage services, where cloud users no longer have physical possession of their outsourced files. A number of data auditing mechanisms have been proposed to solve this problem. However, how to update a cloud user's private auditing key (as well as the authenticators those keys are associated with) without the user's re-possession of the data...

This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for asurance claims fraud, but it can be applied to many other activities that use the scoring approach. We show that the optimal auditing strategy takes the form of a "Red Flags Strategy" which consists in referring claims to a Special In...

This paper examines the potential relationships of Continuous Auditing and Emergency Preparedness to the design, development, and implementation of Emergency Response Management Information Systems (ERMIS). It develops an argument for the integration of emergency response processes and continuous decision process auditing requirements into the system development life cycle of an organization wi...

We propose a learning setting in which unlabeled data is free, and the cost of a label depends on its value, which is not known in advance. We study binary classification in an extreme case, where the algorithm only pays for negative labels. Our motivation are applications such as fraud detection, in which investigating an honest transaction should be avoided if possible. We term the setting au...

Deterrence of illegal activities is frequently carried out by many atomistic auditors (tax auditors, law enforcement agents, etc.). Not much is known either normatively about the best way to incentivize the auditors, nor positively about what these incentives look like in real world organizations. This paper focuses on the positive question. It proposes a game-theoretic model of decentralized d...

We consider corporate tax evasion as a decision a¤ecting business partners. There are costs of uncoordinated tax reports, both in terms of catching inspectors’attention and running accounts. If these costs are small, there exist a unique Nash equilibrium of the game between the tax authority and a population of heterogenous …rms. In this equilibrium, the miscoordination costs enhance non-compli...

Many costs of motor vehicle use are external, and a significant portion of the charges that vehicle users do pay are fixed, and therefore not marginal. This is economically inefficient and inequitable. Distance-based fees are the best way to charge for many costs imposed by vehicles, including road use, insurance, pollution emissions, and other environmental impacts. Distance-based charges are ...

In this paper we study the feasibility of auditing intervalbased inference. Sensitive information about individuals is said to be compromised if an accurate enough interval, called inference interval, is obtained into which the value of the sensitive information must fall. Compared with auditing exact inference that is traditionally studied, auditing interval-based inference is more complicated...