In 1986, the Audit Education Committee of the Audit Section of the world’s foremost accounting scholarly association – the American Accounting Association – concluded that knowledge of business systems was important to the study of auditing but best acquired prior to taking auditing. Although the close relationship between the accounting information systems (AIS) and auditing courses has been r...

The increasing dependence upon Information systems in the last few decades by businesses has resulted in concerns regarding auditing. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing and so is the profession of IS auditing. As IS auditing is dependent on Information Technology (IT), it is essential that an IS ...

ABSTRACTION, EXTENSION AND STRUCTURAL AUDITING WITH THE UMLS SEMANTIC NETWORKION, EXTENSION AND STRUCTURAL AUDITING WITH THE UMLS SEMANTIC NETWORK

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...

Cloud storage auditing is the process of verifying the integrity of the data stored in public cloud. The existing auditing protocols are based on the assumption that the client’s secret key for auditing is secure. In practical the secret key is not absolutely secure due to weak security settings at the client. If secret key for auditing is exposed, most of the current auditing protocols become ...

Government regulations and increased awareness of security issues have increased the auditing requirements of information technology systems. In this paper, we will discuss three government regulations and how they have impacted information technology systems. We classify database auditing systems by considering features of the basic components of an auditing system as proposed by Bishop: the l...

Computer security auditing constitutes an important part of any organization’s security procedures. Because of the many inadequacies of currently used manual methods, thorough and timely auditing is often difficult to attain. Recent literature suggests that expert systems techniques can offer significant benefits when applied to security procedures such as risk analysis, security auditing and i...

Retrospective security is an important element of layered security systems. Auditing is central to the theory and practice of retrospective security, however, in systems where auditing is used, programs are typically instrumented to generate audit logs using manual, adhoc strategies. This is a potential source of error even if log auditing techniques are formal, since the relation of the log it...

Auditing is an increasingly important operation for computer programming, for example in security (e.g. to enable history-based access control) and to enable reproducibility and accountability (e.g. provenance in scientific programming). Most proposed auditing techniques are ad hoc or treat auditing as a second-class, extralinguistic operation; logical or semantic foundations for auditing are n...

This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing. Under auditing the principal receives additional information. Due to a double moral hazard problem, there exists a tension between incentives for effort and incentives for verification. Auditi...