The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper focuses on the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the Internal Audit organization. The system is an implementation of a Continuous Process Audit Methodology (CPAM) and is designed to deal with the problems of auditing large paperless ...

Fraud, waste and abuse are significant problems in major industries such as healthcare and manufacturing, particularly when third party payers such as Medicare are involved. Current practices for auditing fraudulent activity are based on scoring models used to select practitioners or claims that are likely to be fraudulent. These models ignore the “sentinel effect” that arises from the behavior...

In the current era of cloud computing, Cloud storage is a significant service of cloud computing where data stored in the cloud is being generated at high speed and thus the cloud storage system has become one of the key components in cloud computing. Data owner host their data and data consumers can use the data on and from the server. The security issue arises due to the data outsourcing. Thi...

Recently, Worku et al. pointed out that the work “privacy-preserving public auditing for data storage security in cloud computing” proposed by Wang et al. is insecure and their second work “privacypreserving public auditing for secure cloud the storage” is inefficient. Thus, they offered a secure and efficient-privacy public auditing scheme for cloud storage. They claimed that their system is p...

Continuous Auditing (CA) has been investigated over time and it is, somewhat, in practice within financial and transactional auditing as a part of continuous assurance and monitoring. Enterprise Information Systems that run their activities in the form of processes require continuous auditing of a process that invokes the action(s) specified in the policies and rules in a continuous manner. A s...

After everyone has voted, the votes in each ballot position are counted, and the winner of each race is declared. Barring the use of some form of ranked-preference ballot, the algorithms required are hardly more than mere summations. What makes elections difficult is the problem of performing this summation over a canvassing hierarchy spanning many polling places and local election offices, whe...

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...

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...

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...