for management override of controls. Auditors are discouraged from placing too much reliance on client representation and are required to maintain a skeptical attitude throughout the audit. The standard encourages auditors to engage in frequent discussion among engagement personnel regarding the risk of material misstatement due to fraud. SAS 99 also requires auditors to inquire of management a...

Logistic regression may be useful when we are trying to model a categorical dependent variable (DV) as a function of one or more independent variables. This paper reviews the case when the DV has more than two levels, either ordered or not, gives and explains SAS R © code for these methods, and illustrates them with examples.

The concept of a “Fraud Triangle” is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement Audit. The Fraud Triangle consists of three conditions generally present when fraud occurs: Incentive/Pressure, Opportunity, and Attitude/ Rationalizations. Input from forensic experts, academics and others consistently show that evaluation of information...

AODV (Ad hoc On Demand Vector) is a reactive routing protocol in wireless mobile ad hoc network (MANET). AODV is accepted because of its capacity to adjust quickly in dynamic system environment with least overhead and small management packet size. The adhoc networks are all that much helpless against Dos attacks on the network layer. Blackhole and Grayhole attacks are the far reaching attacks o...

The seventh paper in this series discusses the importance of statistical techniques in research.

Previous analyses of Prolog as a programming language have adopted both theoretical and empirical perspectives. Additionally, the uniqueness of the language has elicited many subjective comments. The result is an inconsistent collection of often contradictory statements. Within this muddle, this paper attempts to outline a more consistent statement of the usefulness of Prolog as a programming l...