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In recent years, medicine has seen how technology was going day by day more present to become necessary. At the same time, security became a critical aspect, since private patient medical data are handled. In this field in which gather mobile technologies with medicine, security has great importance. Therefore, it is essential to conduct security audits to mobile applications which deal with private...
During forensic database investigations, audit records become a crucial evidential element; particularly, when certain events can be attributed to insider activity. However, traditional reactive forensic methods may not be suitable, urging the adoption of proactive approaches that can be used to ensure accountability through audit records whilst satisfying Chain of Custody (CoC) requirements for forensic...
The results of big data's analysis used in the audit of financial statements allowed revealing the occurrence of accounting misstatements, herewith full and timely implementation of audit procedures did not provide an opportunity to determine these misstatements.
A model of cloud services is emerging whereby a few trusted providers manage the underlying hardware and communications whereas many companies build on this infrastructure to offer higher level, cloud-hosted PaaS services and/or SaaS applications. From the start, strong isolation between cloud tenants was seen to be of paramount importance, provided first by virtual machines (VM) and later by containers,...
Applications requiring strict access control, such as medical record query, often require auditing of the query. The current typical design relies on server side logging. However, logging on server-side do not provide strict means of auditing, since the server can be tampered with attackers, and also anybody who has permission to write can modify the log. We propose a scheme using blockchain technology,...
Big Data is one of the great trends in the short and medium term in organizations. There is a growing concern in provid solutions to address this trend, to methodical analysis of data and to do better decisions. The amount of data becomes less relevant when there is efficiency in Analytics. Internal auditors need to be in compliance with technology evolution. This research main objective is to understand...
The main goal of this research is to check how the audit of the individual financial accounts of unlisted national companies is associated with the level of Book-Tax Differences, calculated by the difference between the reported book value and the corresponding tax returns. The empirical study was based on 236,950 observations from 2010 to 2013. The accounting data were taken from the data base Bureau...
This article aims This article aims to test the results of applying some preprocessing and processing techniques in text of previously unknown information to automatic discovery information that may be potentially usable for fraud detection. The methodology used was the application of cleaning techniques, stopword removal, lemmatization and the creation of terms matrix by document from a set of Portuguese...
Bayes' theorem allows us to determine the probability of an event when another event directly related to it occurs. Thus, the hypothesis about the object under investigation undergoes transformation in the process of receiving new information. This transformation occurs by increasing or decreasing the confidence in the original model data. This determines the relevance of the topic in matters of the...
Bitcoin is the first widely adopted decentralized digitale-cash system. All Bitcoin transactions that include addresses of senders and receivers are stored in the public blockchain which could cause privacy problems. The Zerocoin protocol hides the link between individual Bitcoin transactions without adding trusted third parties. However such an untraceable remittance system could cause illegal transfers...
Energy auditing has been conducted in the Srinavasa Ramanujan Centre, SASTRA University to estimate the Energy consumed in a daily basics. Any organisation in the world that should adapt to the upcoming technology has to minimize the outcomes of power consumption. This paper explains details regarding the power consumption of various electrical devices equipped in the campus and energy consumption...
Providing security for interacting cloud services requires more than user authentication with passwords or digital certificates and confidentiality in data transmission. Existing data protection mechanisms have previously failed in preventing data theft attacks perpetrated by an insider to the cloud provider or impersonators. In this paper, we focus on the service cloud model, which facilitates the...
Communication becomes core and one of the most important roles in many business practices, indeed audit as a service product is no exception to communication needs. This research is conducted to examine whether auditor's ability and willingness to communicate with client and professionalism in work as variable independent have significant impact on client responses in collaborating and supporting...
There is no widely-accepted lexicon or standard set of rules for auditing static analysis alerts in the software engineering community. Auditing rules and a lexicon should guide different auditors to make the same determination for an alert. Standard terms and processes are necessary so that initial determinations are correctly interpreted, which helps organizations reduce code flaws. They are also...
This publication discusses the problem concerning the concept of the instantaneous information security (IT-Security) audits directed, including providing protection against “zero-day” threats. It is noted that effective “zero-day” counteraction based on implementation a set of preventive IT-Security controls, but not limited new technical facilities installation only. A key feature of this concept...
The application of Integrated Management Systems (IMS) is now attracting the attention of TOP management of a variety of organizations: refineries, machinery, instrument-making, aviation, defense, etc. However, now the major problem is still the performance of IMS audits as full implementation of complex checks from different ISO standards with a substantial limitation or reduction of available resources...
This publication discusses the problem of compliance evaluation for electronic services (ES). The relevance of this publication caused certain problems in the ES organization, formation of international confidence in the ES provided, as well as a wide range of approaches to ensure IT-security. It is noted that along with well-known standards set by the various national regulators, well-known term...
Information systems are able to support the operational activities and provide useful information for users. In fact almost every large companies implementing information systems, but controlling the information system needs additional efforts, one of which is the audit of information systems. Audit is believed to be able to identify risks and evaluate the adequacy of the important controls on information...
This presentation will walk through how auditing works in a Cloud environment. We will touch upon things like Cloud Auditing Data standard (CADF), the auditing challenges in a distributed cloud platform like OpenStack and how they are overcome using pyCADF.
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