Most insurance companies publish few data on the occurrence and detection of insurance fraud. This stands in contrast to the previous literature on costly state verification, which has shown that it is optimal to commit to an auditing strategy, as the credible announcement of thoroughly auditing claim reports might act as a powerful deterrent. We show that uncertainty about fraud detection can ...

Good data layouts improve cache and TLB performance of object-oriented software, but unfortunately, selecting an optimal data layout a priori is NP-hard. This paper introduces layout auditing, a technique that selects the best among a set of layouts online (while the program is running). Layout auditing randomly applies different layouts over time and observes their performance. As it becomes c...

Relying on XML and Web Service technologies under Service-Oriented Architecture (SOA) environments, this paper presents a model for continuous auditing on internal control, referred to as Collaborative Continuous Auditing Model (CCAM). By the wrapping of data transformation components with Enterprise Resource Planning databases, software venders can provide schema-matching services for the clie...

Delivering professional service to its clients, knowledge is auditing firm’s core capital. In conducting its practices and businesses, auditing firms not only capture knowledge within its organization, among its own people but also capturing and protecting the information of their clients. The nature of auditing firms somehow rather controls the flow of knowledge in the firms. Knowledge managem...

Storage represents one of the most commonly used cloud services. Data integrity and storage efficiency are two key requirements when storing users’ data. Public auditability, where users can employ a Third Part Auditor (TPA) to ensure data integrity, and efficient data deduplication which can be used to eliminate duplicate data and their corresponding authentication tags before sending the data...

Research on insurer management of opportunism in claiming has developed in two parallel literatures. One is a theoretical literature on insurance contracting that yields predictions about the nature of optimal auditing strategies for the deterrence of fraud. The other is a literature based upon statistical analysis of claims that yields empirical strategies for the detection of fraudulent claim...

While expensive cryptographically verifiable computation aims at defeating malicious agents, many civil purposes of outsourced computation tolerate a weaker notion of security, i.e., " lazy-but-honest " contractors. Targeting this type of agents, we develop optimal contracts for outsourcing of computational tasks via appropriate use of rewards, punishments, auditing rate, and " redundancy ". Ou...

Cloud computing provides a scalability environment for growing amounts of data and processes that work on various applications and services by means of on-demand self-services. It is necessary for cloud service provider to offer an efficient audit service to check the integrity and availability of the stored data in cloud. In this paper, we study three auditing schemes for stored data including...

Cloud storage is one of the service provided by Cloud computing in which data is maintained, managed, backed up remotely and made available to users over a network (typically the Internet). The user is concerned about the integrity of data stored in the cloud as the user's data can be attacked or modified by outside attacker. Therefore, a new concept called data auditing is introduced whic...