Haider H. Madani College of Industrial Management King Fahd Univ. of Petroleum and Minerals, Dhahran 31261, Saudi Arabia Tel: +9663 860-2508; [email protected] ABSTRACT Implementation of an Enterprise Resource Planning (ERP) solution is basically a matter of implementing business process re-engineering. The internal auditor needs to assess the risks associated with ERP implementation and its ...

Cloud Computing is a type of distributed computing whereby resources and applications are shared over the internet. These applications are stored in one location and can be accessed in different location by any authorized users where the user does not need any infrastructure. In cloud storage, while outsourcing trust worthiness of the data is a scary task in cloud. To ensure the integrity of dy...

Monitors can be useful to the principal in controlling the agent. However, in such an hierarchical organizational, monitors will also have an incentive to collude with the agent. We consider a static model where an auditor is hired to monitor an empire building manager. We start by allowing unrestricted and enforceable side-contracting between the manager and the auditor. While this model predi...

The ubiquitous nature of the internet and the diversity of user groups means that established techniques for accessibility evaluation may need to evolve in order to be effective. This paper describes the development of a web accessibility auditing instrument, known as the Accessibility Evaluation Assistant (AEA) designed to assist novice auditors in the process of an accessibility evaluation fo...

1 SUMMARY Auditors often consider a stratified finite population where each unit is classified as either acceptable or in error. Based on a random sample the auditor may be required to give an upper confidence bound for the number of units in the population that are in error. In other cases the auditor may need to give a p value for the hypothesis that at least 5% of the units in the population...

A basic method in computer security is to perform integrity checks on the file system to detect the installation of malicious programs, or the modification of sensitive files. Integrity tools to date rely on the operating system to function correctly, so once the operating system is compromised even a novice attacker can easily defeat these tools. A novel way to overcome this problem is the use...