This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for asurance claims fraud, but it can be applied to many other activities that use the scoring approach. We show that the optimal auditing strategy takes the form of a "Red Flags Strategy" which consists in referring claims to a Special In...

This paper presents a strategy for applying sampling techniques to relational databases, in the context of data quality auditing or decision support processes. Fuzzy cluster sampling is used to survey sets of records for correctness of business rules. Relational algebra estimators are presented as a data quality-auditing tool.

introduction: the review of medical records with the aim of assessing the quality of codes has long been conducted in different countries. auditing medical coding, as an instructive approach, could help to review the quality of codes objectively using defined attributes, and this in turn would lead to improvement of the quality of codes. method: the current study aimed to present a model for au...

Both proofs and trust relations play a role in security decisions, in particular in determining whether to execute a piece of code. We have developed a language, called BCIC, for policies that combine proofs and trusted assertions about code. In this paper, using BCIC, we suggest an approach to code auditing that bases auditing decisions on logical policies and tools.

Cloud computing becomes one of the emerging technology on now a days to share and manage their data in organization , because of its forcefulness, small communication cost and everywhere environment. Privacy preservation concern in the cloud computing becomes arise several security challenges since information stored in the cloud data is easily outsourced anywhere at any time. To manage this pr...

Although algorithmic auditing has emerged as a key strategy to expose systematic biases embedded in software platforms, we struggle understand the real-world impact of these audits and continue find it difficult translate such independent assessments into meaningful corporate accountability. To analyze publicly naming disclosing performance results biased AI systems, investigate commercial Gend...