17.1 Introduction This chapter is a survey of query auditing techniques for detecting and preventing disclosures in a database containing private data. Informally, auditing is the process of examining past actions to check whether they were in conformance with official policies. In the context of database systems with specific data disclosure policies, auditing is the process of examining queri...

In cloud storage service, public auditing mechanisms allow a third party to verify integrity of the outsourced data on behalf of data users without the need to retrieve data from the cloud server. Recently, Shen et al. proposed a new lightweight and privacy preserving cloud data auditing scheme which employs a third party medium to perform time-consuming operations on behalf of users. The autho...

Auditing is a complex process posing great challenges because auditors often deal with complicated circumstances that they may have not experienced before or for which their knowledge may be irrelevant or inadequate. In auditing, although wisdom is crucial, it has yet to be defined explicitly. This study discusses the concept of wisdom and proposes a theoretical framework to describe three majo...

According to the writers of paper, ESG auditing is an innovative technique that important component in chain financial reporting for businesses. This strategy founded on three pillars: environmental, social, and business risk management. The authors underline a development tool assists organizations addressing environmental social concerns as well article clarifies reason why essential, explore...

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...