We take the position that audit mechanisms are essential for privacy protection in healthcare environments. Although audits are used in practice and commercial tools that provide assistance for audits are emerging, we currently lack rigorous models and definitions of properties that can guide the design of appropriate audit mechanisms. We report on our recent result that presents a principled l...

Although the A/CPA has established the Professional Code of Conduct to deal with the behavior of CPAs, research has also shown that an individual's behavior is af­ fected by his or her personal values. While there has been considerable research of the ethical behavior of business professionals and business students, there has been limited research of the personal values of public accountants. T...

Third party audits of product quality — such as consumer product reviews, financial audits, and court decisions — are common. Prior economic analysis finds that more accurate assessments improve welfare, either by facilitating better consumer choices or encouraging producers to improve quality. This paper shows that, when auditors have binding capacity constraints, information available to cons...

In their efforts to implement an effective IT-governance framework, many companies have acquired IS-Audit staff to provide executive management with information on IS-risks. For the purpose of effective communication, it would be helpful to understand how IS-Auditors, ISmanagement and executive management shape their perception of IS-risks, since this forms the basis for their judgement and dec...

The specialised nature of information systems (IS) auditing and the skills necessary to perform such audits require standards that apply specifically to IS auditing. One of the goals of the Information Systems Audit and Control Association (ISACA) is to advance globally applicable standards to meet its vision. The development and dissemination of the IS Auditing Standards are a cornerstone of t...

The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits...

This study investigates the relationship between auditor independence, integrity, objectivity, and audit quality. study's population consisted of all Aceh Inspectorate auditors. Fifty respondents were selected using a non-probability sampling method in conjunction with census method. Primary data collected through distribution questionnaires. Statistical analyzed by SPSS 26 version. shows that ...

Requirement engineering calls for continuous possibility to check whether latest changes of significant requirements are met by the target systems. This review is important because the environment of the system, if impacted by changes, may lead to new exposures. Current paper reports on knowledge gained during the attempt to move towards continuous security audit by extending one business proce...