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...

The risk exposure of an organization is the cost of being noncompliant for all process instances that are subject to auditing and it can be reduced by auditing internal controls for every process instance, detecting and eliminating the cause of non-compliance. This paper discusses the design consideration for an automated auditing tool to achieve the desired level of risk exposure reduction. A ...

This article has presents an extensive survey of the state of the art in Green IT/S. The findings of the survey suggest that there is scope for a reliable carbon footprint auditing tool for organisational ICT usage. A prototype auditing tool is developed and a trial audit carried out and evaluated. Conclusions include the need for automation of the audit, the need for consistent management of h...

Auditing revenue assurance information system is a hot topic because of its importance to the telecom operators ant its auditing difficulties. In this paper, first, the scope of the revenue assurance information system of telecom operators is prescribed. Second, it is to advance the IT audit framework of telecom operators based on the COSO and COBIT framework and the method of application audit...

The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample ...

Today's the clients of auditors use a variety of IT systems such as Enterprise Resource Planning (ERP) to process accounting transactions. These systems have brought about changes within the organizations. ERP systems developed a new audit landscape requiring auditors to adjust audit processes, controls, and tests. This paper examines how implementation of ERP changes audit process and quality ...

The controlling and auditing of organizational transactions in real time allows to determine the degree of reliability with which they are carried out, mitigating the organizational risk. This paper presents a solution proposal under a new vision for organizational auditing and monitoring in real time since it is focused on the implementation of continuous assurance services in organizational t...

Ballot-based auditing offers a much higher level of statistical confidence for any given number of ballots counted than does precinct-based auditing. Unfortunately, it also comes with the problem of efficiently finding any particular ballot so that it can be audited. Previous work on ballot-based auditing has required modifying the ballots to add a serial number which could be used for indexing...