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...

We propose a learning setting in which unlabeled data is free, and the cost of a label depends on its value, which is not known in advance. We study binary classification in an extreme case, where the algorithm only pays for negative labels. Our motivation are applications such as fraud detection, in which investigating an honest transaction should be avoided if possible. We term the setting au...

Cloud storage auditing is the process of verifying the integrity of the data stored in public cloud. The existing auditing protocols are based on the assumption that the client’s secret key for auditing is secure. In practical the secret key is not absolutely secure due to weak security settings at the client. If secret key for auditing is exposed, most of the current auditing protocols become ...

Government regulations and increased awareness of security issues have increased the auditing requirements of information technology systems. In this paper, we will discuss three government regulations and how they have impacted information technology systems. We classify database auditing systems by considering features of the basic components of an auditing system as proposed by Bishop: the l...

Computer security auditing constitutes an important part of any organization’s security procedures. Because of the many inadequacies of currently used manual methods, thorough and timely auditing is often difficult to attain. Recent literature suggests that expert systems techniques can offer significant benefits when applied to security procedures such as risk analysis, security auditing and i...

To answer the call for more evidence on adoption and effectiveness of Big Data Analytics in auditing, this study investigates auditors’ use data analytic tools audit-process management, including audit planning, testing, conclusions. The analysis, which is performed as a qualitative study, based twenty-eight semi-structured interviews with 4 non-Big professionals Thailand to gain insights into ...

The paper considers such a fundamental principle of audit as the auditor's professional skepticism. Guided by an integrated approach, conceptual foundations skepticism, patterns its origin, formation and development are determined depending on understanding public function duty to detect fraud at appropriate historical stage. It is noted that concept skepticism has deep history considered in ph...

Internationalization of business activities; Standards that play a critical role in the accurate, honest, reliable and comparable presentation reporting transactions to information users are great importance for businesses. Purpose:: This study aims conduct visual network mapping supported bibliometric analysis international studies on accounting auditing standards. Method: Research literature ...