In this study, we investigate the problems and obstacles of implementing the risk-based auditing in Iran. We set four hypotheses and used questionnaire containing 45 questions to collect the required data. The questionnaires were distributed between Iranian certified public accountants who were partners or directors of audit firms and audit organizations member of Iranian certified public accou...

Today in economic environment that has several systems with different dimensions management of organization growingly focuses on evaluation of costeffectiveness, efficiency and effectiveness of organizational operation; operational auditing is used as a tool for such assessment. It necessitates in competitive environments that managers to lead the affairs properly in the path of work progress a...

Information Flow Auditing In the Cloud

An integral part of spreadsheet auditing is navigation. For sufferers of Repetitive Strain Injury who need to use voice recognition technology this navigation can be highly problematic. To counter this the authors have developed an intelligent voice navigation system, iVoice, which replicates common spreadsheet auditing behaviours through simple voice commands. This paper outlines the iVoice sy...

Motivated by the concerns expressed by many academics over difficulties facing the digital forensic field, user-contributory case-based reasoning (UCCBR); a method for auditing digital forensic investigations is presented. This auditing methodology is not designed to replace a digital forensic practitioner but to aid their investigation process, acting as a method for reducing the risks of miss...

There are many security challenges associated with the use of Internet voting solutions. While we are not advocating for the use of Internet voting in this paper, we do assert that if an Internet voting solution is going to be used, its deployment must be undertaken with continuous security auditing in place – security auditing that begins with the development of the Internet voting system by t...

Blockchain is a modern, influential technology that already transforming organizations and their business models in all processes, including accounting auditing. The article identifies analyzes the risks of blockchain application audits fuel energy companies. Areas auditing companies have been determined, which include - integration cryptocurrency into system an company, creation smart contract...