Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mod...

Database auditing has become a very crucial aspect of security as organisations increase their adoption of database management systems (DBMS) as major asset that keeps, maintain and monitor sensitive information. Database auditing is the group of activities involved in observing a set of stored data in order to be aware of the actions of users. The work presented here outlines the main auditing...

According to the statistical data security and auditing requirement, an effective Security Protection Method and a Rules-based Statistical Data Auditing (RSDA) solution are given. In this article, we introduce the classification and expression of statistical auditing rule.

Service Level Agreements (SLA) are needed to allow business interactions to rely on Internet services. Service Level Objectives (SLO) specify the committed performance level of a service. Thus, SLA compliance auditing aims at verifying these commitments. Since SLOs for various application services and end-to-end performance definitions vary largely, automated auditing of SLA compliances poses t...

Internal control systems and auditing obligations have changed and transformed dramatically due to recent trends. Computer-assisted audit techniques and ERP computer auditing systems are being designed to address growing demands in auditing. These assist auditors in performing their auditing work where information technology is in place. However, they possess some technical limitations that are...

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...

Methods Exploratory-descriptive research based in auditing an implemented protocol through the use of checklists. After CVCrelated bloodstream infection prevention protocol implementation, auditing was made during the period of 26 of November of 2014 to 3 of March of 2015. Population study: 17 doctors and 36 nurses were under observation. Auditing was made in random labor time of the investigat...

It is presented the concept of the digital concept. Are listed the steps of achieving the digital content. In order to become operational, the digital content is subjected to the auditing process. Are presented the requirements of the auditing process. Are developed the auditing metrics of the digital content. It is proposed a software structure meant to validate the auditing process of the dig...

Cloud storage service, which enables users to store the data in the remote cloud and to access to it over the Internet regardless of location and time, is an important development trend in information technologies. This cloud storage provides on-demand high quality storage and computing resources, but it also introduces new security challenges. Thus, an auditing service is desired to convince u...

Very many things in our business and auditing environment are changing at an increasing rate. One central theme in auditing is how information technology developments affect the nature of the audit process and the audit skills. Auditors have to ask how to operate in new environments. New information technology support systems for monitoring and controlling operations could be useful. Artificial...