industrial energy consumption lies between 30% and 70% of the total energy consumed in selected countries. cement production is one of the most energy intensive industries all around the world. this paper deals with an energy audit analysis in a cement plant in iran. in all recent works, after performing an energy audit, different strategies are offered to reduce energy losses. generally, these...

Over the past decade, various regulations have been proposed and promulgated to support the auditing of accesses to Electronic Medical Record (EMRs). Current tools to support this process can improve their use of statistical and machine learning techniques and auditor interfaces. We sketch requirements and design for an Extensible Medical Open Audit Toolkit (EMOAT) to enable progress in these a...

The adoption of EMR systems has been argued to lead to physicians “upcoding” their patients to inflate insurance reimbursements. In this paper, we examine if the adoption of the Clinical Physician Order Entry (CPOE) system is associated with an increase in the complexity of the patients' case mix that hospitals report (termed "upcoding"). We make use of a staggered roll-out of the Recovery Audi...

In this paper, we describe the implementation of the Audit Control Environment (ACE)[1] system that provides a scalable, auditable platform for ensuring the integrity of digital archival holdings. The core of ACE is a small integrity token issued for each monitored item, which is part of a larger, externally auditable cryptographic system. Two components that describe this system, an Audit Mana...

BACKGROUND Limited resources are available to compare outcomes of pregnancies complicated by diabetes across different centres. AIMS To compare the use of paper, stand alone and networked electronic processes for a sustainable, systematic international audit of diabetes in pregnancy care. METHODS Development of diabetes in pregnancy minimum dataset using nominal group technique, email user ...

Much compliance effort concerns adherence to contracts. Controls are added to the business process to make sure the other party will fulfill his part of the contract. Controls have costs. In this paper we argue that fully automated controls help to lower control costs, because (i) they help to prevent misstatements (compliance by design) or (ii) they increase the quality of audit evidence and t...

One difficulty encountered by intrusion and misuse detection systems is a lack of application level audit data. Frequently, applications used are written by third parties and may be distributed only in a binary format. In this paper we present a technique to generate application level audit data using library interposition. Interposition allows the generation of audit data without needing to re...

The article proposes a simple Bayesian technique for auditing property appraisals to determine whether state accuracy guidelines are met. The proposed technique addresses elicitation of appraisers’ prior beliefs, computation of reappraisal sample sizes and reporting of audit results. To facilitate communication of quantitative audit findings to nonstatistician stakeholders, the concept of varia...

The last decade has seen an unprecedented rate of development of Web-Based Information System (WBIS). Enormous investment is currently being made in WBIS systems. There is a concern about whether the true capability of WBIS is being realized. As a consequence, growing attention is being paid to assessing the inherent contribution of WBIS. In this paper, we propose a WBIS audit methodology. The ...