It has become increasingly difficult for the traditional audit information system to find out the necessary audit information from the mass data generated in the large scale application of accounting computerization and ERP software, etc. For the current massive financial and operation information data of enterprises, a new audit model is necessarily explored to satisfy the requirements on mass...

Today it is crucial for organizations to pay even greater attention on quality management as the importance of this function in achieving ultimate business objectives is increasingly becoming clearer. Importance of the Quality Management (QM) Function in achieving basic need by ensuring compliance with Capability Maturity Model Integrated (CMMI) / International Organization for Standardization ...

In this article, we derive an audit risk formula for a simple situation. This formula closely resembles the SAS 47 model when we assume that no material misstatement due to fraud exists. A simple case illustrates how the risk of material misstatement due to management fraud impacts audit risk and how performing special audit procedures to detect such irregularities can decrease overall audit ri...

This article provides an overview of the audit process along with the belief-function approach to audit decisions. In particular, the article highlights the advantages of using belief functions for representing uncertainties in the audit evidence and discusses the audit risk model of the American Institute of Certified Public Accountants as a plausibility model. Also, the article discusses the ...

A privacy auditing framework for Hippocratic databases accepts an administrator formulated audit expression and returns all suspicious user queries that satisfy the given constraints in that audit expression. Such an expression should be expressive, precise, unambiguous and flexible to describe various characteristics of a privacy violation such as target data (sensitive data subject to disclos...