In 1986, the Audit Education Committee of the Audit Section of the world’s foremost accounting scholarly association – the American Accounting Association – concluded that knowledge of business systems was important to the study of auditing but best acquired prior to taking auditing. Although the close relationship between the accounting information systems (AIS) and auditing courses has been r...

The increasing dependence upon Information systems in the last few decades by businesses has resulted in concerns regarding auditing. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing and so is the profession of IS auditing. As IS auditing is dependent on Information Technology (IT), it is essential that an IS ...

ABSTRACTION, EXTENSION AND STRUCTURAL AUDITING WITH THE UMLS SEMANTIC NETWORKION, EXTENSION AND STRUCTURAL AUDITING WITH THE UMLS SEMANTIC NETWORK

The University of Hertfordshire, in collaboration with two UK agricultural establishments are developing a decision support system for environmental management in arable agriculture. The system aims to encourage and promote best practice. Significant environmental effects from arable agriculture arise from the use of fertilisers, pesticides and unsustainable soil management practices. The softw...

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 ...