Auditing revenue assurance information system is a hot topic because of its importance to the telecom operators ant its auditing difficulties. In this paper, first, the scope of the revenue assurance information system of telecom operators is prescribed. Second, it is to advance the IT audit framework of telecom operators based on the COSO and COBIT framework and the method of application audit...

The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample ...

Today's the clients of auditors use a variety of IT systems such as Enterprise Resource Planning (ERP) to process accounting transactions. These systems have brought about changes within the organizations. ERP systems developed a new audit landscape requiring auditors to adjust audit processes, controls, and tests. This paper examines how implementation of ERP changes audit process and quality ...

The controlling and auditing of organizational transactions in real time allows to determine the degree of reliability with which they are carried out, mitigating the organizational risk. This paper presents a solution proposal under a new vision for organizational auditing and monitoring in real time since it is focused on the implementation of continuous assurance services in organizational t...

Ballot-based auditing offers a much higher level of statistical confidence for any given number of ballots counted than does precinct-based auditing. Unfortunately, it also comes with the problem of efficiently finding any particular ballot so that it can be audited. Previous work on ballot-based auditing has required modifying the ballots to add a serial number which could be used for indexing...

Auditing biomedical terminologies often results in the identification of inconsistencies and thus helps to improve their quality. In this paper, we present a method based on Semantic Web technologies for auditing biomedical terminologies and apply it to the NCI thesaurus. We stored the NCI thesaurus concepts and their properties in an RDF triple store. By querying this store, we assessed the co...

Auditing the changes to a database is critical for identifying malicious behavior, maintaining data quality, and improving system performance. But an accurate audit log is a historical record of the past that can also pose a serious threat to privacy. Policies which limit data retention conflict with the goal of accurate auditing, and data owners have to carefully balance the need for policy co...

As the cloud computing technology develops during the last decade, outsourcing data to cloud service for storage becomes an attractive trend, which benefits in sparing efforts on heavy data maintenance and management. Nevertheless, since the outsourced cloud storage is not fully trustworthy, it raises security concerns on how to realize data de-duplication in cloud while achieving integrity aud...