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Dynamic data auditing scheme for big data storage

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Frontiers of Computer Science 2020年第1期14卷 219-229页

作者： Xingyue CHEN Tao SHANG Feng ZHANG Jianwei LIU Zhenyu GUAN School of Electronic and Information Engineering Beihang UniversityBeijing 100083China School of Cyber Science and Technology Beihang UniversityBeijing 100083China

When users store data in big data platforms,the integrity of outsourced data is a major concern for data owners due to the lack of direct control over the data.However,the existing remote data auditing schemes for big data platforms are only applicable to static data.In order to verify the integrity of dynamic data in a Hadoop big data platform,we presents a dynamic auditing scheme meeting the special requirement of Hadoop.Concretely,a new data structure,namely Data Block Index Table,is designed to support dynamic data operations on HDFS(Hadoop distributed file system),including appending,inserting,deleting,and modifying.Then combined with the MapReduce framework,a dynamic auditing algorithm is designed to audit the data on HDFS concurrently.Analysis shows that the proposed scheme is secure enough to resist forge attack,replace attack and replay attack on big data platform.It is also efficient in both computation and communication.

关键词： big data data security remote data auditing dynamic update privacy protection

AudiWFlow:Confidential,collusion-resistant auditing of distributed workflows

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Blockchain(Research and Applications) 2022年第3期3卷 1-11页

作者： Xiaohu Zhou Antonio Nehme Vitor Jesus Yonghao Wang Mark Josephs Khaled Mahbub Ali Abdallah School of Computing and Digital Technology Birmingham City UniversityBirminghamB47XGUK Aston Business School Aston UniversityBirminghamB47ERUK

We discuss the problem of accountability when multiple parties cooperate towards an end result,such as multiple companies in a supply chain or departments of a government service under different authorities.In cases where a fully trusted central point does not exist,it is difficult to obtain a trusted audit trail of a workflow when each individual participant is unaccountable to all others.We propose AudiWFlow,an auditing architecture that makes participants accountable for their contributions in a distributed workflow.Our scheme provides confidentiality in most cases,collusion detection,and availability of evidence after the workflow terminates.AudiWFlow is based on verifiable secret sharing and real-time peer-to-peer verification of records;it further supports multiple levels of assurance to meet a desired trade-off between the availability of evidence and the overhead resulting from the auditing approach.We propose and evaluate two implementation approaches for AudiWFlow.The first one is fully distributed except for a central auxiliary point that,nevertheless,needs only a low level of trust.The second one is based on smart contracts running on a public blockchain,which is able to remove the need for any central point but requires integration with a blockchain.

关键词： auditing Distributed workflows Confidentiality Blockchains Smart contracts

Updatable block-level deduplication of encrypted data with efficient auditing in cloud storage

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The Journal of China Universities of Posts and Telecommunications 2019年第3期26卷 56-72页

作者： Dang Qianlong Xie Ying Li Donghao Hu Gongcheng School of Mathematics and Statistics Xidian University Xi'an 710071 China School of Natural and Applied Sciences Henan University of Technology Zhengzhou 450001 China

Updatable block-level message-locked encryption(MLE) can efficiently update encrypted data, and public auditing can verify the integrity of cloud storage data by utilizing a third party auditor(TPA). However, there are seldom schemes supporting both updatable block-level deduplication and public auditing. In this paper, an updatable block-level deduplication scheme with efficient auditing is proposed based on a tree-based authenticated structure. In the proposed scheme, the cloud server(CS) can perform block-level deduplication, and the TPA achieves integrity auditing tasks. When a data block is updated, the ciphertext and auditing tags could be updated efficiently. The security analysis demonstrates that the proposed scheme can achieve privacy under chosen distribution attacks in secure deduplication and resist uncheatable chosen distribution attacks(UNC-CDA) in proof of ownership(PoW). Furthermore, the integrity auditing process is proven secure under adaptive chosen-message attacks. Compared with previous relevant schemes, the proposed scheme achieves better functionality and higher efficiency.

关键词： data update operation block-level deduplication efficient auditing tree-based authenticated structure proof of ownership

Effect of auditing: Evidence from variability of stock returns and trading volume

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China Journal of Accounting Research 2014年第4期7卷 223-245页

作者： Charles J.P.Chen Bin Srinidhi Xijia Su China Europe International Business School University of Texas Arlington

Although the benefits of auditing are uncontroversial in developed markets,there is scant evidence about its effect in emerging economies.auditing derives its value by increasing the credibility of financial statements,which in turn increases investors’reliance on them in developed markets.Financial statement information is common to all investors and therefore increased reliance on it should reduce divergence in investors’assessment of firm value.We examine the effect of interim auditing on inter-investor divergence with a large sample of listed Chinese firms and find that it decreases more for firms whose reports are audited compared to non-audited firms.This finding suggests that investors rely more on audited financial information.Results of this study are robust to variations in event window length and specification of empirical measures.

关键词： auditing Inter-investor divergence Variability of

auditing, 1St Edition Wlyetx

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Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule‑based decision‑making model

2011年

作者： Karen L. Hooks

ISBN: (数字)9781119108375

ISBN: (纸本)9780471726340

auditing and Assurance Services: Understanding the Integrated Audit, by Karen L. Hooks of Florida Atlantic University, presents the auditing professions requirement to focus on the integrated audit in the wake of the Sarbanes-Oxley Act (SOX). It also represents the impact of the PCAOB on the auditing of public companies. As the first auditing textbook fully authored after the passage of Sarbanes-Oxley, this book requires students to consider the double-impact of internal controls and financial statements in their considerations. The author stresses the need for auditors to understand the risks associated with their audit clients and the industries in which they function. Therefore, the cycle chapters each highlight an industry to demonstrate how new public auditors must possess a very strong understanding of risk. Highlighted industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.

关键词： auditing Internal

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Financial Innovation 2023年第1期9卷 2825-2855页

作者： Kuang‑Hua Hu Fu‑Hsiang Chen Ming‑Fu Hsu Gwo‑Hshiung Tzeng School of Accounting Finance and Accounting Research CenterNanfang CollegeGuangzhou 510970GuangdongPeople’s Republic of China Department of Accounting Chinese Culture University55Hwa‑Kang RoadYang‑Ming‑ShanTaipei 11114Taiwan Department of Business Management National United University1LiendaMiaoli 360001Taiwan Graduate Institute of Urban Planning National Taipei UniversityTaipei Campus67Sec.3Ming‑shen E.RoadTaipei 10478Taiwan

A broad range of companies around the world has welcomed artificial intelligence(AI)technology in daily practices because it provides decision-makers with comprehensive and intuitive messages about their operations and assists them in formulating appropriate strategies without any hysteresis.This research identifies the essential components of AI applications under an internal audit framework and provides an appropriate direction of strategies,which relate to setting up a priority on alternatives with multiple dimensions/criteria involvement that need to further consider the interconnected and intertwined relationships among them so as to reach a suitable judgment.To obtain this goal and inspired by a model ensemble,we introduce an innovative fuzzy multiple rule-based decision making framework that integrates soft computing,fuzzy set theory,and a multi-attribute decision making algorithm.The results display that the order of priority in improvement—(A)AI application strategy,(B)AI governance,(D)the human factor,and(C)data infrastructure and data quality—is based on the magnitude of their impact.This dynamically enhances the implementation of an AI-driven internal audit framework as well as responds to the strong rise of the big data environment.Highlights Artificial intelligence(AI)promotes the sustainability development of audit tasks.A fuzzy MRDM model extracts key factors from large amounts of data.Fuzzy decision-making trial and evaluation laboratory analysis accounts for dependence and feedback among factors.An effective framework of AI-driven business audit is proposed in which“AI cognition of senior executives”is the most important criterion.

关键词： Fuzzy multiple rule-based decision making auditing Artificial intelligence Risk management

Government auditing and corruption control: Evidence from China's provincial panel data

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China Journal of Accounting Research 2012年第2期5卷 161-184页

作者： Jin Liu Bin Lin School of Business Sun Yat-Sen University Center for Accounting Finance and Institutions Sun Yat-Sen University

Since its foundation, China's government auditing system has played a very important role in maintaining financial and economic order and improving government accountability and transparency. Though a great deal of research has discussed the role of government auditing in discovering and deterring corruption, there is little empirical evidence on whether government auditing actually helps to reduce corruption. Using China's provincial panel data from 1999 to2008, this paper empirically examines the role of government auditing in China's corruption control initiatives. Our findings indicate that the number of irregularities detected in government auditing is positively related to the corruption level in that province, which means the more severe the corruption is in a province, the more irregularities in government accounts are found by local audit institutions.Also, post-audit rectification effort is negatively related to the corruption level in that province, indicating that greater rectification effort is associated with less corruption. This paper provides empirical evidence on how government auditing can contribute to curbing corruption, which is also helpful for understanding the role of China's local audit institutions in government governance and can enrich the literature on both government auditing and corruption control.

关键词： Government auditing Post-audit rectification Corru

Extending auditing Models to Correspond with Clients’ Needs in Cloud Environments

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International Journal of Communications, Network and System Sciences 2016年第9期9卷 347-360页

作者： Rizik M. H. Al-Sayyed Esam Y. Al-Nsour Laith M. Al-Omari Department of Business Information Technology King Abdullah II School for Information Technology The University of Jordan Amman Jordan Department of Computer Science King Abdullah II School for Information Technology The University of Jordan Amman Jordan Department of Computer Information Systems King Abdullah II School for Information Technology The University of Jordan Amman Jordan

The user control over the life cycle of data is of an extreme importance in clouds in order to determine whether the service provider adheres to the client’s pre-specified needs in the contract between them or not, significant clients concerns raise on some aspects like social, location and the laws to which the data are subject to. The problem is even magnified more with the lack of transparency by Cloud Service Providers (CSPs). auditing and compliance enforcement introduce different set of challenges in cloud computing that are not yet resolved. In this paper, a conducted questionnaire showed that the data owners have real concerns about not just the secrecy and integrity of their data in cloud environment, but also for spatial, temporal, and legal issues related to their data especially for sensitive or personal data. The questionnaire results show the importance for the data owners to address mainly three major issues: Their ability to continue the work, the secrecy and integrity of their data, and the spatial, legal, temporal constraints related to their data. Although a good volume of work was dedicated for auditing in the literature, only little work was dedicated to the fulfillment of the contractual obligations of the CSPs. The paper contributes to knowledge by proposing an extension to the auditing models to include the fulfillment of contractual obligations aspects beside the important aspects of secrecy and integrity of client’s data.

关键词： auditing Public Audibility Dynamic Data auditing Spatial Control Temporal Control Logging Data Contractual Obligations

Energy auditing and Improvement Scheme for Faculty of Applied Medical Sciences at Taibah University

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Open Journal of Energy Efficiency 2020年第1期9卷 64-80页

作者： Khaled S. AlQdah Osama Alhazmi Mustafa Mohammad Abdulelah Alzahrani Hussein Alaqeel Mechanical Engineering Department College of Engineering Taibah University Medina KSA

In this work, a survey is used to investigate the current energy performance for Faculty of Applied Medical Sciences (previously Faculty of Engineering) at Taibah University in Medina city. The results of the survey show that several factors affect the energy performance in this building. It revealed that the building has been poorly designed from the point of view of thermal performance. Therefore, the building energy consumption needs to be monitored and maintained through energy auditing program. To determine the energy profile, the power consumption was calculated;the cooling load was estimated and analyzed to know the actual capacity required. The level of comfort in the building has been evaluated. Against the installed air conditioning capacity of 200-ton refrigeration, the cooling load calculations showed that the maximum cooling load needed, which is in August is only 83.22-ton refrigeration. In addition, illumination levels were measured and compared to the standard levels. Based on obtained results, two solutions were proposed: to install a building management system with approximate cost of 337,904 SR and to replace the existing chiller. Finally, the payback period for the proposed system has been estimated and found to be about 5.4 years.

关键词： auditing Payback Period Cooling Load Building Management System Illumination