In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is t...In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is to provide insights into how energy audits, with a scope on air conditioning (AC) systems, contribute to develop energy efficiency options for a government building in the city of Hermosillo, Mexico. The methodology is based in the energy audit framework proposed by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE). Results show that, in a typical day of maximum consumption, AC represents 64% of the total electrical consumption, while office equipment accounted for 22%, and lighting 14%. Additionally, AC system has a yearly consumption of 54,419.40 kWh with an emission estimate of 24.92 tons of CO2-eq/year. Three approaches for energy efficiency proposals were addressed through AC systems: Improvement of the operation and consumption habits, maintenance and reconditioning of facilities, and replacement of AC units. While Mexico has international commitments through environmental treaties related to contribute to climate change mitigation, this study shows that, at least one government building still produces potential impacts that can be deterred by addressing structural and behavioral changes related to AC operation. Finally, this study may be used as reference for energy efficiency practitioners or decision-making authorities in the public administration field for developing better energy policies for government buildings.展开更多
Objective: To study causes of maternal mortality according to reports of maternal death audits in the University Teaching Hospital Bogodogo (UTH-B) of Ouagadougou, Burkina Faso. Materials and Method: This was a prospe...Objective: To study causes of maternal mortality according to reports of maternal death audits in the University Teaching Hospital Bogodogo (UTH-B) of Ouagadougou, Burkina Faso. Materials and Method: This was a prospective study that took place over a year from 1 January to 31 December 2017.? It concerned maternal deaths that occurred during this period in the obstetrics and gynecology department of the University Teaching Hospital Bogodogo (UTH-B). All maternal deaths were systematically audited by the audit committee;interviews with providers and families were sometimes conducted. The record books of all patients were analyzed by the audit committee;if necessary, interviews were conducted with care providers and families. The main information collected were recorded on individual files, entered and analyzed using the software Epi-info 7. Result: During the study period, we recorded 32 maternal deaths i.e., 587 per 100,000 live births. Deceased women under age 20 were the most numerous, followed by women aged 20 to 24. The death occurred in most cases in the puerperium in 69.80% of cases. Complications of pregnancy were the most incriminated causes in maternal deaths. Bleeding was the leading cause, accounting for 34.3%. They are followed by hypertensive disorders of pregnancy (21.8%) and infections (18.8%). In the contributing factors, resource factors were incriminated in 56.2% of cases, social factors in 43.7% of cases and medical factors in 25.4% of cases. Death was non-preventable in 76.2% of cases compared to 23.8% of preventable deaths. Conclusion: Maternal mortality is a major public health problem at the maternity hospital of the university hospital Yalgado Ouedraogo. Hemorrhage is the first cause of death. Hypertensive diseases are more and more worrying. Solutions must be found to improve the practice of audits in the obstetrics and gynecology department of UTH-B.展开更多
This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an ana...This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.展开更多
Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit...Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.展开更多
The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to it...The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to its withdrawal from production.The principal difference between PQS and GxP rules from other quality systems is that the medicinal product,its safety and efficacy is put at the forefront.At the same time,PQS implies a process approach to all components that should be aimed at achieving the main goal—ensuring and guaranteeing the quality of the medicinal product for the end user(patient)—and should be based on the quality risk management system.An integral part of PQS,as well as the GxP rules adopted in the European Union and PIC/S,is a process for self-inspections and/or quality audits,which regularly appraises the effectiveness and applicability of the PQS.This publication is dedicated to the definition of self-inspections(internal audits)as one of the PQS’s processes.The article defines the main standard stages and develops a model of a risk-based approach to the self-inspections’planning in relation to processes of the pharmaceutical quality system.展开更多
This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is...This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is a growing inclination to furnish vips with superior and sustainable services in an energy-efficient and eco-friendly way. Comprehensive research was conducted from energy audits gathered from the establishments and contracted auditing companies, on top of this, hotel staff were given digital questionnaires. To add to the data, the researcher surveyed the hotels with engineering managers. The Energy Audits found that all 10 hotels had adopted Energy Conservation Opportunities (ECOs). After further analysis, the mean adoption rate of Energy Conservation Opportunities (ECOs) during the past three years was 55.83%, which was below the aim of 100%. According to studies, hotel staff manages energy to cut costs. The researcher found that hotels use up a lot of energy. However, they have conservation potential, depending on government policies, costs, ease of implementation, and management commitment to sustainable practices. Essentially, Energy Conservation Opportunities (ECOs) reduce energy expenditures and boost reliable revenues, especially during high energy prices and uncertainty.展开更多
With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financ...With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.展开更多
The unprecedented scale of large models,such as large language models(LLMs)and text-to-image diffusion models,has raised critical concerns about the unauthorized use of copyrighted data during model training.These con...The unprecedented scale of large models,such as large language models(LLMs)and text-to-image diffusion models,has raised critical concerns about the unauthorized use of copyrighted data during model training.These concerns have spurred a growing demand for dataset copyright auditing techniques,which aim to detect and verify potential infringements in the training data of commercial AI systems.This paper presents a survey of existing auditing solutions,categorizing them across key dimensions:data modality,model training stage,data overlap scenarios,and model access levels.We highlight major trends,including the prevalence of black-box auditing methods and the emphasis on fine-tuning rather than pre-training.Through an in-depth analysis of 12 representative works,we extract four key observations that reveal the limitations of current methods.Furthermore,we identify three open challenges and propose future directions for robust,multimodal,and scalable auditing solutions.Our findings underscore the urgent need to establish standardized benchmarks and develop auditing frameworks that are resilient to low watermark densities and applicable in diverse deployment settings.展开更多
With the deep integration of digital technology and the real economy,AI auditing has emerged as a core paradigm that breaks through the pain points of traditional auditing,such as“sampling limitations,post-event lag,...With the deep integration of digital technology and the real economy,AI auditing has emerged as a core paradigm that breaks through the pain points of traditional auditing,such as“sampling limitations,post-event lag,and reliance on manual labor”.This paper systematically reviews the theoretical connotations of AI auditing,reveals its current practical status,deeply analyzes four core challenges:data quality,ethical compliance,talent adaptation,and institutional synergy,and proposes feasible development paths from four dimensions:technological optimization,institutional construction,talent cultivation,and industry synergy.The research indicates that AI auditing needs to be“based on data elements,driven by technological innovation,with institutional guarantees as the bottom line,and talent adaptation as the core”,and achieve an upgrade from“tool assistance”to“governance synergy”under the promotion of new productive forces.展开更多
With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of complete...With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of completed final accounts for photovoltaic power generation projects faces many challenges,such as incomplete institutional processes,scattered archive management materials,inadequate digital intelligence systems,and insufficient analysis of final account amounts.Based on this,this article aims to deeply analyze these issues and propose targeted audit suggestions to standardize the construction and audit work of photovoltaic power generation projects and promote the sustainable and healthy development of the photovoltaic power generation business.展开更多
Cloud storage,a core component of cloud computing,plays a vital role in the storage and management of data.Electronic Health Records(EHRs),which document users’health information,are typically stored on cloud servers...Cloud storage,a core component of cloud computing,plays a vital role in the storage and management of data.Electronic Health Records(EHRs),which document users’health information,are typically stored on cloud servers.However,users’sensitive data would then become unregulated.In the event of data loss,cloud storage providers might conceal the fact that data has been compromised to protect their reputation and mitigate losses.Ensuring the integrity of data stored in the cloud remains a pressing issue that urgently needs to be addressed.In this paper,we propose a data auditing scheme for cloud-based EHRs that incorporates recoverability and batch auditing,alongside a thorough security and performance evaluation.Our scheme builds upon the indistinguishability-based privacy-preserving auditing approach proposed by Zhou et al.We identify that this scheme is insecure and vulnerable to forgery attacks on data storage proofs.To address these vulnerabilities,we enhanced the auditing process using masking techniques and designed new algorithms to strengthen security.We also provide formal proof of the security of the signature algorithm and the auditing scheme.Furthermore,our results show that our scheme effectively protects user privacy and is resilient against malicious attacks.Experimental results indicate that our scheme is not only secure and efficient but also supports batch auditing of cloud data.Specifically,when auditing 10,000 users,batch auditing reduces computational overhead by 101 s compared to normal auditing.展开更多
This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time...This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time series econometric analysis was performed to determine the factors that influence financial stability,transparency,and regulatory compliance in Greek Firms.Data were collected from 120 internal auditors and financial professionals employed in organizations across multiple sectors of the Greek economy.In line with existing literature,findings show that robust internal audit and ESG practices are essential in promoting financial stability,transparency,and regulatory compliance.The paper provides empirical evidence that well-structured internal audit mechanisms and effective ESG initiatives reduce financial risks,while enhancing organizational sustainability and resilience.The results emphasize the growing importance of ESG considerations in corporate governance and suggest that improvements in both internal audit systems,as well as robust ESG policies,can strengthen risk management strategies and improve long-term financial performance.While previous research has thoroughly investigated the impact of internal audits on financial stability and the influence of ESG on corporate sustainability,this paper specifically examines their combined effect on financial risk management.Using firm level data across various sectors of the Greek economy,this study provides insights into how internal audit and ESG policies can jointly contribute towards enhancing financial resilience,transparency,and regulatory compliance.展开更多
AI applications have become ubiquitous,bringing significant convenience to various industries.In e-commerce,AI can enhance product recommendations for individuals and provide businesses with more accurate predictions ...AI applications have become ubiquitous,bringing significant convenience to various industries.In e-commerce,AI can enhance product recommendations for individuals and provide businesses with more accurate predictions for market strategy development.However,if the data used for AI applications is damaged or lost,it will inevitably affect the effectiveness of these AI applications.Therefore,it is essential to verify the integrity of e-commerce data.Although existing Provable Data Possession(PDP)protocols can verify the integrity of cloud data,they are not suitable for e-commerce scenarios due to the limited computational capabilities of edge servers,which cannot handle the high computational overhead of generating homomorphic verification tags in PDP.To address this issue,we propose PDP with Outsourced Tag Generation for AI-driven e-commerce,which outsources the computation of homomorphic verification tags to cloud servers while introducing a lightweight verification method to ensure that the tags match the uploaded data.Additionally,the proposed scheme supports dynamic operations such as adding,deleting,and modifying data,enhancing its practicality.Finally,experiments show that the additional computational overhead introduced by outsourcing homomorphic verification tags is acceptable compared to the original PDP.展开更多
In view of the series of problems found in the rural collective economic audit in Zhangdian District of Zibo City in the past five years,this study used empirical research methods to deeply analyze the current situati...In view of the series of problems found in the rural collective economic audit in Zhangdian District of Zibo City in the past five years,this study used empirical research methods to deeply analyze the current situation and existing problems of the village collective audit work.On this basis,typical cases were selected for in-depth analysis,the effects of different audit modes were compared,and the reliable paths to improve the efficiency of village collective audit were studied and considered.The results show that the social governance strategy plays a positive role in improving the efficiency of village collective audit.This study is expected to provide a reference for the improvement of village collective audit efficiency,and is of great significance to improve the village collective financial management and promote the improvement of the rural governance system.展开更多
In certain cloud Electronic Medical Records (EMRs) applications, the data ownership may need to be transferred. In practice, not only the data but also the auditing ability should be transferred securely and efciently...In certain cloud Electronic Medical Records (EMRs) applications, the data ownership may need to be transferred. In practice, not only the data but also the auditing ability should be transferred securely and efciently. However, we investigate and fnd that most of the existing data ownership transfer protocols only work well between two indi-viduals,and they become inefcient when dealing between two communities. The proposals for transferring tags between communities are problematic as well since, they require all members get involved or a fully trusted aggrega-torfacilitates ownership transfer, which are unrealistic in certain scenarios. To alleviate these problems, in this paper we develop a secure auditing protocol with decentralized (t, n)-threshold ownership transfer for cloud EMRs. This protocol is designed to operate efciently without requiring the mandatory participation of every user or the involve-mentof any trusted third-party. It is achieved by employing the threshold signature. Rigorous security analyses and comprehensive performance evaluations illustrate the security and practicality of our protocol. Specifcally, according to the evaluations and comparisons, the communication and computational consumption is independent of the fle size, i.e., it is constant in our protocol for both communities.展开更多
With the rapid development of blockchain technology,the Chinese government has proposed that the commercial use of blockchain services in China should support the national encryption standard,also known as the state s...With the rapid development of blockchain technology,the Chinese government has proposed that the commercial use of blockchain services in China should support the national encryption standard,also known as the state secret algorithm GuoMi algorithm.The original Hyperledger Fabric only supports internationally common encryption algorithms,so it is particularly necessary to enhance support for the national encryption standard.Traditional identity authentication,access control,and security audit technologies have single-point failures,and data can be easily tampered with,leading to trust issues.To address these problems,this paper proposes an optimized and application research plan for Hyperledger Fabric.We study the optimization model of cryptographic components in Hyperledger Fabric,and based on Fabric's pluggable mechanism,we enhance the Fabric architecture with the national encryption standard.In addition,we research key technologies involved in the secure application protocol based on the blockchain.We propose a blockchain-based identity authentication protocol,detailing the design of an identity authentication scheme based on blockchain certificates and Fabric CA,and use a dual-signature method to further improve its security and reliability.Then,we propose a flexible,dynamically configurable real-time access control and security audit mechanism based on blockchain,further enhancing the security of the system.展开更多
Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze ...Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze the role of internal audit in improving the quality of government financial reporting using a literature review approach based on agency theory.The method employed is a systematic literature review of 12 scholarly articles(7 national and 5 international),as well as relevant books and official reports published within the last five years(2019-2024).The findings indicate that an effective and independent internal audit can reduce information asymmetry between the government(agent)and the public(principal),enhance compliance with Government Accounting Standards(SAP),and strengthen internal controls and financial governance.This study concludes that a competent internal audit function is a critical prerequisite for producing reliable,relevant,and accountable financial statements.The findings support agency theory and offer key recommendations for strengthening internal audit practices in the public sector.展开更多
This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit...This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.展开更多
This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit...This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.展开更多
文摘In the face of the climate change, energy consumption is one of the main issues to be solved. Energy audits are useful tools that may contribute to develop energy efficiency initiatives. The purpose of this paper is to provide insights into how energy audits, with a scope on air conditioning (AC) systems, contribute to develop energy efficiency options for a government building in the city of Hermosillo, Mexico. The methodology is based in the energy audit framework proposed by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE). Results show that, in a typical day of maximum consumption, AC represents 64% of the total electrical consumption, while office equipment accounted for 22%, and lighting 14%. Additionally, AC system has a yearly consumption of 54,419.40 kWh with an emission estimate of 24.92 tons of CO2-eq/year. Three approaches for energy efficiency proposals were addressed through AC systems: Improvement of the operation and consumption habits, maintenance and reconditioning of facilities, and replacement of AC units. While Mexico has international commitments through environmental treaties related to contribute to climate change mitigation, this study shows that, at least one government building still produces potential impacts that can be deterred by addressing structural and behavioral changes related to AC operation. Finally, this study may be used as reference for energy efficiency practitioners or decision-making authorities in the public administration field for developing better energy policies for government buildings.
文摘Objective: To study causes of maternal mortality according to reports of maternal death audits in the University Teaching Hospital Bogodogo (UTH-B) of Ouagadougou, Burkina Faso. Materials and Method: This was a prospective study that took place over a year from 1 January to 31 December 2017.? It concerned maternal deaths that occurred during this period in the obstetrics and gynecology department of the University Teaching Hospital Bogodogo (UTH-B). All maternal deaths were systematically audited by the audit committee;interviews with providers and families were sometimes conducted. The record books of all patients were analyzed by the audit committee;if necessary, interviews were conducted with care providers and families. The main information collected were recorded on individual files, entered and analyzed using the software Epi-info 7. Result: During the study period, we recorded 32 maternal deaths i.e., 587 per 100,000 live births. Deceased women under age 20 were the most numerous, followed by women aged 20 to 24. The death occurred in most cases in the puerperium in 69.80% of cases. Complications of pregnancy were the most incriminated causes in maternal deaths. Bleeding was the leading cause, accounting for 34.3%. They are followed by hypertensive disorders of pregnancy (21.8%) and infections (18.8%). In the contributing factors, resource factors were incriminated in 56.2% of cases, social factors in 43.7% of cases and medical factors in 25.4% of cases. Death was non-preventable in 76.2% of cases compared to 23.8% of preventable deaths. Conclusion: Maternal mortality is a major public health problem at the maternity hospital of the university hospital Yalgado Ouedraogo. Hemorrhage is the first cause of death. Hypertensive diseases are more and more worrying. Solutions must be found to improve the practice of audits in the obstetrics and gynecology department of UTH-B.
文摘This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.
文摘Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.
文摘The quality system of any modern pharmaceutical company is the pharmaceutical quality system(PQS),which extends the GMP standards to all stages of the medicinal productslife cycle,from pharmaceutical development to its withdrawal from production.The principal difference between PQS and GxP rules from other quality systems is that the medicinal product,its safety and efficacy is put at the forefront.At the same time,PQS implies a process approach to all components that should be aimed at achieving the main goal—ensuring and guaranteeing the quality of the medicinal product for the end user(patient)—and should be based on the quality risk management system.An integral part of PQS,as well as the GxP rules adopted in the European Union and PIC/S,is a process for self-inspections and/or quality audits,which regularly appraises the effectiveness and applicability of the PQS.This publication is dedicated to the definition of self-inspections(internal audits)as one of the PQS’s processes.The article defines the main standard stages and develops a model of a risk-based approach to the self-inspections’planning in relation to processes of the pharmaceutical quality system.
文摘This study assesses the implementation of energy conservation opportunities in four-star and five-star hotels in Nairobi. The Covid-19 pandemic had a significant impact on the Hospitality Industry. Currently, there is a growing inclination to furnish vips with superior and sustainable services in an energy-efficient and eco-friendly way. Comprehensive research was conducted from energy audits gathered from the establishments and contracted auditing companies, on top of this, hotel staff were given digital questionnaires. To add to the data, the researcher surveyed the hotels with engineering managers. The Energy Audits found that all 10 hotels had adopted Energy Conservation Opportunities (ECOs). After further analysis, the mean adoption rate of Energy Conservation Opportunities (ECOs) during the past three years was 55.83%, which was below the aim of 100%. According to studies, hotel staff manages energy to cut costs. The researcher found that hotels use up a lot of energy. However, they have conservation potential, depending on government policies, costs, ease of implementation, and management commitment to sustainable practices. Essentially, Energy Conservation Opportunities (ECOs) reduce energy expenditures and boost reliable revenues, especially during high energy prices and uncertainty.
文摘With the development of modern educational concepts and technologies,corporate financial audit is facing unprecedented challenges and opportunities.This paper first analyzes the new characteristics of corporate financial audit in the context of modern education,including the widespread application of digital audit tools,the diversification of audit content,and the increased requirements for audit efficiency.Then,it explores the innovative practices in corporate financial audit,such as the introduction of big data analysis technology,the construction of intelligent audit platforms,and the implementation of continuous audit.The paper also conducts an in-depth study on the impact of these innovative practices on the processes,quality,and risk management of corporate financial audit.Finally,it summarizes the effectiveness of the innovation and practice of corporate financial audit in the context of modern education,and looks forward to future development trends,providing references for theoretical research and practical operations in related fields.
基金supported in part by NSFC under Grant Nos.62402379,U22A2029 and U24A20237.
文摘The unprecedented scale of large models,such as large language models(LLMs)and text-to-image diffusion models,has raised critical concerns about the unauthorized use of copyrighted data during model training.These concerns have spurred a growing demand for dataset copyright auditing techniques,which aim to detect and verify potential infringements in the training data of commercial AI systems.This paper presents a survey of existing auditing solutions,categorizing them across key dimensions:data modality,model training stage,data overlap scenarios,and model access levels.We highlight major trends,including the prevalence of black-box auditing methods and the emphasis on fine-tuning rather than pre-training.Through an in-depth analysis of 12 representative works,we extract four key observations that reveal the limitations of current methods.Furthermore,we identify three open challenges and propose future directions for robust,multimodal,and scalable auditing solutions.Our findings underscore the urgent need to establish standardized benchmarks and develop auditing frameworks that are resilient to low watermark densities and applicable in diverse deployment settings.
文摘With the deep integration of digital technology and the real economy,AI auditing has emerged as a core paradigm that breaks through the pain points of traditional auditing,such as“sampling limitations,post-event lag,and reliance on manual labor”.This paper systematically reviews the theoretical connotations of AI auditing,reveals its current practical status,deeply analyzes four core challenges:data quality,ethical compliance,talent adaptation,and institutional synergy,and proposes feasible development paths from four dimensions:technological optimization,institutional construction,talent cultivation,and industry synergy.The research indicates that AI auditing needs to be“based on data elements,driven by technological innovation,with institutional guarantees as the bottom line,and talent adaptation as the core”,and achieve an upgrade from“tool assistance”to“governance synergy”under the promotion of new productive forces.
文摘With the continuous adjustment of the energy structure,photovoltaic(PV)power generation projects are increasing,playing a crucial role in promoting the application of clean energy.However,the current audit of completed final accounts for photovoltaic power generation projects faces many challenges,such as incomplete institutional processes,scattered archive management materials,inadequate digital intelligence systems,and insufficient analysis of final account amounts.Based on this,this article aims to deeply analyze these issues and propose targeted audit suggestions to standardize the construction and audit work of photovoltaic power generation projects and promote the sustainable and healthy development of the photovoltaic power generation business.
基金supported by National Natural Science Foundation of China(No.62172436)Additionally,it is supported by Natural Science Foundation of Shaanxi Province(No.2023-JC-YB-584)Engineering University of PAP’s Funding for Scientific Research Innovation Team and Key Researcher(No.KYGG202011).
文摘Cloud storage,a core component of cloud computing,plays a vital role in the storage and management of data.Electronic Health Records(EHRs),which document users’health information,are typically stored on cloud servers.However,users’sensitive data would then become unregulated.In the event of data loss,cloud storage providers might conceal the fact that data has been compromised to protect their reputation and mitigate losses.Ensuring the integrity of data stored in the cloud remains a pressing issue that urgently needs to be addressed.In this paper,we propose a data auditing scheme for cloud-based EHRs that incorporates recoverability and batch auditing,alongside a thorough security and performance evaluation.Our scheme builds upon the indistinguishability-based privacy-preserving auditing approach proposed by Zhou et al.We identify that this scheme is insecure and vulnerable to forgery attacks on data storage proofs.To address these vulnerabilities,we enhanced the auditing process using masking techniques and designed new algorithms to strengthen security.We also provide formal proof of the security of the signature algorithm and the auditing scheme.Furthermore,our results show that our scheme effectively protects user privacy and is resilient against malicious attacks.Experimental results indicate that our scheme is not only secure and efficient but also supports batch auditing of cloud data.Specifically,when auditing 10,000 users,batch auditing reduces computational overhead by 101 s compared to normal auditing.
文摘This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time series econometric analysis was performed to determine the factors that influence financial stability,transparency,and regulatory compliance in Greek Firms.Data were collected from 120 internal auditors and financial professionals employed in organizations across multiple sectors of the Greek economy.In line with existing literature,findings show that robust internal audit and ESG practices are essential in promoting financial stability,transparency,and regulatory compliance.The paper provides empirical evidence that well-structured internal audit mechanisms and effective ESG initiatives reduce financial risks,while enhancing organizational sustainability and resilience.The results emphasize the growing importance of ESG considerations in corporate governance and suggest that improvements in both internal audit systems,as well as robust ESG policies,can strengthen risk management strategies and improve long-term financial performance.While previous research has thoroughly investigated the impact of internal audits on financial stability and the influence of ESG on corporate sustainability,this paper specifically examines their combined effect on financial risk management.Using firm level data across various sectors of the Greek economy,this study provides insights into how internal audit and ESG policies can jointly contribute towards enhancing financial resilience,transparency,and regulatory compliance.
基金funded by the Taiwan Comprehensive University System and the National Science and Technology Council of Taiwan under grant number NSTC 111-2410-H-019-006-MY3Additionally,this work was financially/partially supported by the Advanced Institute of Manufacturing with High-tech Innovations(AIM-HI)from the Featured Areas Research Center Program within the framework of the Higher Education Sprout Project by the Ministry of Education(MOE)in Taiwan+1 种基金the National Natural Science Foundation of China,No.62402444the Zhejiang Provincial Natural Science Foundation of China,No.LQ24F020012.
文摘AI applications have become ubiquitous,bringing significant convenience to various industries.In e-commerce,AI can enhance product recommendations for individuals and provide businesses with more accurate predictions for market strategy development.However,if the data used for AI applications is damaged or lost,it will inevitably affect the effectiveness of these AI applications.Therefore,it is essential to verify the integrity of e-commerce data.Although existing Provable Data Possession(PDP)protocols can verify the integrity of cloud data,they are not suitable for e-commerce scenarios due to the limited computational capabilities of edge servers,which cannot handle the high computational overhead of generating homomorphic verification tags in PDP.To address this issue,we propose PDP with Outsourced Tag Generation for AI-driven e-commerce,which outsources the computation of homomorphic verification tags to cloud servers while introducing a lightweight verification method to ensure that the tags match the uploaded data.Additionally,the proposed scheme supports dynamic operations such as adding,deleting,and modifying data,enhancing its practicality.Finally,experiments show that the additional computational overhead introduced by outsourcing homomorphic verification tags is acceptable compared to the original PDP.
文摘In view of the series of problems found in the rural collective economic audit in Zhangdian District of Zibo City in the past five years,this study used empirical research methods to deeply analyze the current situation and existing problems of the village collective audit work.On this basis,typical cases were selected for in-depth analysis,the effects of different audit modes were compared,and the reliable paths to improve the efficiency of village collective audit were studied and considered.The results show that the social governance strategy plays a positive role in improving the efficiency of village collective audit.This study is expected to provide a reference for the improvement of village collective audit efficiency,and is of great significance to improve the village collective financial management and promote the improvement of the rural governance system.
基金supported by the National Natural Science Foundation of China(No.61902289,No.62202102,No.61972096)the University-Industry Coop-eration Project of Fujian Provincial Department of Science and Technology(2022H60250)+2 种基金the National Technology Development Project in Fujian prov-ince(No.2023L3007)Key Projects of Scientifc and Technological Innovation in Fujian Province(No.2022G02003)the Natural Science Foundation of Fujian Province(No.2023J01534).
文摘In certain cloud Electronic Medical Records (EMRs) applications, the data ownership may need to be transferred. In practice, not only the data but also the auditing ability should be transferred securely and efciently. However, we investigate and fnd that most of the existing data ownership transfer protocols only work well between two indi-viduals,and they become inefcient when dealing between two communities. The proposals for transferring tags between communities are problematic as well since, they require all members get involved or a fully trusted aggrega-torfacilitates ownership transfer, which are unrealistic in certain scenarios. To alleviate these problems, in this paper we develop a secure auditing protocol with decentralized (t, n)-threshold ownership transfer for cloud EMRs. This protocol is designed to operate efciently without requiring the mandatory participation of every user or the involve-mentof any trusted third-party. It is achieved by employing the threshold signature. Rigorous security analyses and comprehensive performance evaluations illustrate the security and practicality of our protocol. Specifcally, according to the evaluations and comparisons, the communication and computational consumption is independent of the fle size, i.e., it is constant in our protocol for both communities.
基金supported by Fujian Provincial Social Science Foundation Public Security Theory Research Project(FJ2023TWGA004)Education and Scientific Research Special Project of Fujian Provincial Department of Finance(Research on the Application of Blockchain Technology in Prison Law Enforcement Management),under National Key R&D Program of China(2020YFB1005500)。
文摘With the rapid development of blockchain technology,the Chinese government has proposed that the commercial use of blockchain services in China should support the national encryption standard,also known as the state secret algorithm GuoMi algorithm.The original Hyperledger Fabric only supports internationally common encryption algorithms,so it is particularly necessary to enhance support for the national encryption standard.Traditional identity authentication,access control,and security audit technologies have single-point failures,and data can be easily tampered with,leading to trust issues.To address these problems,this paper proposes an optimized and application research plan for Hyperledger Fabric.We study the optimization model of cryptographic components in Hyperledger Fabric,and based on Fabric's pluggable mechanism,we enhance the Fabric architecture with the national encryption standard.In addition,we research key technologies involved in the secure application protocol based on the blockchain.We propose a blockchain-based identity authentication protocol,detailing the design of an identity authentication scheme based on blockchain certificates and Fabric CA,and use a dual-signature method to further improve its security and reliability.Then,we propose a flexible,dynamically configurable real-time access control and security audit mechanism based on blockchain,further enhancing the security of the system.
文摘Internal audit plays a strategic role in ensuring the reliability of government financial statements,which are essential tools for achieving public financial accountability and transparency.This study aims to analyze the role of internal audit in improving the quality of government financial reporting using a literature review approach based on agency theory.The method employed is a systematic literature review of 12 scholarly articles(7 national and 5 international),as well as relevant books and official reports published within the last five years(2019-2024).The findings indicate that an effective and independent internal audit can reduce information asymmetry between the government(agent)and the public(principal),enhance compliance with Government Accounting Standards(SAP),and strengthen internal controls and financial governance.This study concludes that a competent internal audit function is a critical prerequisite for producing reliable,relevant,and accountable financial statements.The findings support agency theory and offer key recommendations for strengthening internal audit practices in the public sector.
文摘This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.
文摘This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.
