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
Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit...Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit risk responsibility,combined with the understanding of the types of audit risk elements related to audit standards,the differences in the understanding of audit risk and its relationship model application caused by the different audit cultures in China and the West have led to a bias of Chinese certified public accountants to bear inspection risks,which affects their professional enthusiasm and continues to cause accounting firms to be lazy in audit quality management.Based on this,literature research,case analysis,and logical deduction methods were used to redefine the concept of audit risk from the perspective of risk responsibility subjects.The traditional audit risk elements and their relationship models were briefly introduced,and the identification of audit risk elements and optimization of audit risk relationship models were systematically demonstrated.展开更多
Based on the fractional order theory and sliding mode control theory,a model prediction current control(MPCC)strategy based on fractional observer is proposed for the permanent magnet synchronous motor(PMSM)driven by ...Based on the fractional order theory and sliding mode control theory,a model prediction current control(MPCC)strategy based on fractional observer is proposed for the permanent magnet synchronous motor(PMSM)driven by three-level inverter.Compared with the traditional sliding mode speed observer,the observer is very simple and eases to implement.Moreover,the observer reduces the ripple of the motor speed in high frequency range in an efficient way.To reduce the stator current ripple and improve the control performance of the torque and speed,the MPCC strategy is put forward,which can make PMSM MPCC system have better control performance,stronger robustness and good dynamic performance.The simulation results validate the feasibility and effectiveness of the proposed scheme.展开更多
A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objective...A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process.展开更多
Aiming at the difficulty of setting the weight coefficient in the value function of model predictive torque control(MPTC)for permanent magnet synchronous motor(PMSM)driven by three-level inverter,a fine-division model...Aiming at the difficulty of setting the weight coefficient in the value function of model predictive torque control(MPTC)for permanent magnet synchronous motor(PMSM)driven by three-level inverter,a fine-division model predictive flux control(MPFC)method is proposed.First,establish a mathematical model between the motor torque and the stator flux linkage according to the mathematical equations of PMSM.Thus,the control of the motor torque and stator flux linkage in the MPTC is transformed into the control of a single stator flux linkage vector,omitting the cumbersome weight setting process in the traditional MPTC.The midpoint potential control strategy is proposed,which uses the characteristics of redundant small vectors to balance the midpoint potential.After that,a fine-division strategy is proposed,which effectively reduces the number of candidate vectors and the computational burden of the system.Finally,the proposed MPFC is compared with MPTC by simulation.The results show that the proposed fine-division MPFC effectively reduces the system calculation,and has the advantages of simple principle and better dynamic and steady-state control performance.The feasibility of the control strategy is verified.展开更多
In the present paper, the time-resolved transient absorption spectroscopy of helium atoms is investigated based on the three-level modeling. The helium atoms are subjected to an extreme ultraviolet （XUV） attosecond ...In the present paper, the time-resolved transient absorption spectroscopy of helium atoms is investigated based on the three-level modeling. The helium atoms are subjected to an extreme ultraviolet （XUV） attosecond pulse and a time-delayed infrared （IR） few-cycle laser field. The odd excited state are populated from the ground state by the XUV pulse due to the dipole selection rule, and probed by the time-delayed IR laser. The time-resolved transient absorption spectroscopy based on the different coupling mechanism demonstrate some different features, the photoabsorption spectrum based on three-level model with rotating wave approximation （RWA） cannot repeat the fast oscillation and the sideband structure which have been observed in the previous experimental investigation. The dressing effect of IR laser pulse on the ground state can contribute new interference structures in the photoabsorption spectrum.展开更多
Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each prov...Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each provider with reputation or money to ensure provider＇s reliability so as to improve the availability of service contents. However, these schemes bring considerable risk to consumers when a provider with high reputation or money publishes a malicious service content. Moreover, the number of providers decreases as some providers are rejected while they have unconsciously published one or several polluted content., ever. The risk may spread to more users and cause the collapse of the service system. Recently, some researches have shown that the unconscious polluted contents are over twice as many as the intentional polluted contents. In order to distinguish the unconscious polluled contents from the intentional polluted contents and rescue those correlative users, we propose an audit model based on each service content to improve the validity of services. In our model, each node is associated with money, and each service content is associated with reputation. The unconscious polluted contents are prevented via consumers＇ evaluation, and the intentional polluted cantents and malicious providers are rejected via audit executors＇ evaluation. Simulatinn results show that the model improves the ratio of available service contents and reliable providers.展开更多
The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency ...The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.展开更多
It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a...It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.展开更多
The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected thr...The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected through questionnaires. The statistical population consists of auditors who are members of Iranian Association of Certified Public Accountants （IACPA）. The research results reflect that： （1） Auditors do not use statistical techniques for assessing going concern as an analytical procedure; （2） Auditors do not use these techniques as a tool to decrease the bias of judgments in assessing the going concern assumption; （3） Auditors do not use statistical techniques to assess audit risk in the planning stage; （4） Auditors do not use statistical techniques to assess audit risk in the final stage. Furthermore this research shows that auditors believe that the ＂standard concerning usage of analytical procedures needs more clarification＂ and ＂statistical bankruptcy predication models can help auditors in the planning stage＂. The other goal of this research is to show different auditor＇s judgments in assessing the going concern opinion with and without applying the bankruptcy prediction models as an analytical procedure. The result shows that the judgment of auditors toward the going concern assumption has improved by using statistical bankruptcy predication models.展开更多
National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and e...National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and evaluated. Some apocalypses which are useful to the auditing reformation of our country hope to find.展开更多
Modern public hospital management should improve the quality and refine the management route. Hospital internal audit can achieve this goal to a certain extent. At present, the internal audit of public hospitals is mo...Modern public hospital management should improve the quality and refine the management route. Hospital internal audit can achieve this goal to a certain extent. At present, the internal audit of public hospitals is mostly in post supervision, and there is little connection between internal audit and hospital management. It is difficult for the two to cooperate effectively, which plays a role in promoting the high-quality development of modern hospitals. Based on this, on the basis of combining audit with modern hospital management efficiently, this paper discusses the establishment of a whole-process internal audit system to scientifically optimize the internal control environment and promote the high-quality development of hospital economy.展开更多
Large models,such as large language models(LLMs),vision-language models(VLMs),and multimodal agents,have become key elements in artificial intelli⁃gence(AI)systems.Their rapid development has greatly improved percepti...Large models,such as large language models(LLMs),vision-language models(VLMs),and multimodal agents,have become key elements in artificial intelli⁃gence(AI)systems.Their rapid development has greatly improved perception,generation,and decision-making in various fields.However,their vast scale and complexity bring about new security challenges.Issues such as backdoor vulnerabilities during training,jailbreaking in multimodal rea⁃soning,and data provenance and copyright auditing have made security a critical focus for both academia and industry.展开更多
随着大数据环境下数据安全风险复杂化,现有数据安全审计技术因碎片化特征利用及扩展能力不足,难以实现全生命周期风险覆盖,限制了风险检测效能.因此,提出一种基于风险要素的图嵌入数据安全审计方案(graph-embedded data security audit ...随着大数据环境下数据安全风险复杂化,现有数据安全审计技术因碎片化特征利用及扩展能力不足,难以实现全生命周期风险覆盖,限制了风险检测效能.因此,提出一种基于风险要素的图嵌入数据安全审计方案(graph-embedded data security audit scheme based on risk elements,RE-GDSA).首先构建含数据属性D(data)、用户特征U(user)、载体环境C(carrier)、操作行为A(action)的安全风险要素空间,实现数据全生命周期风险特征的结构化映射;然后利用图嵌入技术将风险要素映射为低维语义向量,构建跨维度关联模型以实现高效风险检测.通过有效性分析和性能分析验证了该方案的可行性.展开更多
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.
基金Key Project of Fujian Provincial University Application Technology Engineering Center for E-commerce,“Research on Improving the Risk Relationship Model of Localized Audit Risk Factors in the Digital Economy Background”(Project number:DZSW24-3).
文摘Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit risk responsibility,combined with the understanding of the types of audit risk elements related to audit standards,the differences in the understanding of audit risk and its relationship model application caused by the different audit cultures in China and the West have led to a bias of Chinese certified public accountants to bear inspection risks,which affects their professional enthusiasm and continues to cause accounting firms to be lazy in audit quality management.Based on this,literature research,case analysis,and logical deduction methods were used to redefine the concept of audit risk from the perspective of risk responsibility subjects.The traditional audit risk elements and their relationship models were briefly introduced,and the identification of audit risk elements and optimization of audit risk relationship models were systematically demonstrated.
基金National Natural Science Foundation of China(No.61463025)Opening Foundation of Key Laboratory of Opto-Technology and Intelligent Control(Lanzhou Jiaotong University),Ministry of Education(No.KFKT2018-8)。
文摘Based on the fractional order theory and sliding mode control theory,a model prediction current control(MPCC)strategy based on fractional observer is proposed for the permanent magnet synchronous motor(PMSM)driven by three-level inverter.Compared with the traditional sliding mode speed observer,the observer is very simple and eases to implement.Moreover,the observer reduces the ripple of the motor speed in high frequency range in an efficient way.To reduce the stator current ripple and improve the control performance of the torque and speed,the MPCC strategy is put forward,which can make PMSM MPCC system have better control performance,stronger robustness and good dynamic performance.The simulation results validate the feasibility and effectiveness of the proposed scheme.
文摘A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process.
基金National Natural Science Foundation of China(No.51867012)。
文摘Aiming at the difficulty of setting the weight coefficient in the value function of model predictive torque control(MPTC)for permanent magnet synchronous motor(PMSM)driven by three-level inverter,a fine-division model predictive flux control(MPFC)method is proposed.First,establish a mathematical model between the motor torque and the stator flux linkage according to the mathematical equations of PMSM.Thus,the control of the motor torque and stator flux linkage in the MPTC is transformed into the control of a single stator flux linkage vector,omitting the cumbersome weight setting process in the traditional MPTC.The midpoint potential control strategy is proposed,which uses the characteristics of redundant small vectors to balance the midpoint potential.After that,a fine-division strategy is proposed,which effectively reduces the number of candidate vectors and the computational burden of the system.Finally,the proposed MPFC is compared with MPTC by simulation.The results show that the proposed fine-division MPFC effectively reduces the system calculation,and has the advantages of simple principle and better dynamic and steady-state control performance.The feasibility of the control strategy is verified.
基金Project supported by the National Natural Science Foundation of China(Grant Nos.11674034 and 11564033)the Foundation of President of the China Academy of Engineering Physics(Grant No.2014-1-029)
文摘In the present paper, the time-resolved transient absorption spectroscopy of helium atoms is investigated based on the three-level modeling. The helium atoms are subjected to an extreme ultraviolet （XUV） attosecond pulse and a time-delayed infrared （IR） few-cycle laser field. The odd excited state are populated from the ground state by the XUV pulse due to the dipole selection rule, and probed by the time-delayed IR laser. The time-resolved transient absorption spectroscopy based on the different coupling mechanism demonstrate some different features, the photoabsorption spectrum based on three-level model with rotating wave approximation （RWA） cannot repeat the fast oscillation and the sideband structure which have been observed in the previous experimental investigation. The dressing effect of IR laser pulse on the ground state can contribute new interference structures in the photoabsorption spectrum.
基金National Natural Science Foundation of China(No.60903160)
文摘Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each provider with reputation or money to ensure provider＇s reliability so as to improve the availability of service contents. However, these schemes bring considerable risk to consumers when a provider with high reputation or money publishes a malicious service content. Moreover, the number of providers decreases as some providers are rejected while they have unconsciously published one or several polluted content., ever. The risk may spread to more users and cause the collapse of the service system. Recently, some researches have shown that the unconscious polluted contents are over twice as many as the intentional polluted contents. In order to distinguish the unconscious polluled contents from the intentional polluted contents and rescue those correlative users, we propose an audit model based on each service content to improve the validity of services. In our model, each node is associated with money, and each service content is associated with reputation. The unconscious polluted contents are prevented via consumers＇ evaluation, and the intentional polluted cantents and malicious providers are rejected via audit executors＇ evaluation. Simulatinn results show that the model improves the ratio of available service contents and reliable providers.
基金The authors are grateful for research supports from the Humanities and Social Sciences Research Planning Fund Project of the Ministry of Education of China （Grant No. llYJA790179） and Shandong Provincial Natural Science Foundation, China （Grant No. ZR2010GM010）.
文摘The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.
文摘It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.
文摘The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected through questionnaires. The statistical population consists of auditors who are members of Iranian Association of Certified Public Accountants （IACPA）. The research results reflect that： （1） Auditors do not use statistical techniques for assessing going concern as an analytical procedure; （2） Auditors do not use these techniques as a tool to decrease the bias of judgments in assessing the going concern assumption; （3） Auditors do not use statistical techniques to assess audit risk in the planning stage; （4） Auditors do not use statistical techniques to assess audit risk in the final stage. Furthermore this research shows that auditors believe that the ＂standard concerning usage of analytical procedures needs more clarification＂ and ＂statistical bankruptcy predication models can help auditors in the planning stage＂. The other goal of this research is to show different auditor＇s judgments in assessing the going concern opinion with and without applying the bankruptcy prediction models as an analytical procedure. The result shows that the judgment of auditors toward the going concern assumption has improved by using statistical bankruptcy predication models.
文摘National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and evaluated. Some apocalypses which are useful to the auditing reformation of our country hope to find.
文摘Modern public hospital management should improve the quality and refine the management route. Hospital internal audit can achieve this goal to a certain extent. At present, the internal audit of public hospitals is mostly in post supervision, and there is little connection between internal audit and hospital management. It is difficult for the two to cooperate effectively, which plays a role in promoting the high-quality development of modern hospitals. Based on this, on the basis of combining audit with modern hospital management efficiently, this paper discusses the establishment of a whole-process internal audit system to scientifically optimize the internal control environment and promote the high-quality development of hospital economy.
文摘Large models,such as large language models(LLMs),vision-language models(VLMs),and multimodal agents,have become key elements in artificial intelli⁃gence(AI)systems.Their rapid development has greatly improved perception,generation,and decision-making in various fields.However,their vast scale and complexity bring about new security challenges.Issues such as backdoor vulnerabilities during training,jailbreaking in multimodal rea⁃soning,and data provenance and copyright auditing have made security a critical focus for both academia and industry.
文摘随着大数据环境下数据安全风险复杂化,现有数据安全审计技术因碎片化特征利用及扩展能力不足,难以实现全生命周期风险覆盖,限制了风险检测效能.因此,提出一种基于风险要素的图嵌入数据安全审计方案(graph-embedded data security audit scheme based on risk elements,RE-GDSA).首先构建含数据属性D(data)、用户特征U(user)、载体环境C(carrier)、操作行为A(action)的安全风险要素空间,实现数据全生命周期风险特征的结构化映射;然后利用图嵌入技术将风险要素映射为低维语义向量,构建跨维度关联模型以实现高效风险检测.通过有效性分析和性能分析验证了该方案的可行性.
