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Research on Audit Data Analysis under the Background of Big Data 被引量:1
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作者 Li Zhang 《Journal of Electronic Research and Application》 2021年第3期28-33,共6页
With the arrival of the era of big data,the audit thinking mode has been promoted to change.Under the influence of big data,audit will become an activity of continuous behavio Through cloud data,the staff can control ... With the arrival of the era of big data,the audit thinking mode has been promoted to change.Under the influence of big data,audit will become an activity of continuous behavio Through cloud data,the staff can control the operation status and risk assessment of the whole enterprise,timely analyze,control and respond to risks,and protect the enterprise to reduce risks.With the advent of the era of big data,audit data analysis is becoming more and more important.At the same time,a large amount of data analysis also brings challenges to auditors.Methods to deal and solve the challenges has become an urgent problem to be solved at present.This paper mainly studies the challenges and countermeasures brought by the changes of audit approaches and methods to audit data analysis under the background of big data,so as to continuously innovate and practice the improvement of audit technology and promote the healthy and rapid development of social economy. 展开更多
关键词 Big data audit data analysis RESEARCH
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Public Auditing for Encrypted Data with Client-Side Deduplication in Cloud Storage 被引量:4
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作者 HE Kai HUANG Chuanhe +3 位作者 ZHOU Hao SHI Jiaoli WANG Xiaomao DAN Feng 《Wuhan University Journal of Natural Sciences》 CAS CSCD 2015年第4期291-298,共8页
Storage auditing and client-side deduplication techniques have been proposed to assure data integrity and improve storage efficiency, respectively. Recently, a few schemes start to consider these two different aspects... Storage auditing and client-side deduplication techniques have been proposed to assure data integrity and improve storage efficiency, respectively. Recently, a few schemes start to consider these two different aspects together. However, these schemes either only support plaintext data file or have been proved insecure. In this paper, we propose a public auditing scheme for cloud storage systems, in which deduplication of encrypted data and data integrity checking can be achieved within the same framework. The cloud server can correctly check the ownership for new owners and the auditor can correctly check the integrity of deduplicated data. Our scheme supports deduplication of encrypted data by using the method of proxy re-encryption and also achieves deduplication of data tags by aggregating the tags from different owners. The analysis and experiment results show that our scheme is provably secure and efficient. 展开更多
关键词 public auditing data integrity storage deduplication cloud storage
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Security Analysis on a Remote Data Auditing Scheme for Distributed Storage Systems 被引量:1
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作者 LIU Guangjun ZHANG Lining LI Xiangjun 《Wuhan University Journal of Natural Sciences》 CAS CSCD 2020年第6期527-530,共4页
Remote data auditing becomes critical to ensure the storage reliability in distributed cloud storage.Recently,Le et al proposed an efficient private data auditing scheme NC-Audit designed for regenerating codes,which ... Remote data auditing becomes critical to ensure the storage reliability in distributed cloud storage.Recently,Le et al proposed an efficient private data auditing scheme NC-Audit designed for regenerating codes,which claimed that NC-Audit can effectively realize privacy-preserving data auditing for distributed storage systems.However,our analysis shows that NC-Audit is not secure for that the adversarial cloud can forge some illegal blocks to cheat the auditor successfully with a high probability even without storing the user’s whole data,when the coding field is large enough. 展开更多
关键词 data auditing regeneration code network coding distributed storage cloud computing
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ID-Based Public Auditing Protocol for Cloud Storage Data Integrity Checking with Strengthened Authentication and Security 被引量:1
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作者 JIANG Hong XIE Mingming +2 位作者 KANG Baoyuan LI Chunqing SI Lin 《Wuhan University Journal of Natural Sciences》 CAS CSCD 2018年第4期362-368,共7页
Cloud storage service reduces the burden of data users by storing users' data files in the cloud. But, the files might be modified in the cloud. So, data users hope to check data files integrity periodically. In a pu... Cloud storage service reduces the burden of data users by storing users' data files in the cloud. But, the files might be modified in the cloud. So, data users hope to check data files integrity periodically. In a public auditing protocol, there is a trusted auditor who has certain ability to help users to check the integrity of data files. With the advantages of no public key management and verification, researchers focus on public auditing protocol in ID-based cryptography recently. However, some existing protocols are vulnerable to forgery attack. In this paper, based on ID-based signature technology, by strengthening information authentication and the computing power of the auditor, we propose an ID-based public auditing protocol for cloud data integrity checking. We also prove that the proposed protocol is secure in the random oracle model under the assumption that the Diffie-Hellman problem is hard. Furthermore, we compare the proposed protocol with other two ID-based auditing protocols in security features, communication efficiency and computation cost. The comparisons show that the proposed protocol satisfies more security features with lower computation cost. 展开更多
关键词 ID-based auditing data integrity checking digital signature SECURITY bilinear map
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Training Strategies of Big Data and Audit Professionals in Higher Vocational Colleges
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作者 NINGHuafen 《外文科技期刊数据库(文摘版)教育科学》 2022年第5期203-209,共7页
With the rapid development of various social industries, new requirements are put forward for audit talents and audit supervision. According to the statistics of higher vocational colleges, the number of audit graduat... With the rapid development of various social industries, new requirements are put forward for audit talents and audit supervision. According to the statistics of higher vocational colleges, the number of audit graduates does not correspond to the social demand. Higher vocational colleges take the service of local economy as their important task. Innovative training of audit talents is both an opportunity and a challenge. Starting from the current situation and existing problems of personnel training mode of big data and audit major in higher vocational colleges, and combining with the social demand for audit talents, this paper discusses the ideas of innovation and development of personnel training mode of big data and audit major. 展开更多
关键词 higher vocational colleges big data and audit personnel training
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Provable Data Possession with Outsourced Tag Generation for AI-Driven E-Commerce
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作者 Yi Li Wenying Zheng +1 位作者 Yu-Sheng Su Meiqin Tang 《Computers, Materials & Continua》 2025年第5期2719-2734,共16页
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
关键词 Provable data possession data auditing cloud computing E-COMMERCE bloom filter
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多智能体协作驱动的审计问题定性法规推荐系统
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作者 徐超 刘子硕 +2 位作者 周立云 朱浩然 黄佳佳 《计算机科学与探索》 北大核心 2026年第1期280-290,共11页
针对审计问题定性中多维特征解析与动态法规匹配的技术难题,提出了多智能体协作框架下的审计问题定性法规推荐系统。传统大语言模型在法规推荐任务中存在三重局限性:法律文本的语义特征与审计问题存在表征差异,动态更新的法规体系导致... 针对审计问题定性中多维特征解析与动态法规匹配的技术难题,提出了多智能体协作框架下的审计问题定性法规推荐系统。传统大语言模型在法规推荐任务中存在三重局限性:法律文本的语义特征与审计问题存在表征差异,动态更新的法规体系导致知识时效性不足,以及单一检索策略难以支撑复杂案例的多级推理需求。基于上述问题,构建了包含问题抽取、逻辑推理、伪例生成等专业化智能体的协同架构,通过任务分解机制将复杂审计案例解析为可并行处理的子问题空间。方法层面创新性地融合指令微调与检索增强生成技术,构建覆盖国家级、企业级和内控手册的三级法规知识库,并设计基于智能体的动态检索策略。经大量真实审计案例数据的实验验证,在国家级法规推荐任务中,系统实现30.56%的法规条款直接命中率,较ChatGPT-4(13.89%)提升116%,BERTScore与RougeL指标分别达71.19%与20.20%。在多级综合法规推荐任务中,命中率、BERTScore与Rouge-L分别达到63.91%、26.50%和27.80%,均超过基线模型至少15.2%。结果表明,通过智能体协同的任务分解机制可有效解耦复杂审计问题中的多维度特征,而多级知识库架构显著提高了法规推荐的准确度,为审计实务提供了可解释的法规推理路径。此外,模块化的设计支持不同司法辖区的法规库动态扩展,具有重要的工程应用价值。 展开更多
关键词 多智能体系统 审计问题定性 人工智能 法规推荐 大数据审计
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BOM AUDIT驱动的生产车间线边库存数据准确性研究
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作者 李俚 谭大燕 +1 位作者 李博 夏军 《机械设计与制造工程》 2019年第11期70-74,共5页
针对生产过程中系统库存数据差异巨大的问题,以某汽车零部件制造企业倒车雷达生产车间为研究对象,分析了影响生产车间线边库存数据准确性的主要因素,提出了在BOM AUDIT驱动下消除库存差异的改善方法,并验证了该方法的可行性和有效性。... 针对生产过程中系统库存数据差异巨大的问题,以某汽车零部件制造企业倒车雷达生产车间为研究对象,分析了影响生产车间线边库存数据准确性的主要因素,提出了在BOM AUDIT驱动下消除库存差异的改善方法,并验证了该方法的可行性和有效性。研究结果表明,采用结合循环盘点的BOM准确性管理方法后,生产车间线边库存数据准确性得到了提高。 展开更多
关键词 车间管理 线边库存 数据准确性 BOM audit
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Improved Fair and Dynamic Provable Data Possession Supporting Public Verification 被引量:2
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作者 REN Zhengwei WANG Lina +1 位作者 DENG Ruyi YU Rongwei 《Wuhan University Journal of Natural Sciences》 CAS 2013年第4期348-354,共7页
A number of proposals have been suggested to tackle data integrity and privacy concerns in cloud storage in which some existing schemes suffer from vulnerabilities in data dynamics. In this paper, we propose an improv... A number of proposals have been suggested to tackle data integrity and privacy concerns in cloud storage in which some existing schemes suffer from vulnerabilities in data dynamics. In this paper, we propose an improved fairness and dynamic provable data possession scheme that supports public verification and batch auditing while preserves data privacy. The rb23Tree is utilized to facilitate data dynamics. Moreover, the fairness is considered to prevent a dishonest user from accusing the cloud service provider of manipulating the data. The scheme allows a third party auditor (TPA) to verify the data integrity without learning any information about the data content during the auditing process. Furthermore, our scheme also allows batch auditing, which greatly accelerates the auditing process when there are multiple auditing requests. Security analysis and extensive experimental evaluations show that our scheme is secure and efficient. 展开更多
关键词 cloud storage data integrity public audit data dynamics privacy protection
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SHT-based public auditing protocol with error tolerance in FDL-empowered IoVs
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作者 Kui Zhu Yongjun Ren +2 位作者 Jian Shen Pandi Vijayakumar Pradip Kumar Sharma 《Digital Communications and Networks》 SCIE CSCD 2024年第1期142-149,共8页
With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machi... With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs. 展开更多
关键词 Internet of vehicles Federated deep learning data security data auditing data locating and recovery
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Extending Auditing Models to Correspond with Clients’ Needs in Cloud Environments
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作者 Rizik M. H. Al-Sayyed Esam Y. Al-Nsour Laith M. Al-Omari 《International Journal of Communications, Network and System Sciences》 2016年第9期347-360,共15页
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 n... 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. 展开更多
关键词 auditING Public Audibility Dynamic data auditing Spatial Control Temporal Control Logging data Contractual Obligations
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政府大数据审计能力的结构、测度与应用评价 被引量:4
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作者 牛艳芳 马国华 +1 位作者 朱康欢 杜潇雨 《山东财经大学学报》 2025年第1期90-101,共12页
全面提升大数据审计能力已成为各审计机关构建高质量审计监督体系的共识。基于大数据审计基础理论和实践发展,提出大数据审计能力概念,从技术、数据和应用视角构建五大维度大数据审计能力评价模型,利用结构方程模型确定大数据审计能力... 全面提升大数据审计能力已成为各审计机关构建高质量审计监督体系的共识。基于大数据审计基础理论和实践发展,提出大数据审计能力概念,从技术、数据和应用视角构建五大维度大数据审计能力评价模型,利用结构方程模型确定大数据审计能力各子要素构成的指标权重,分析各子要素的相互作用关系,并以某省16家地市级审计机关为例对大数据审计能力开展评价。基于评价结果提出以下建议:各审计机关应依据统一的信息化规范建设大数据审计平台,探索人工智能等新技术在审计场景中的应用,提升技术应用广度,优化大数据管理策略,建立跨级协同审计模式,重视组织和个人层面的保障体系与培养方法,致力于打造一支高素质、专业化的审计团队。 展开更多
关键词 大数据审计能力 政府审计 结构方程模型 结构测度
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政府数据资产管理审计研究 被引量:4
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作者 黄溶冰 冯严超 《审计研究》 北大核心 2025年第1期24-32,共9页
伴随着数字技术和政务服务的深度融合,政府数据资产作为新兴的资产类型,已经成为推动国家治理体系和治理能力现代化的重要战略资源。政府数据资产管理审计不仅是政府数据治理的重要环节,也是开展大数据审计的基础和保障。然而,这一领域... 伴随着数字技术和政务服务的深度融合,政府数据资产作为新兴的资产类型,已经成为推动国家治理体系和治理能力现代化的重要战略资源。政府数据资产管理审计不仅是政府数据治理的重要环节,也是开展大数据审计的基础和保障。然而,这一领域目前尚缺少经验借鉴和理论指导。为此,本文阐述了政府数据资产管理审计的内涵及其与信息系统审计、大数据审计的关系,指出现代国家在运行中需要处理大量信息,同时也会生产大量信息,国家审计的监督权是维护国家治理信息真实、完整、安全、有效的重要机制,由审计机关主导对政府数据资产开展审计监督具有应然性。在此基础上,本文具体分析了政府数据资产管理审计的审计目标、审计客体、审计对象、审计内容、审计标准和审计组织等理论要素。 展开更多
关键词 政府数据资产 审计监督 理论逻辑 理论要素
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支持高效数据所有权共享的动态云存储审计方案
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作者 殷新春 王经纬 宁建廷 《软件学报》 北大核心 2025年第7期3306-3320,共15页
云存储审计技术的出现为存储在云中的数据提供了可靠的安全保障,数据拥有者可以轻易地验证存储在云中数据的完整性.然而,云服务器中可能存储着海量的数据,目前的云存储审计方案在进行数据完整性验证以及数据所有权变更时均需花费大量的... 云存储审计技术的出现为存储在云中的数据提供了可靠的安全保障,数据拥有者可以轻易地验证存储在云中数据的完整性.然而,云服务器中可能存储着海量的数据,目前的云存储审计方案在进行数据完整性验证以及数据所有权变更时均需花费大量的计算开销.为了缓解该问题并提高云存储审计方案的实用性,提出一种支持高效数据所有权共享的动态云存储审计方案.在计算开销方面,构造一种高效的验证结构可以聚合数据验证信息,免去大量计算开销较高的双线性配对运算.基于变色龙哈希函数易于制造新碰撞的特性设计高效的数据所有权共享机制,共享数据所有权只需更新对应用户的密钥即可,无需修改云服务器中存储的密文.此外,方案还提供了数据细粒度共享、密态数据验证以及数据动态修改功能.安全性分析和性能分析表明,方案可以在保证数据安全的同时不对方案的运行效率产生影响,具有较高的实用性. 展开更多
关键词 云存储审计 云计算 数据所有权共享 批量验证 数据共享
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云计算环境下的审计模式变革研究 被引量:1
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作者 王宇慧 祝川惠 康丽馨 《商业经济》 2025年第10期170-172,183,共4页
系统研究了云计算环境对审计模式的变革。云计算技术普及对审计对象、方法、证据获取等影响重大。分析云计算对审计环境的多维度影响,如审计对象虚拟化等,探讨新兴审计技术和方法的应用前景。再剖析云计算环境下审计模式变革面临技术、... 系统研究了云计算环境对审计模式的变革。云计算技术普及对审计对象、方法、证据获取等影响重大。分析云计算对审计环境的多维度影响,如审计对象虚拟化等,探讨新兴审计技术和方法的应用前景。再剖析云计算环境下审计模式变革面临技术、管理、制度方面挑战。最后从技术应用、流程重构、人才培养维度提出审计模式优化策略。 展开更多
关键词 云计算 审计模式 持续审计 数据分析
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基于工业云存储系统的数据防篡改批量审计方案 被引量:1
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作者 张晓均 郝云溥 +2 位作者 李磊 李晨阳 周子玉 《计算机应用》 北大核心 2025年第3期891-895,共5页
为解决工业云存储系统数据遭受篡改等网络主动攻击问题,实现工业数据云端安全共享的目标,并确保工业数据传输与存储过程的机密性、完整性与可用性,提出基于工业云存储系统的数据防篡改批量审计方案。在该方案中,设计基于双线性对映射的... 为解决工业云存储系统数据遭受篡改等网络主动攻击问题,实现工业数据云端安全共享的目标,并确保工业数据传输与存储过程的机密性、完整性与可用性,提出基于工业云存储系统的数据防篡改批量审计方案。在该方案中,设计基于双线性对映射的同态数字签名算法,使第三方审计者实现对工业云存储系统数据的批量防篡改完整性检测,并及时将防篡改完整性审计结果反馈给工程服务终端用户;此外,通过加入审计者减轻工程服务终端用户的计算负担,同时确保工业加密数据在传输与存储过程中的完整性。安全性分析与性能比较结果表明,所提方案通过设计防篡改检测向量,使得第三方审计者的计算量从O(n)次双线性对操作减少到O(1)次常量级双线性对操作,极大地降低了第三方审计者的计算开销。可见,所提方案适用于需要对大量工业云存储系统核心数据文件进行防篡改检测的轻量级批量审计场景。 展开更多
关键词 工业云存储 防篡改 同态数字签名 数据完整性 批量审计
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人工智能时代的审计数据治理优化策略及其展望
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作者 崔秀梅 包昕梦 《安徽商贸职业技术学院学报》 2025年第2期31-36,共6页
在人工智能技术快速发展的背景下,审计数据治理成为提升审计效能、服务国家治理现代化的关键环节。从人工智能时代审计数据治理的应用现状出发,深入分析当前面临的挑战,结合我国相关政策要求,提出优化策略,并探讨未来发展趋势。通过强... 在人工智能技术快速发展的背景下,审计数据治理成为提升审计效能、服务国家治理现代化的关键环节。从人工智能时代审计数据治理的应用现状出发,深入分析当前面临的挑战,结合我国相关政策要求,提出优化策略,并探讨未来发展趋势。通过强化数据治理能力,提升数据质量与安全性,为审计工作提供坚实的数据支撑,助力国家治理体系和治理能力现代化建设。 展开更多
关键词 人工智能 审计数据治理 数据安全 数据质量 人才培养
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基于区块链DAO与混合链技术的高校审计源数据控制的优化
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作者 李佳楠 柳志 《甘肃高师学报》 2025年第4期32-39,共8页
高校内部审计在数据真实性、流程规范性和结果可信性方面面临诸多挑战,如数据孤岛、信息不对称以及利益输送等问题.文章提出了一种基于区块链DAO与混合链技术的高校内部审计源数据控制机制,通过采用混合链的链上与链下存储模式,既满足... 高校内部审计在数据真实性、流程规范性和结果可信性方面面临诸多挑战,如数据孤岛、信息不对称以及利益输送等问题.文章提出了一种基于区块链DAO与混合链技术的高校内部审计源数据控制机制,通过采用混合链的链上与链下存储模式,既满足了实时数据共享的需求,又保障了历史数据的长期归档.具体而言,区块链的链式结构和智能合约技术确保了业务数据的真实性和可信性,同时预设的数据提取与传输规则简化了数据获取流程.引入DAO机制,利用区块链的不可篡改性和全程留痕特性,有效阻断了潜在的利益输送路径.基于此,文章重构了高校内部审计业务流程,将其划分为业务审计、风险管理和实时控制评价三个阶段,不仅实现了内部审计数据源的规范化管理,还显著提升了审计效率和透明度.通过案例分析和技术实现,验证了所提出机制在高校内部审计中的可行性和有效性,为高校审计治理现代化提供了新的技术路径和理论支持. 展开更多
关键词 区块链 源数据 高校内部审计 DAO
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