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
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
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
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
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
As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align ...As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility （CSR） audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm＇s cost-benefit analysis.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.
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As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility （CSR） audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm＇s cost-benefit analysis.
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.
