Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accurac...Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accuracy.This module enables a central server to select a subset of participants to performmodel training based on data and device information.By doing so,selected participants are rewarded and actively perform model training,while participants that are detrimental to training efficiency and model accuracy are excluded.However,in practice,participants may suspect that the central server may have miscalculated and thus not made the selection honestly.This lack of trustworthiness problem,which can demotivate participants,has received little attention.Another problem that has received little attention is the leakage of participants’private information during the selection process.We will therefore propose a federated learning framework with auditable participant selection.It supports smart contracts in selecting a set of suitable participants based on their training loss without compromising the privacy.Considering the possibility of malicious campaigning and impersonation of participants,the framework employs commitment schemes and zero-knowledge proofs to counteract these malicious behaviors.Finally,we analyze the security of the framework and conduct a series of experiments to demonstrate that the framework can effectively improve the efficiency of federated learning.展开更多
This paper introduces a new fog-assisted cloud storage which can achieve much higher throughput compared to the traditional cloud-only storage architecture by reducing the traffics toward the cloud storage. The fog-st...This paper introduces a new fog-assisted cloud storage which can achieve much higher throughput compared to the traditional cloud-only storage architecture by reducing the traffics toward the cloud storage. The fog-storage service providers are transparency to end-users and therefore, no modification on the end-user devices is necessary. This new system is featured with(1) a stronger audit scheme which is naturally coupled with the proposed architecture and does not suffer from the replay attack and(2) a transparent and efficient compensation mechanism for the fog-storage service providers. We provide rigorous theoretical analysis on the correctness and soundness of the proposed system. To the best of our knowledge, this is the first paper to discuss about a storage data audit scheme for fog-assisted cloud storage as well as the compensation mechanism for the service providers of the fog-storage service providers.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
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
quality is a means for auditors to detect material errors when presenting financial reports.In the public sector,audit quality can be seen from the quality of the information contained in information reports published...quality is a means for auditors to detect material errors when presenting financial reports.In the public sector,audit quality can be seen from the quality of the information contained in information reports published by the government to the public.Examinations carried out by internal inspectorate auditors include reviewing accounting,finance,operations,and others to protect against misstatements which could affect the quality of information displayed by the government through financial reports,performance,and compliance with laws and regulations to the public as transparency efforts to the public.This research aims to empirically test and analyze the influence of auditors’work experience and professionalism on audit quality partially and simultaneously at the Bandung Regency Regional Inspectorate.The population in this study were all auditors who worked at the Bandung Regency Regional Inspectorate with a sample of 35 auditors.The sampling technique used in this research was purposive sampling.A questionnaire was used for the data.This research uses multiple regression analysis,where the results of this research show that partially and simultaneously the variables of work experience and auditor professionalism have a positive and significant effect on audit quality.The implications of the results of this research state that work experience and professionalism are needed to improve audit quality because the results of this research show that work experience and auditor professionalism have a positive and significant effect on audit quality.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
The exponential growth of the Internet of Things(IoT)has revolutionized various domains such as healthcare,smart cities,and agriculture,generating vast volumes of data that require secure processing and storage in clo...The exponential growth of the Internet of Things(IoT)has revolutionized various domains such as healthcare,smart cities,and agriculture,generating vast volumes of data that require secure processing and storage in cloud environments.However,reliance on cloud infrastructure raises critical security challenges,particularly regarding data integrity.While existing cryptographic methods provide robust integrity verification,they impose significant computational and energy overheads on resource-constrained IoT devices,limiting their applicability in large-scale,real-time scenarios.To address these challenges,we propose the Cognitive-Based Integrity Verification Model(C-BIVM),which leverages Belief-Desire-Intention(BDI)cognitive intelligence and algebraic signatures to enable lightweight,efficient,and scalable data integrity verification.The model incorporates batch auditing,reducing resource consumption in large-scale IoT environments by approximately 35%,while achieving an accuracy of over 99.2%in detecting data corruption.C-BIVM dynamically adapts integrity checks based on real-time conditions,optimizing resource utilization by minimizing redundant operations by more than 30%.Furthermore,blind verification techniques safeguard sensitive IoT data,ensuring privacy compliance by preventing unauthorized access during integrity checks.Extensive experimental evaluations demonstrate that C-BIVM reduces computation time for integrity checks by up to 40%compared to traditional bilinear pairing-based methods,making it particularly suitable for IoT-driven applications in smart cities,healthcare,and beyond.These results underscore the effectiveness of C-BIVM in delivering a secure,scalable,and resource-efficient solution tailored to the evolving needs of IoT ecosystems.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
Carbon dioxide is the main factor causing the greenhouse effect,and reducing carbon dioxide emissions is an important task in ecological civilization governance.The audit of outgoing officials'natural resource ass...Carbon dioxide is the main factor causing the greenhouse effect,and reducing carbon dioxide emissions is an important task in ecological civilization governance.The audit of outgoing officials'natural resource asset management is an audit of the natural resources within the jurisdiction of each province to ensure that senior officials implement policies to protect natural resources.Therefore,this paper empirically verifies the impact of audit outgoing officials'natural resource asset management on carbon emission reduction based on panel data of 297 prefecture-level cities in China from 2012 to 2021.The study finds that auditing outgoing officials'natural resource asset management can effectively reduce carbon dioxide emissions and achieve energy conservation and emission reduction.Further research finds that auditing outgoing officials'natural resource asset management can promote technological innovation and industrial structure optimization,providing a reference for the country to achieve carbon peaking and carbon neutrality goals and promote the green transformation and upgrading of social development.展开更多
基金supported by the Key-Area Research and Development Program of Guangdong Province under Grant No.2020B0101090004the National Natural Science Foundation of China under Grant No.62072215,the Guangzhou Basic Research Plan City-School Joint Funding Project under Grant No.2024A03J0405+1 种基金the Guangzhou Basic and Applied Basic Research Foundation under Grant No.2024A04J3458the State Archives Administration Science and Technology Program Plan of China under Grant 2023-X-028.
文摘Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accuracy.This module enables a central server to select a subset of participants to performmodel training based on data and device information.By doing so,selected participants are rewarded and actively perform model training,while participants that are detrimental to training efficiency and model accuracy are excluded.However,in practice,participants may suspect that the central server may have miscalculated and thus not made the selection honestly.This lack of trustworthiness problem,which can demotivate participants,has received little attention.Another problem that has received little attention is the leakage of participants’private information during the selection process.We will therefore propose a federated learning framework with auditable participant selection.It supports smart contracts in selecting a set of suitable participants based on their training loss without compromising the privacy.Considering the possibility of malicious campaigning and impersonation of participants,the framework employs commitment schemes and zero-knowledge proofs to counteract these malicious behaviors.Finally,we analyze the security of the framework and conduct a series of experiments to demonstrate that the framework can effectively improve the efficiency of federated learning.
基金supported by Institute for Information&Communications Technology Promotion(IITP)grant funded by the Korea government(MSIT)(No.20166-00599,a study on functional signature and its applications)supported in part by the Soonchunhyang University Research Fund
文摘This paper introduces a new fog-assisted cloud storage which can achieve much higher throughput compared to the traditional cloud-only storage architecture by reducing the traffics toward the cloud storage. The fog-storage service providers are transparency to end-users and therefore, no modification on the end-user devices is necessary. This new system is featured with(1) a stronger audit scheme which is naturally coupled with the proposed architecture and does not suffer from the replay attack and(2) a transparent and efficient compensation mechanism for the fog-storage service providers. We provide rigorous theoretical analysis on the correctness and soundness of the proposed system. To the best of our knowledge, this is the first paper to discuss about a storage data audit scheme for fog-assisted cloud storage as well as the compensation mechanism for the service providers of the fog-storage service providers.
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 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.
文摘quality is a means for auditors to detect material errors when presenting financial reports.In the public sector,audit quality can be seen from the quality of the information contained in information reports published by the government to the public.Examinations carried out by internal inspectorate auditors include reviewing accounting,finance,operations,and others to protect against misstatements which could affect the quality of information displayed by the government through financial reports,performance,and compliance with laws and regulations to the public as transparency efforts to the public.This research aims to empirically test and analyze the influence of auditors’work experience and professionalism on audit quality partially and simultaneously at the Bandung Regency Regional Inspectorate.The population in this study were all auditors who worked at the Bandung Regency Regional Inspectorate with a sample of 35 auditors.The sampling technique used in this research was purposive sampling.A questionnaire was used for the data.This research uses multiple regression analysis,where the results of this research show that partially and simultaneously the variables of work experience and auditor professionalism have a positive and significant effect on audit quality.The implications of the results of this research state that work experience and professionalism are needed to improve audit quality because the results of this research show that work experience and auditor professionalism have a positive and significant effect on audit quality.
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supported by King Saud University,Riyadh,Saudi Arabia,through Researchers Supporting Project number RSP2025R498.
文摘The exponential growth of the Internet of Things(IoT)has revolutionized various domains such as healthcare,smart cities,and agriculture,generating vast volumes of data that require secure processing and storage in cloud environments.However,reliance on cloud infrastructure raises critical security challenges,particularly regarding data integrity.While existing cryptographic methods provide robust integrity verification,they impose significant computational and energy overheads on resource-constrained IoT devices,limiting their applicability in large-scale,real-time scenarios.To address these challenges,we propose the Cognitive-Based Integrity Verification Model(C-BIVM),which leverages Belief-Desire-Intention(BDI)cognitive intelligence and algebraic signatures to enable lightweight,efficient,and scalable data integrity verification.The model incorporates batch auditing,reducing resource consumption in large-scale IoT environments by approximately 35%,while achieving an accuracy of over 99.2%in detecting data corruption.C-BIVM dynamically adapts integrity checks based on real-time conditions,optimizing resource utilization by minimizing redundant operations by more than 30%.Furthermore,blind verification techniques safeguard sensitive IoT data,ensuring privacy compliance by preventing unauthorized access during integrity checks.Extensive experimental evaluations demonstrate that C-BIVM reduces computation time for integrity checks by up to 40%compared to traditional bilinear pairing-based methods,making it particularly suitable for IoT-driven applications in smart cities,healthcare,and beyond.These results underscore the effectiveness of C-BIVM in delivering a secure,scalable,and resource-efficient solution tailored to the evolving needs of IoT ecosystems.
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.
基金supported by the National Pre-Research Project of Hebei GEO University(Grant No.KY2024YB19)the 2023-2024 Hebei Higher Education Teaching Reform Research and Practice Project(Grant No.2023GJJG302)+4 种基金Regional System Research Center of Hebei GEO University(Grant No.QYZDYJZX202525)Smart Financial Technology Innovation Center of Hebei Province(Grant No.HBZX202401004)Hebei Geo University graduate course construction project in 2025(Grant No.YKSZ2025006)Major Research Project on Humanities and Social Sciences in Colleges and Universities of Hebei Province(Grant No.ZD202418)Teaching Case of Hebei GEO University MBA Case Center in 2025(Grant No.AL202511).
文摘Carbon dioxide is the main factor causing the greenhouse effect,and reducing carbon dioxide emissions is an important task in ecological civilization governance.The audit of outgoing officials'natural resource asset management is an audit of the natural resources within the jurisdiction of each province to ensure that senior officials implement policies to protect natural resources.Therefore,this paper empirically verifies the impact of audit outgoing officials'natural resource asset management on carbon emission reduction based on panel data of 297 prefecture-level cities in China from 2012 to 2021.The study finds that auditing outgoing officials'natural resource asset management can effectively reduce carbon dioxide emissions and achieve energy conservation and emission reduction.Further research finds that auditing outgoing officials'natural resource asset management can promote technological innovation and industrial structure optimization,providing a reference for the country to achieve carbon peaking and carbon neutrality goals and promote the green transformation and upgrading of social development.
