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Accounting and auditing with blockchain technology and artificial Intelligence: A literature review
International Journal of Accounting Information Systems, 2023 This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice ...
Hongdan Han +4 more
exaly +2 more sources
Big data techniques in auditing research and practice: Current trends and future opportunities [PDF]
Journal of Accounting Literature, 2018 This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application.
Gepp, Adrian +2 more
core +2 more sources
Blockchain-based public auditing and secure deduplication with fair arbitration
Information Sciences, 2020 Data auditing enables data owners to verify the integrity of their sensitive data stored at an untrusted cloud without retrieving them. This feature has been widely adopted by commercial cloud storage.
Haoran Yuan +2 more
exaly +2 more sources
Fuzzy Identity-Based Data Integrity Auditing for Reliable Cloud Storage Systems
IEEE Transactions on Dependable and Secure Computing, 2019 Data integrity, a core security issue in reliable cloud storage, has received much attention. Data auditing protocols enable a verifier to efficiently check the integrity of the outsourced data without downloading the data.
Yannan Li, Yong Yu, Geyong Min
exaly +2 more sources
The role of auditing in the fight against corruption
British Accounting Review, 2019 The purpose of this paper is to analyze how various types of auditing may contribute to fight corruption. While previous literature has primarily addressed auditing's ability to prevent corruption, this paper systematically explores auditing's potential ...
Kim K Jeppesen
exaly +2 more sources
Let op: deze controleverklaring valt buiten AFM-toezicht [PDF]
MAB, 2022 Volgens de AFM-Monitor werden er in 2019 circa 19.333 wettelijke controleverklaringen in Nederland afgegeven, maar welke organisaties deze controleverklaringen voor welke verantwoordingen ontvangen en of deze gegevens publiekelijk beschikbaar zijn, is ...
Tjibbe Bosman +2 more
doaj +3 more sources
Auditing large language models: a three-layered approach [PDF]
AI and Ethics, 2023 Large language models (LLMs) represent a major advance in artificial intelligence (AI) research. However, the widespread use of LLMs is also coupled with significant ethical and social challenges.
Jakob Mokander +3 more
semanticscholar +1 more source
Automatically Auditing Large Language Models via Discrete Optimization [PDF]
International Conference on Machine Learning, 2023 Auditing large language models for unexpected behaviors is critical to preempt catastrophic deployments, yet remains challenging. In this work, we cast auditing as an optimization problem, where we automatically search for input-output pairs that match a
Erik Jones +3 more
semanticscholar +1 more source
Privacy Auditing with One (1) Training Run [PDF]
Neural Information Processing Systems, 2023 We propose a scheme for auditing differentially private machine learning systems with a single training run. This exploits the parallelism of being able to add or remove multiple training examples independently.
T. Steinke +2 more
semanticscholar +1 more source
Supporting Human-AI Collaboration in Auditing LLMs with LLMs [PDF]
AAAI/ACM Conference on AI, Ethics, and Society, 2023 Large language models (LLMs) are increasingly becoming all-powerful and pervasive via deployment in sociotechnical systems. Yet these language models, be it for classification or generation, have been shown to be biased, behave irresponsibly, causing ...
Charvi Rastogi +3 more
semanticscholar +1 more source