Results 221 to 230 of about 19,887 (264)

Ciphertext-Auditable Public Key Encryption

2006
Loss of backup tapes containing personal information (PI) is a potential breach of privacy and encryption is the typical way to prevent the breach. This paper considers an attack scenario where an adversary who encrypts the PI for backup purpose tries to hide the plain PI in a valid-looking ciphertext without being detected.
Satoshi Hada, Kouichi Sakurai
openaire   +1 more source

Auditing CPU Performance in Public Cloud

2013 IEEE Ninth World Congress on Services, 2013
Cloud computing services offer elastic computing and storage to end-users over the Internet in a pay-as-you-go way. Many businesses have started using cloud computing. A Service Level Agreement (SLA) between a cloud service provider (CSP) and a user is a contract that specifies the resources and performances that the cloud should provide.
Qiang Huang, Lin Ye, Xinran Liu, Xiaojiang Du   +3 more
openaire   +1 more source

Large Audit Firm Premium and Audit Specialization in the Public Sector

SSRN Electronic Journal, 2014
AbstractThe outsourcing of public‐sector audits to the private sector is an important issue. This study examines the fee premium in the public sector by comparing audit fees between the government auditor and the Big5. The study (i) statistically adjusts for self‐selection bias, (ii) allows the slope coefficients in the audit fee model to vary between ...
openaire   +1 more source

Public Sector Accounting and Auditing in Switzerland

2015
In the following chapter, the state and government architecture in Switzerland and its political system is discussed, as this is the basis for the understanding of public financial management in Switzerland. Both, the federal organizational structure of Switzerland and its leading political principle, direct democracy, significantly influence public ...
Fuchs, Sandro, Bergmann, Andreas, Rauskala, Iris, Schmitt, Anna   +3 more
openaire   +1 more source

A Public Auditing Scheme with Data Recovery

2019
In order to solve the integrity verification of outsourced file in cloud, we based on the concept of regenerating code (RC) to propose a new public auditing scheme with data recovery in this paper. With the advantage of RC, our scheme provides a (k, n) recovery functionality, i.e., only encoded data blocks from any k cloud servers, user can recover the
Tsu-Yang Wu, Chien-Ming Chen 0001, King-Hang Wang, Jimmy Ming-Tai Wu, Jeng-Shyang Pan 0001   +4 more
openaire   +1 more source

Public audit oversight

One of the most significant changes in audit regulation has been the establishment of public audit oversight. In response to high-profile corporate financial reporting scandals, the U.S. set the tone in 2002 by creating the Public Company Accounting Oversight Board (PCAOB), marking the end of the long-standing model of self-regulation in the auditing ...
Ulrike Thürheimer, Ann Vanstraelen
openaire   +2 more sources

Public Sector Accounting and Auditing in Austria

2015
Austria is a federal republic that consists of nine states (Lander) and 2,354 (in 2013) local governments, which are organized upon the principle of local self-administration. The combination of a federal principle and the principle of local self-administration accounts for the organizational complexity of Austrian public administration. Legislation is
Rauskala, Iris, Saliterer, Iris
openaire   +3 more sources

Public Audit of Procurements in the National Audit System

FINANCIAL LAW
The legal introduction of public procurement audit has created the need to determine its place in the national audit system. An analysis of the current legal norms governing financial control and audit in the Russian Federation allowed us to present the author's classification of the national audit system, which identifies the place of public audit in ...
openaire   +1 more source

Nexus between Public Audit Dimensions and Audit Quality

International Journal of Social Science & Entrepreneurship
This study attempts to examine the dimensions of public audit in the context of audit quality to investigate the association in public sector. SPSS model starts with likert scales consisting of five dimensional structures: trust and confidence, integrity and credibility, independence and impartiality, conflict of interest and professional secrecy &
Mansoor Ahmed, Faiza Sajjad, null Fahim Qazi, Hasan Raza, Muhammad Mubeen   +4 more
openaire   +1 more source

Changing the boundaries of public sector auditing

Journal of Public Budgeting, Accounting and Financial Management, 2023
David HAY, Daniel Neely, Giuseppe Grossi   +2 more
exaly