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Public Sector Accounting and Auditing in Switzerland
2015In 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 +3 more
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A Public Auditing Scheme with Data Recovery
2019In 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 +4 more
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Ciphertext-Auditable Public Key Encryption
2006Loss 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
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Public Sector Accounting and Auditing in Austria
2015Austria 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
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Public Sector Accounting, Auditing and Control in Croatia
2019Monografi ja sadrži sustavni pregled osnova računovodstva, revizije i kontrole u javnom sektoru odabranih država: Republike Hrvatske, Bosne i Hercegovine zastupljenu s dva entiteta (Federacija Bosne i Hercegovine i Republika Srpska), Republike Slovenije i Republike Srbije.
Vašiček, Vesna, Vašiček, Davor
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Nexus between Public Audit Dimensions and Audit Quality
International Journal of Social Science & EntrepreneurshipThis 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 +4 more
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Privacy-preserving certificateless public auditing supporting different auditing frequencies
Computers and Security, 2023Wenting Shen, Huiying Hou
exaly
Performance audit in the public and non-public sector
Fìnansi UkraïniIntroduction. In modern conditions, performance audit is becoming an important tool for assessing the activities of both public and private enterprises. Its primary goal is to analyze the use of resources, economy, efficiency, and effectiveness of processes. Problem Statement. The lack of clear methodological approaches and legislative regulations for
Larysa Hnylytska, Serhii Khmelnytskyi
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Enabling Fast Public Auditing and Data Dynamics in Cloud Services
IEEE Transactions on Services Computing, 2022Changhee Hahn +2 more
exaly
Blockchain-Based Decentralized Public Auditing for Cloud Storage
IEEE Transactions on Cloud Computing, 2022Jiangang Shu +2 more
exaly