This section explains the various systems which were pro-posed by other researchers with pros and cons. The Y. Zhu, H. Wang, Z. Hu, et al. [11], proposed a scheme which checks the integrity of data by traditional cryptography method. In this, the data is stored at the cloud and second copy is maintained at user side to check the integrity of data. But this results in waste of space and increased expense of transmission between user and data storage. Thus, it is effective but incredibly costly to retain data at both sides. Alina Oprea, Michael K. Reiter, Ke Yang [12] provided a solution to find integrity of data by using block identity number and random block number which are insufficient to check the integrity of data. Sanket Sandesh Shahane and Raj B. Kulkarni [13] explained the cloud characteristics, services provided by cloud, properties of data integrity, necessity with benefits of cloud and necessity with applications of Auditing. The paper explained about the three processes like Tag generation, Sampling auditing and Dynamic Auditing which supports third party auditing. H.C Hsiao, Y.H Lin, et al. [14] projected a study of user-friendly hash that describes some schemes which are quickest and most accurate. In this study, Chinese, Korean and Japanese characters are com-pared with each other for using them as hash values. It had described the strength and weakness of each scheme. Wang Qian, Cong Wang, Kui Ren, Wenjing Lou and Jin Li [15] explained that Data Storage System would attempt to hide the errors like data lost during relocation, power failure, etc. from the clients for the betterment and maintaining reputation of their own. The service provider might neglect to keep or deliberately delete hardly ever or never accessed ... ... middle of paper ... ...t generation approach data storage than old ones and new ways to secure like chalk and cheese way. It proposed the architecture and functioning of a database system with reliability, however, adds little load on trusted storage for storing the hash and log values. The untrusted programs were unable to read the database or modify it undetectably due to encrypted database and validated against a collision-resistant hash kept in honest storage. The model protects data and metadata evenly through Trusted Data Base (TDB) that combines encryption and hashing together. The data placed at storage server with the help of the checkpoints which made for data backup, if attacker attacks the system the data could be rolled back up to checkpoint, however, if checkpoints got lost or erased due to some internal or external reason then backup becomes a problem rather than solution.
The term “fraud” is commonly used to describe the use of deception to deprive, disadvantage or cause loss to another person or party. This can include theft, the misuse of funds or other resources, or more complicated crimes such as false accounting and the supply of false information. This case study of Mountain State Sporting Goods is an excellent example of individuals acting on the opportunity to financial benefit by committing what they thought was harmless adjustments, but in reality was fraud. In this case study there are is just so much wrong with this company and how it operates. We noticed multiple areas of concern before even seeing the financial statements and my concerns were confirmed upon further investigation.
My project mainly focuses on relatively new field of study in Information Technology known as cryptography. This topic will take an in-depth look at this technology by introducing various concepts of cryptography, a brief history of cryptography and a look at some of the cryptography techniques available today. This will have a close look at how we can use cryptography in an open-systems environment such as the Internet, as well as some of the tools and resources available to help us accomplish this.
This document will outline the policies and practices to be used and implemented in compliance with DoD specifications and standards for the contract of services to be provided to them. This report will consist of creating security controls based on auditing frameworks within the seven domains. Also to develop information assurance (IA) plan, a list of the requirements for each of the seven domains.
According to the article authored by Mark Rupert, what are the seven best practices in the roles and responsibilities of an internal audit function?
Our text discusses three types of audits performed in the administration of a medical office: external, internal, and accreditation. There are four main reasons these audits are performed; to access the completeness of the medical record, check the accuracy of the medical documentation, uncover lost revenue, ensure compliance with all HIPAA regulations. External audits are an investigative review of selected records performed by a private payer or government agency (Medicare, Medicaid). Account records may be reviewed as well as code linkage, completeness of the documentation and the observance of documentation standards i.e. signing and dating entries by the healthcare professional. There are two types of audits that third-party payers perform
The three main stages of the audit process are the pre-audit, audit, and post-audit. During the pre-audit the most important things are planning and execution. The first part of the pre-audit is scheduling the audit. Every facility in the organization will need to be audited so creating a schedule will allow for preparation time. Production schedules, management schedules, vacation time, and time between audits are all important and this needs to be organized to have an efficient audit. Proper communications goes hand in hand with scheduling. The auditor needs to communicate all that will be expected prior the audit to ensure that employees or other considerations are in place. The next thing that needs planned for is the number of auditors.
In computing, e-Business, and information security, it is necessary to ensure that the data, transactions, communications or documents (electronic or physical) are genuine. It is also important for authenticity to validate that both parties involved are who they claim to
When I hear the word ‘Forensic’ the idea and image of a homicide investigation in which evidence gathered is analyzed at a laboratory to determine ‘who done it’. Shows like CSI, Bones, Law and Order depicts the forensic aspect in their broadcast. Being a registered nurse, another thought comes to mind when hearing the term ‘forensic’. I like to watch Dr. G medical examiner on the Discovery channel. That is a reality show regarding investigative research on how a person died. This is done by performing an autopsy and analyzing the pathological reason for a death to determine if foul play was involved. However, I rarely placed the thought that accounting can have a forensic aspect, too. I was always under the impression that auditors were the forensic accountants. Internal Revenue Agents to audit income tax filings to make sure all income are reported, and deductions have receipts as supporting evidence. Certified Internal Auditors to look at business operations and financial statements within a corporation to make sure internal controls are in place, financial statements are properly recorded, and government regulations have been met. External auditors perform audits for SEC compliance and to attest that the company is in good standings to ensure protection of the public interest. These auditors, in essence, would be able to detect fraud in their job when reviewing audit trails and documentations. Needless to say, I my conception have been construed. There is a whole new field of accounting that is on the rise, which specifically deals with fraud detection. This is called Forensic Accounting. This area sparked my interest.
As audit firms look to invest in big data, it will be even more critical to understand the implications of using big data and analytics on the audit profession. There are multiple ways in which data analytics would enhance the effectiveness and efficiency of external audits. From looking at the complete population, to finding trends, to allowing employees to do less routine tasks, there are multiple ways big data benefits audits. Big data would also enhance critical procedures performed for the sales and collection cycle. These benefits are not without some drawbacks that would need to be addressed by the profession.
Use the hashing options MD5, SHA-1, SHA-256, SHA-384, and SHA-512, with logging and the option of specifying the number of bytes to hash, such as specific blocks or sectors.
Inconsistently storing organization data creates a lot of issues, a poor database design can cause security, integrity and normalization related issues. Majority of these issues are due to redundancy and weak data integrity and irregular storage, it is an ongoing challenge for every organization and it is important for organization and DBA to build logical, conceptual and efficient design for database. In today’s complex database systems Normalization, Data Integrity and security plays a key role. Normalization as design approach helps to minimize data redundancy and optimizes data structure by systematically and properly placing data in to appropriate groupings, a successful normalize designed follows “First Normalization Flow”, “Second Normalization Flow” and “Third Normalization flow”. Data integrity helps to increase accuracy and consistency of data over its entire life cycle, it also help keep track of database objects and ensure that each object is created, formatted and maintained properly. It is critical aspect of database design which involves “Database Structure Integrity” and “Semantic data Integrity”. Database Security is another high priority and critical issue for every organization, data breaches continue to dominate business and IT, building a secure system is as much important like Normalization and Data Integrity. Secure system helps to protect data from unauthorized users, data masking and data encryption are preferred technology used by DBA to protect data.
In this era when the Internet provides essential communication between tens of millions of people and is being increasingly used as a tool for security becomes a tremendously important issue to deal with, So it is important to deal with it. There are many aspects to security and many applications, ranging from secure commerce and payments to private communications and protecting passwords. One essential aspect for secure communications is that of cryptography. But it is important to note that while cryptography is necessary for secure communications, it is not by itself sufficient. Cryptography is the science of writing in secret code and is an ancient art; In the old age people use to send encoded message which can be understand by the receiver only who know the symbolic and relative meaning of that encoded message .The first documented use of cryptography in writing dates back to circa 1900 B.C. Egyptian scribe used non-standard hieroglyphs in an inscription. After writing was invented cryptography appeared spontaneously with applications ranging from diplomatic missives to war-time battle plans. It is no surprise, then, that new forms of cryptography came soon after the widespread development of computer communications. In telecommunications and data cryptography is necessary when communicating in any untrusted medium, which includes any network, particularly the Internet [1].Within the context of any application-to-application communication, there are some security requirements, including:
The goal of this paper is to define and explore the MD5 checksum utility. It is also my goal to discuss how to use MD5 checksums to support Incident Response.
The evolution of auditing is a complicated history that has always been changing through historical events. Auditing always changed to meet the needs of the business environment of that day. Auditing has been around since the beginning of human civilization, focusing mainly, at first, on finding efraud. As the United States grew, the business world grew, and auditing began to play more important roles. In the late 1800’s and early 1900’s, people began to invest money into large corporations. The Stock Market crash of 1929 and various scandals made auditors realize that their roles in society were very important. Scandals and stock market crashes made auditors aware of deficiencies in auditing, and the auditing community was always quick to fix those deficiencies. The auditors’ job became more difficult as the accounting principles changed, and became easier with the use of internal controls. These controls introduced the need for testing; not an in-depth detailed audit. Auditing jobs would have to change to meet the changing business world. The invention of computers impacted the auditors’ world by making their job at times easier and at times making their job more difficult. Finally, the auditors’ job of certifying and testing companies’ financial statements is the backbone of the business world.
The major characters of the tradition audit are all information what is needed by auditors are on the paper and the manual calculators and without high communication technology. Auditors usually were limited by the place in the paper time. When a several people are working on the same auditing project for a client with offices in cities across the country, even worldwide, it takes a lots all time those auditors get the information which they need from the client, even there is risk paper information disappear for many reasons. on the another hand, mail paper information increase the auditing cost. The mistake caused by the manual calculators inevitably, no matter how fixed auditors concentrate on recalculate is, after all auditors are human. The global business become major in the modern business world, some example, several auditors who are in different locations are working a same auditing project, or auditors are in different city even country with the client, when there is issue among these auditors or between auditors and client, they only can communicate with each other by phone or be together and have meeting. Phone call can not make sure information been watched in the same time when the voice is talking about the issue, but having a meeting takes time and money make all people together, it increases auditing cost.