Reforming the natural resource auditing system from the ecological civilization perspective

Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ownership.Further,these resources'diversity creates complex measurement standards and activities,all of which require relevant institutional guarantees.However,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological civilization.Thus,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset legislation.Ultimately,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.

SHT-based public auditing protocol with error tolerance in FDL-empowered IoVs

With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs.

Chinese Specific Independent Auditing Standard No.20 —Auditing in a Computer Information Systems Environment

Chapter 1 General provisionsArticle2The term“CIS environment”in this standard refers to an environment where a computer is involved in the processing of accounting information significant to the CPA’s audit.Chapter 2 General principlesArticle 4When performing an audit of the financial statements in a CIS environment,the CPA should consider the environment’s impact on the audit.However,the CPA should not change the objective and scope of the audit.

Docurity: A New Cryptographic Primitive for Collaborative Cloud Systems

Recently,there has been a sudden shift from using traditional office applications to the collaborative cloud-based office suite such as Microsoft Office 365.Such cloud-based systems allow users to work together on the same docu-ment stored in a cloud server at once,by which users can effectively collaborate with each other.However,there are security concerns unsolved in using cloud col-laboration.One of the major concerns is the security of data stored in cloud ser-vers,which comes from the fact that data that multiple users are working together cannot be stored in encrypted form because of the dynamic characteristic of cloud collaboration.In this paper,we propose a novel mode of operation,DL-ECB,for AES by which we can modify,insert,and delete the ciphertext based on changes in plaintext.Therefore,we can use encrypted data in collaborative cloud-based platforms.To demonstrate that the DL-ECB mode can preserve the confidential-ity,integrity,and auditability of data used in collaborative cloud systems from adversaries,we implement and evaluate the prototype of the DL-ECB mode.

The Construction and Implementation Path of the Audit System for Quality Control in the Big Data Era

In the era of big data,the construction and implementation of a quality control audit system are particularly crucial.This article delves into the impact of big data technology on quality control auditing,establishes a quality control auditing system in the big data era,and elucidates the pathway to realizing this system.Through the application of big data technology to quality control audits,there is an enhancement in audit efficiency,the attainment of more accurate risk assessment,and the provision of robust support for the sustainable development of enterprises.

A Federated Learning Framework with Blockchain-Based Auditable Participant Selection

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.

双语审计Auditing本科教学的三重目标

文章设定了双语审计Auditing本科教学的三重目标:精确地洞察和理解英语国家"原汁原味"的审计理念和方法;通过两种语言的比较与切换,去不断发现和理解中外审计的异同,强化对基本审计知识与技能的学习,逐步形成审计学的价值判断;在国际环境下,以英语和汉语两种语言为媒介,通过审计行为、审计观念和审计技术的互相渗透、互相融合,培养学生的全球审计服务意识。

Evaluation of the Current Care Pathway for Diabetic Eye Screening in Malta

Diabetic retinopathy is a leading cause of preventable vision impairment and a common complication of diabetes. Diabetic retinopathy screening can identify early changes in the retina so treatment can be given before vision impairment or blindness occurs. The aim of this audit is to evaluate the diabetic eye screening pathway in Malta to reduce the risk of vision impairment among diabetic patients through the identification and effective management of sight-threatening diabetic retinopathy by evaluating adherence to diabetic retinopathy screening guidelines and identifying areas for improvement within the screening pathway at Mater Dei Hospital (MDH). The practical implications of the audit’s findings highlight the importance of more awareness of current guidelines on the recommended time of first eye examination and routine minimum follow up interval at the Endocrinology Department at MDH. 26.7% of the doctors participating in this audit perform fundoscopy on initial assessment only, while 13.3% perform fundoscopy every visit. On the other hand, 60% of the participants never perform fundoscopy.

A“Going Concern”and the Need to Fully Integrate Economics in the Business School Curriculum

In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching and learning,many colleges have conducted one form of curriculum integration or the other.Many of these team-taught course integrations,however,concentrate on core business courses without reaching out to related courses in other disciplines.Moreover,due to some factors,the informational contents of management disclosures in annual reports and audit unqualified opinions may not align with the future viability of an enterprise.Using a“going concern concept”,this paper demonstrates how the addition of economics in business school curriculum integration could produce well-rounded business graduates.Economics concepts could unambiguously support the tests that cast doubts on firms’ability to continue operations.

The Effects of Competence and Auditor Training on Fraud Detection Within Multinational Companies in Sub-Saharan Africa

The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.

Whole-Process People’s Democracy from a Global Comparative Perspective

A recent global survey by the Academy of Contemporary China and World Studies reveals that the value and practice of whole-process people’s democracy have won widespread plaudits throughout the international community.DEVELOPING whole-process people’s democracy is one of the intrinsic requirements of China’s modernization.It is a creation of the Communist Party of China in the process of advancing democratic theories and practices through drawing on the historical lessons of China and the world in governance.Whole-process people’s democracy fits Chinese conditions,as manifested in China’s nationwide vibrant vitality.It also contributes Chinese wisdom to the global promotion of democratic practice.

Evaluation of Laboratory Request Forms Completion in a Tertiary Medical Laboratory of the Democratic Republic of Congo

Background: The inadequacy in the completeness of the Laboratory Request Form (LRF) has been reported as one of the major sources of errors during the pre-analytical step of laboratory analysis. To prevent the occurrence of such errors, this study aimed at assessing the level of completeness of LRFs. Methods: A retrospective analysis of laboratory request forms was conducted at the Clinical Biology Laboratory of the Kinshasa University Clinic, DR Congo, between November 2021 to May 2022. The LRFs were evaluated according to the completeness of all sections including administrative data of the patient, data of physician who ordered the test, relevant patient’s clinical data and data of the biological sample. Results: From a total of 2842 LRFs evaluated, none was fully completed with all required information. Particularly, patient’s clinical data including the medical history, provisional diagnosis and current treatment, were the most absent in 99% LRFs. However, two sections related to patient’s ID and prescribed test were informed in 100% LRFs. Conclusion: The results of this preanalytical audit can serve as an improvement opportunity focused on strengthening awareness about complete filling of LRF.

Does the Internal Audit Function Play a Role in Mitigating Earnings Management?

This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Corrected Standard Errors model to estimate the regression equation.The results showed that EM is negatively associated with internal audit effectiveness,frequency of audit committee meetings with Chief Audit Executives(CAEs),the partial outsourcing of internal audit,and the firm’s size.Moreover,the authors found a positive relationship between EM and the use of IAF as a training ground for management and the private sector.This study is important to academics,regulators,and policymakers in introducing new governance reforms to strengthen the IAF as an important internal governance mechanism to reduce earnings management practices in emerging countries.The results also provide useful information for investors to examine the effect of internal audit characteristics on earnings management.

Innovation of Audit Business Management Models under the Conditions of Information Technology

This paper focuses on the innovation of audit business management in the information technology era.In the wave of digitalization,audit companies need to adjust their management mode to take advantage of the advantages of informatization.The key is to use digital tools to strengthen data analysis and reshape the audit process.This not only improves efficiency and accuracy but also improves the overall audit quality.The article also highlights the importance of developing a culture of continued auditor learning and skills development to ensure competitiveness in the digital age.At the end of the paper,the success of audit companies depends on innovation ability and the importance of combining management mode with technological innovation.

Analysis of the Impact of Big Data Technology on Environmental Pollution Control Audit

As China strives towards the second centenary goal,increasing attention is being paid to environmental pollution and other related issues.Concurrently,with the rapid development of big data technology,many big data solutions have been applied to environmental pollution control audits,exerting a significant impact.This paper presents the current situation of environmental pollution audits,summarizing the application of big data from the perspectives of both domestic and international research.In terms of data collection and data analysis for environmental pollution audits,cloud platform technology,and visualization technology are selected based on multiple data sources.The impact in the field of environmental pollution control audits is further analyzed.It is found that the environmental pollution audit cloud platform is not yet perfect,the technical skills of audit personnel are insufficient,and some technologies are not mature.Relevant suggestions are put forward to provide a reference for the future development of big data technology and its integration with environmental pollution control audits.

Multi-indicator assessment of water environment in government environmental auditing

This study focused on a multi-indicator assessment methodology for governmental environmental auditing of water protection programs. The environmental status of Wuli Lake in China was assessed using the global indicators （driver-status-response） developed by the Commission on Sustainable Development, and four additional indicators proposed by the author： water quality, pollution load, aquatic ecosystem status, and lake sediment deposition. Various hydrological, chemical, biological and environmental parameters were used to estimate the values of the indicators for assessment of environmental status of the lake based on time series data sets for twenty years. The indicators proposed can be customized to meeting the needs for particular assessment of water protection programs. This method can be used to evaluate the performance of national environmental protection programs and provide technical support for environmental auditors.

A healthcare quality management system underpinning the 3-E model and its application in a new tertiary hospital in Australia

Objectives: Engaging, enhancing and embedding clinical audit improvement activities into everyday practice to develop capacity, capability and culture in continuous improvement.Method: Through the implementation of an electronic quality management system called Governance, Evidence, Knowledge and Outcome (GEKO), the key aspects of governance, evidence knowledge and outcomes were able to be applied to quality initiatives. Implementation of the GEKO system incorporated the principles of total quality control and management to include strategic management control and marketing in parallel with leadership strategies. The vision was to motivate staff to enable ownership of the quality cycle of continuous improvement of patient care to incorporate underlying systems and processes that impact on patient care. Results: A continuous improvement pathway was successfully established 4 months post hospital commissioning. Over 890 (approximately 16% workforce) multidisciplinary and multi-professional staff received training and support for QIs in 12 months;over 535 quality proposals were received on GEKO. Submissions by profession: nursing and midwifery 46% (246), medical 33%(177), allied health 9% (48), pharmacy 5%(27), and non-clinical staff 7%(37). Average new submissions per month were 42. Reviews demonstrated the application of a rapid cycle approach to develop, test, modify and refine improvements and enhanced clinical care. Conclusion: Appropriate governance structure, processes, extensive education and training together with collaborative relationships are the keys to embed clinical audit improvement into everyday practice. The availability of a quality management system like GEKO is very useful to make QI accessible to all staff.

WiBPA:An Efficient Data Integrity Auditing Scheme Without Bilinear Pairings

The security of cloud data has always been a concern.Cloud server provider may maliciously tamper or delete user’s data for their own benefit,so data integrity audit is of great significance to verify whether data is modified or not.Based on the general three-party audit architecture,a dynamic auditing scheme without bilinear pairings is proposed in this paper.It utilizes exponential operation instead of bilinear mapping to verify the validity of evidence.By establishing the mapping relation between logic index and tag index of data block with index transformation table,our scheme can easily support dynamic data operation.By hiding random numbers in the integrity evidence,our scheme can protect users’privacy information.Detailed security analysis shows that our scheme is secure against attacks such as forgery,replaying and substitution.Further experiments demonstrate that our scheme has lower computational overhead.

Big Data, Data Analytics and External Auditing

Big Data and Data Analytics affect almost all aspects of modern organisations’decision-making and business strategies.Big Data and Data Analytics create opportunities,challenges,and implications for the external auditing procedure.The purpose of this article is to reveal essential aspects of the impact of Big Data and Data Analytics on external auditing.It seems that Big Data Analytics is a critical tool for organisations,as well as auditors,that contributes to the enhancement of the auditing process.Also,legislative implications must be taken under consideration,since existing standards may need to change.Last,auditors need to develop new skills and competence,and educational organisations need to change their educational programs in order to be able to correspond to new market needs.

Energy Auditing and Improvement Scheme for Faculty of Applied Medical Sciences at Taibah University

In this work, a survey is used to investigate the current energy performance for Faculty of Applied Medical Sciences (previously Faculty of Engineering) at Taibah University in Medina city. The results of the survey show that several factors affect the energy performance in this building. It revealed that the building has been poorly designed from the point of view of thermal performance. Therefore, the building energy consumption needs to be monitored and maintained through energy auditing program. To determine the energy profile, the power consumption was calculated;the cooling load was estimated and analyzed to know the actual capacity required. The level of comfort in the building has been evaluated. Against the installed air conditioning capacity of 200-ton refrigeration, the cooling load calculations showed that the maximum cooling load needed, which is in August is only 83.22-ton refrigeration. In addition, illumination levels were measured and compared to the standard levels. Based on obtained results, two solutions were proposed: to install a building management system with approximate cost of 337,904 SR and to replace the existing chiller. Finally, the payback period for the proposed system has been estimated and found to be about 5.4 years.