scholarly journals Cloud Audit Toolkit for Financial Regulators

2021 ◽  
Author(s):  
Keyword(s):  
Cloud Audit

Merkle Tree and Blockchain-Based Cloud Data Auditing

2020 ◽  
Vol 10 (3) ◽  
pp. 54-66
Author(s):  
Arun Prasad Mohan ◽  
Mohamed Asfak R. ◽  
Angelin Gladston
Keyword(s):  
Data Integrity ◽  
Service Provisioning ◽  
Merkle Tree ◽  
Cloud Data ◽  
Integrity Checking ◽  
Dataset Size ◽  
Data Auditing ◽  
Core Idea ◽  
Cloud Audit ◽  
Verification Techniques

Cloud computing is the fastest growing and most promising field in the service provisioning segment. It has become a challenging task to provide security in the cloud. The purpose of this article is to suggest a better and efficient integrity verification technique for data referred to as cloud audit. The deployment of cloud storage services has significant benefits in the management of data for users. However, this raises many security concerns, and one of them is data integrity. Though public verification techniques serve the purpose they are vulnerable to procrastinating auditors who may not perform verifications on time. In this article, a cloud data auditing system is proposed. The proposed cloud data auditing system integrates Merkle Tree-based Cloud audit and the blockchain-based audit recording system, thus the core idea is to record each verification result into a blockchain as a transaction. Utilizing the time-sensitive nature of blockchain, the verifications are time-stamped after the corresponding transaction is recorded into the blockchain, which enables users to check whether auditors have performed the verifications at the prescribed time. The proposed cloud data auditing system is experimentally validated. The investigations with varied dataset size revealed less time taken, on an average of 0.25 milliseconds with the use of Merkle Tree. Further results reveal consistency of the data integrity checking.

The Audit Implications of Cloud Computing

2020 ◽  
Vol 34 (4) ◽  
pp. 1-31
Author(s):  
Rajiv D. Banker ◽  
Xiaorong Li ◽  
Steven A. Maex ◽  
Wenyun Shi
Keyword(s):  
Cloud Computing ◽  
New Technologies ◽  
Empirical Work ◽  
Accounting Standards ◽  
Data Availability ◽  
Financial Accounting Standards Board ◽  
Accounting Information System ◽  
Audit Efficiency ◽  
Cloud Audit ◽  
Cloud Users

SYNOPSIS Over the last decade, many firms have shifted from in-house managed information systems to cloud computing arrangements. Despite regulatory interest in the audit impact of new technologies, little empirical work has studied how auditors behave when clients introduce cloud platforms into their accounting information system. Ex ante, it is unclear whether cloud computing allows for increased audit efficiency through reliance on service organization control reports or introduces additional complexity and risk to the audit. Leveraging a 2015 accounting standards update from the Financial Accounting Standards Board to identify material cloud users, we find that these firms pay an audit fee premium of approximately 5 percent compared to nonusers. This premium attenuates when hiring an audit office with more cloud users in its portfolio, suggesting that cloud audit experience can reduce auditors' costs when conducting such audits. We also explore how audit lag and subsequent restatements vary cross-sectionally with cloud use. JEL Classifications: M41; M48. Data Availability: Data are available from the public sources cited in the text.

scholarly journals Construction of Social Security Fund Cloud Audit Platform Based on Fuzzy Data Mining Algorithm

Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-11
Author(s):  
Yangting Huai ◽  
Qianxiao Zhang
Keyword(s):  
Data Mining ◽  
Social Security ◽  
Data Mining Algorithm ◽  
Fuzzy Data ◽  
Social Security Fund ◽  
Mining Algorithm ◽  
The Neural Network ◽  
Security Fund ◽  
Security Funds ◽  
Cloud Audit

Guided by the theories of system theory, synergetic theory, and other disciplines and based on fuzzy data mining algorithm, this article constructs a three-tier social security fund cloud audit platform. Firstly, the article systematically expounds the current situation of social security fund and social security fund audit, such as the technical basis of cloud computing and data mining. Combined with the actual work, the necessity and feasibility of building a cloud audit platform for social security funds are analyzed. This article focuses on the construction of the cloud audit platform for social security funds. The general idea of using fuzzy data mining algorithm to build the social security fund audit cloud platform is to compress the knowledge contained in a large number of data into the weights between nodes and optimize the weights through the learning of the neural network system. Through the optimization function, the information contained in the neural network is stored in a few weights as far as possible. The main information is further highlighted by network clipping and removing weights that have little impact on the output.

Secure and efficient parallel hash function construction and its application on cloud audit

2018 ◽  
Vol 23 (18) ◽  
pp. 8907-8925 ◽  
Author(s):  
Yijun Yang ◽  
Fei Chen ◽  
Zhiwei Sun ◽  
Shulan Wang ◽  
Jianqiang Li ◽  
...  
Keyword(s):  
Hash Function ◽  
Cloud Audit ◽  
Function Construction

scholarly journals Improved Lightweight Cloud Storage Auditing Protocol for Shared Medical Data

2021 ◽  
Vol 2021 ◽  
pp. 1-13
Author(s):  
Haibin Yang ◽  
Zhengge Yi ◽  
Xu An Wang ◽  
Yunxuan Su ◽  
Zheng Tu ◽  
...  
Keyword(s):  
Cloud Storage ◽  
Medical Information ◽  
Storage System ◽  
Shared Data ◽  
Medical Institutions ◽  
Outsourced Data ◽  
Cloud Server ◽  
Cloud Auditing ◽  
Cloud Audit ◽  
Cloud Servers

Now, it is common for patients and medical institutions to outsource their data to cloud storage. This can greatly reduce the burden of medical information management and storage and improve the efficiency of the entire medical industry. In some cases, the group-based cloud storage system is also very common to be used. For example, in an medical enterprise, the employees outsource the working documents to the cloud storage and share them to the colleagues. However, when the working documents are outsourced to the cloud servers, how to ensure their security is a challenge problem for they are not controlled physically by the data owners. In particular, the integrity of the outsourced data should be guaranteed. And the secure cloud auditing protocol is designed to solve this issue. Recently, a lightweight secure auditing scheme for shared data in cloud storage is proposed. Unfortunately, we find this proposal not secure in this paper. It’s easy for the cloud server to forge the authentication label, and thus they can delete all the outsourced data when the cloud server still provide a correct data possession proof, which invalidates the security of the cloud audit protocol. On the basis of the original security auditing protocol, we provide an improved one for the shared data, roughly analysis its security, and the results show our new protocol is secure.

scholarly journals Privacy-Preserving Public Cloud Audit Scheme Supporting Dynamic Data for Unmanned Aerial Vehicles

IEEE Access ◽  
2020 ◽  
Vol 8 ◽  
pp. 79428-79439
Author(s):  
Jiasen Liu ◽  
Xu An Wang ◽  
Zhiquan Liu ◽  
Han Wang ◽  
Xiaoyuan Yang
Keyword(s):  
Unmanned Aerial Vehicles ◽  
Privacy Preserving ◽  
Public Cloud ◽  
Dynamic Data ◽  
Aerial Vehicles ◽  
Cloud Audit
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