Information Fusion in Continuous Assurance

Abstract

Abstract

Smart Auditing -- Innovating Compliance Checking in Customs Control

“…Evaluation requires a translation from the operational level to the business, or value object level, as in [30]. In a Service Oriented perspective, the focal value object is the business service that uses resources to add value to other resources.…”

What is Really Going On at Your Cloud Service Provider? Creating Trustworthy Certifications by Continuous Auditing

“…To enable a permanent communication, [15] developed a continuous auditing model, which effectively connects the auditor's systems to the auditee's systems, by using XML and CORBA. Similar auditing architectures include independent monitoring and control layers for continuously querying and analyzing auditing objects [3,42,52,53]. Additionally, different kinds of middleware and standard interfaces [49] as well as independent auditing web services [39] are suggested to be integrated in continuous auditing systems, allowing cloud service customers to continuously review and validate the adherence with selected certification criteria.…”

“…For example, [30] analyzed the OVAL (Open Vulnerability and Assessment Language) and the XCCDF (Extensible Configuration Checklist Description Format) to enable (semi-) automated IT controls checks, patch and configuration management validation, and vulnerability assessments. The provided tools, processes, and capabilities may differ based upon the extent, kind, and objectives of the used auditing system [15,42,52,53].…”

“…Auditing architectures that may consist of monitoring and control layers [3,42,52,53] and a permanent communication connection to the auditing object [15] as well as integrating different kinds of middleware, standard interfaces [49], or auditing web services [39].…”

Financial Accounting Standards Should Not Matter: It's Just a Layer

“…The current issue encompasses: one article on organizational effects and new cloud technology (Alali and Yeh 2012); three articles in the emerging continuous audit/continuous monitoring (CA/ CM) paradigms (Perols and Murthy 2012;Gonzalez et al 2012;Borthick 2012); two articles on user reaction to electronic disclosure (Smith et al 2012;Sutton et al 2012); one article on behavioral factors in technological systems (Huerta et al 2012); one article looking at statutory guidance relative to internal controls (Janvrin et al 2012); one article on technology company performance (Bauer et al 2012); and this current editorial, which looks at standards and their relevance (Vasarhelyi 2012). These articles taken together present a portfolio that is representative of extant AIS research and certainly addresses some of the paradigm changes discussed in this editorial.…”