Continuous process auditing (CPA): An audit rule ontology based approach to audit-as-a-service

Subhani, Numanul; Kent, Robert D.

doi:10.1109/syscon.2015.7116854

Cited by 8 publications

(3 citation statements)

References 19 publications

(21 reference statements)

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“…Alan ontolojileri, mal ve hizmetlerin üretimi veya sunulması konusunda finans veya endüstri gibi belirli gerçek dünya alanlarının ve süreçlerinin kavramsallaştırılmasını belirtmeyi amaçlamaktadır (Ünalır ve diğerleri 2010, 240-243;Gruber 1995). Alan ontolojisinin yanı sıra, Hybrid Katmanlı Ontoloji'yi oluşturan diğer üç bileşen vardır (Subhani ve Kent, 2015). Denetim Kuralları Süreci ve Kurallar Motoru: SSD modelinin ana bileşeni, mevcut süreç durumlarından sonuçlar üretmekten sorumlu olan Denetim Kuralları İşleme Motoru' dur (Forgy 1982).…”

Section: İç Deneti̇munclassified

Continuous Process Auditing Model to Enable Cyber Security

Kestane

2021

Muhasebe Bilim Dünyası Dergisi

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Modern çağın getirdiği teknolojik girişim işletmelerin faaliyetlerinin şeklini ve yönünü değiştirmiş ve dijital ekonomi ortaya çıkmıştır. E-ticaretin yoğun bir şekilde dünyanın geneline yayılması ile işletmelerin faaliyetlerini etkin ve verimli bir biçimde yerine getirerek varlıklarını koruma altına almaları noktasında Siber Güvelik kavramı ortaya çıkmış ve bu durumdan denetim faaliyetleri de kendisine düşen payı almıştır. Sermayenin uluslararası alanda hareket etmesi sonucunda işletme faaliyetlerinin farklı coğrafyalara taşınması, büyük veri yığınlarının oluşmasına yol açmış ve iç denetim faaliyetlerini güç hale getirmiştir. Bu bağlamda işletmelerin gerçekleştirmiş oldukları faaliyetlerine ilişkin alt işlem süreçlerinin sürekli olarak kontrol altına alınması ihtiyacı ortaya çıkmış ve Sürekli Süreç Denetimi kavramının doğmasına zemin hazırlamıştır. Değişen ve gelişen teknoloji ve yenilikler karşısında işletmelerin sürdürülebilirliklerini sağlamaları açısından; faaliyetlerine ilişkin en alt işlem süreçlerinden yola çıkılarak üretmiş oldukları veri ve bilgilerin korunması konusu siber güvenlik ve sürekli süreç denetimi konusunun kesişmesine neden olmuş ve söz konusu her iki uygulamanın yarattığı katma değer merak konusu olmuştur. Bu çalışmada siber güvenlik uygulamalarının etkinleştirilmesi üzerinde sürekli süreç denetiminin etkisinin belirlenmesi amaçlanmıştır. Uygulamada konunun yeni olmasından dolayı çalışma teorik bir perspektiften ele alınmış ve gelecekte yapılması gerekli görülen uygulamalara yönelik önerilerde bulunulmuştur.

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Section: İç Deneti̇munclassified

Continuous Process Auditing Model to Enable Cyber Security

Kestane

2021

Muhasebe Bilim Dünyası Dergisi

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“…The work in [38] proposed a semantic-based service description and discovery framework, which uses a multi-agent approach and ontology with a prototype for cloud service description and discovery in the cloud computing domain. A framework [39] was conceptual in nature and was used for Continued Process Auditing (CPA) relying on domain ontologies.…”

Section: Related Surveys Of Ontology Usage In Conventional Computingmentioning

confidence: 99%

Ontologies in Cloud Computing—Review and Future Directions

et al. 2021

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Cloud computing as a technology has the capacity to enhance cooperation, scalability, accessibility, and offers discount prospects using improved and effective computing, and this capability helps organizations to stay focused. Ontologies are used to model knowledge. Once knowledge is modeled, knowledge management systems can be used to search, match, visualize knowledge, and also infer new knowledge. Ontologies use semantic analysis to define information within an environment with interconnecting relationships between heterogeneous sets. This paper aims to provide a comprehensive review of the existing literature on ontology in cloud computing and defines the state of the art. We applied the systematic literature review (SLR) approach and identified 400 articles; 58 of the articles were selected after further selection based on set selection criteria, and 35 articles were considered relevant to the study. The study shows that four predominant areas of cloud computing—cloud security, cloud interoperability, cloud resources and service description, and cloud services discovery and selection—have attracted the attention of researchers as dominant areas where cloud ontologies have made great impact. The proposed methods in the literature applied 30 ontologies in the cloud domain, and five of the methods are still practiced in the legacy computing environment. From the analysis, it was found that several challenges exist, including those related to the application of ontologies to enhance business operations in the cloud and multi-cloud. Based on this review, the study summarizes some unresolved challenges and possible future directions for cloud ontology researchers.

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“…In order to complete the link between compliance requirements and implementation verification as well as provide the ability to support continuous compliance monitoring and process audit [17], there is a need to link the populated ontology and its related compliance document to actual technical verification tools such as audit scripts in order to provide real-time compliance status feedback (see Fig. 6).…”

Section: Linking Compliance Documents To Verification Automation Smentioning

confidence: 99%

Towards end-to-end Continuous Monitoring of Compliance Status Across Multiple Requirements

Cheng¹,

Villamarin²,

Cu³

et al. 2018

ijacsa

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Monitoring compliance status by an organization has been historically difficult due to the growing number of compliance requirements being imposed by various standards, frameworks, and regulatory requirements. Existing practices by organizations even with the assistance of security tools and appliances is mostly manual in nature as there is still a need for a human expert to interpret and map the reports generated by various solutions to actual requirements as stated in various compliance documents. As the number of requirements increases, this process is becoming either too costly or impractical to manage by the organization. Aside from the numerous requirements, multiple of these documents actually overlap in terms of domains and actual requirements. However, since current tools do not directly map and highlight overlaps as well as generate detailed gap reports, an organization would perform compliance activities redundantly across multiple requirements thereby increasing cost as well. In this paper, we present an approach that attempts to provide an end-to-end solution from compliance document requirements to actual verification and validation of implementation for audit purposes with the intention of automating compliance status monitoring as well as providing the ability to have continuous compliance monitoring as well as reducing the redundant efforts that an organization embarks on for multiple compliance requirements. This research thru enhancing existing security ontologies to model compliance documents and applying information extraction practices would allow for overlapping requirements to be identified and gaps to be clearly explained to the organization. Thru the use of secure systems development lifecycle, and heuristics the research also provide a mechanism to automate the technical validation of compliance statuses thereby allowing for continuous monitoring as well as mapping to the enhanced ontology to allow reusability via conceptual mapping of multiple standards and requirements. Practices such as unit testing and continuous integration from secure systems development life cycle are incorporated to allow for flexibility of the automation process while at the same time using it to support the mapping between compliance requirements.

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Continuous process auditing (CPA): An audit rule ontology based approach to audit-as-a-service

Cited by 8 publications

References 19 publications

Continuous Process Auditing Model to Enable Cyber Security

Continuous Process Auditing Model to Enable Cyber Security

Ontologies in Cloud Computing—Review and Future Directions

Towards end-to-end Continuous Monitoring of Compliance Status Across Multiple Requirements

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