A Privacy-Aware Framework for Financial Auditing in Digitalization Era
Shuhidan S.M., Awang Y.B., Ifada L.M., Taib A.B., Norsuriati Z., Sulistyowati S.
Abstract
Continuous Auditing (CA) is a type of financial audit process system that uses technology in its implementation. Like any other system, data information breaches can occur, and a robust method is needed to handle it. The implementation of technology in this financial audit method potentially produces numerous risks such as increased abuse of authority, mistakes in selecting and utilizing IT and loss due to privacy breaches. The preservation of privacy should be made a priority in a system in order to prevent data information breaches. An awareness of privacy in CA can help auditors and clients to develop information security and privacy controls effectively during the audit process. Adopting the privacy framework provided by Daniel Martinez and Joshua Marks, we then aligned COSO and Privacy Framework to manage privacy and data protection in the Continuous Auditing implementation.
COSO implementation in Lebanese firms: The impact of organisational culture and leadership value competency on perceived internal control efficiency-an exploratory approach
Abdo M., Feghali K.
COSO enterprise risk management implementation in Jordanian commercial banks and its impact on financial performance
Al-Khadash H.A., Embassy-Jordan U., Jireis J.R.
No Title
Dangi M.R.M.
Implementation of internal control by COSO framework on fraud prevention in national health insurance claim on hospitals in Banyumas
Halim N.S.A.
The importance of (COSO-ERM) model implementation in enhancing the effectiveness of internal control systems in the Jordanian commercial banks (field study)
Jabbar Alkubaisi A.A.
Implementation of COSO ERM as security control framework in cloud service provider
Suroso J.S.
No Title
Sagita L., Upy P.M.
A study of information technology risk management of government and business organizations in Thailand using COSO-ERM based on the COBIT 5 framework
Tangprasert S.
A privacy, security, safety, resilience and reliability focused risk assessment methodology for IIoT systems steps to build and use secure IIoT systems. In: 2018 global internet of things summit (GIoTS)
Nakamura E.T., Ribeiro S.L.
Privacy-preserving OLAP: An information-theoretic approach
Zhang N., Zhao W.
