Audit Scheme Research Articles

Environmental reporting in Italian thermal power plants: insights from a comprehensive analysis of EMAS environmental statements

The global energy sector heavily relies on fossil fuels, significantly contributing to climate change. The ambitious European emissions' reduction targets require sustainable processes and alternatives. This study presents a comprehensive analysis of 73 Italian thermal power plants registered to the European Eco-Management and Audit Scheme (EMAS) aimed at assessing EMAS effectiveness in addressing and quantifying the environmental impacts of this relevant industrial sector. The analysis was based on EMAS environmental statements, publicly disclosing verified and certified data, with the secondary objective of evaluating if EMAS could be an efficient tool to improve the plants’ environmental performances. An inventory of technical and environmental aspects, adopted indicators, and allocated budgets was based on 2023 data. A strong correlation was found between the significance of the environmental aspects and the number of adopted indicators. Gaps were observed in describing aspects like “biodiversity” and “local issues”. Improvement objectives and budget allocation showed discrepancies and lacked correlation with the significance of the related environmental aspects. “Energy production” accounted for 68% of the total allocated budget; “environmental risks”, “emissions to air”, “electricity consumption”, and “local issues” were also key focus areas. Insufficient information on emission control technologies and progress tracking of improvement objectives was detected. This study highlights the need for thermal power installations to improve the selection of appropriate indicators and to better relate allocated budget to improvement objectives when implementing EMAS. Such measures would facilitate the quantification of the effective environmental impacts of the energy production sector, supporting future research on this topic, allowing stakeholders a better comparison among plants, and driving industry-wide improvements.

Value chains of selected products as elements of sustainability of agricultural production

The value chain concept is often used in the analysis of agricultural competitiveness. Its application seeks ways and activities that add value to products. The focus is on finding opportunities for efficient monitoring of modern trends, challenges and business risk assessment in order to sustainably produce processing and marketing of agri-food products. The production of fruits and vegetables by small producers is characterized by short chains from production to product placement, without adding value. There are numerous critical points in the analyzed chains, such as quality of input, processing, drying and storage of products, lack of training and financial resources for storage and preservation of products after harvest. The link between primary production and the processing industry should ensure stability for primary producers in terms of the market, and entities in the processing industry for continuity in the supply of raw materials of domestic origin. In order to improve product value chains, and thus the competitiveness of the national agri-food sector, it is necessary to improve productivity in primary production, horizontal and vertical integration, as well as additional investments in processing capacities. The key areas in the legislation and its implementation in order to improve the value chain of livestock products are: animal husbandry, hygiene on farms and in meat processing plants, as well as environmental protection. These are some of the priorities that should create the conditions for the possibility of exporting live animals, meat and meat products to the EU. Improving the milk value chain would contribute to better efficiency, competitiveness and sustainability of production, milk quality, especially in microbiological terms (reduction of the number of bacteria and somatic cells). Conditions should be created for the adoption of good agricultural practice, adaptation to market requirements, reaching standards in the field of animal welfare and health, improving the genetic potential of animals for milk production, hygiene and environmental protection. Quality is an important factor in competitiveness and sustainable agricultural production. As the main elements of the quality management system and adding value to products, the appropriate standards are applied: ISO 9000, HACCP, GMP, ISO 22000, ISO 14000, HALAL standard, Kosher standard, BRC standard, GOST-R standard, Demeter, GLOBAL GAP, IFS standard . In order to overcome and solve environmental problems of agricultural development, more and more importance is attached to the application of animal protection policy measures. Domestic and international standards and regulations for environmental management ISO 14001 are applied, including the EU Environmental Management and Audit Scheme (EMAS). Genetic potentials and biological diversification are important for the development and sustainability of agricultural production. The richness of flora and fauna, genetic resources and great biological diversity constitute natural comparative advantages in every respect, especially for sustainable agricultural production and environmental protection.

A General Blockchain-Based Automatic Audit Scheme For Proofs Of Retrievability

Abstract Cloud storage has been widely used in remote data management, although correct storage of the outsourced file is still challenging in practice. Proofs of Retrievability (PoRs), a storage-oriented cryptographic tool, support integrity checking and efficient retrieval of the file. However, due to the lack of a fully credible oversight mechanism or a serious dependence on a trusted third party, most PoRs are incapable of achieving essential and straightforward trust between participants (i.e. the client and server). While blockchain shows promise in solving this trust issue, existing blockchain-based storage systems are scenario-constrained as they require private/permissioned or special-construct blockchains. Consequently, none of these systems provide robust and decentralized trustworthiness. We propose a general Blockchain-based Automatic Audit (BAA) scheme for PoR without limitations based on specific blockchain types. Specifically, we present BAA via stitching together a carefully designed or chosen array of sub-components such as storage proofs and Turing-complete smart contracts. We also integrate BAA with specific PoR models to prove its strong generality and availability. To our best knowledge, our proposal is the first blockchain-based approach that enhances traditional PoR models with both automatic audit and fair payment. The final analysis and implemented prototype on Ethereum demonstrate the utility of BAA.

Development of hybrid heuristic‐assisted dynamic data auditing strategy in cloud sector

AbstractCloud computing is performed by hosting the data of data owners on cloud servers, where the data consumers (users) are able to get the data over servers. Though, several security aspects are raised during cloud storage regarding the data availability and data integrity. On the other hand, a novel scheme of data hosting services is introduced owing to data outsourcing which also raises additional security problems. In addition, several methods are presented by taking either “identity‐based cryptography (IBC) or public key infrastructure (PKI).” Hence, a secure and effective dynamic data auditing scheme is preferable for convincing data owners to ensure precise data storage in the cloud. This paper focuses on implementing a new hybrid heuristic‐assisted strategy for managing cloud storage with the help of efficient auditing schemes. This paper tries to optimize the data structures in the cloud storage with a new improved hybrid differential evolution‐teamwork optimization algorithm (HED‐TOA) with the integration of the teamwork optimization algorithm (TOA) and differential evolution (DE) algorithms. It aims to alleviate the problems raised during the dynamic data update operations including “insert, modify, delete, and append.” This improved HED‐TOA help in performing the data auditing. This model overcomes the problem of modifications occurring in the data structure while doing the dynamic data update operations and thus, it ensures efficient data auditing and data management in cloud computing. This work considers the aim of reducing computation as well as communication costs during the data storage process in the cloud. The performance estimation demonstrates that there is considerable contrast between the traditional methods and the proposed technique in terms of the communication and computation cost on the cloud and auditor.

Audit-based Power Surge Detection using Federated Learning in Smart Transmission Lines

Smart transmission lines are designed to improve the optimal distribution irrespective of the surge due to peak utilization and generation. Therefore distribution audits are mandatory for identifying power surges in these transmission lines. This article, therefore, proposes a Power Surge Detection using the Transmission Audit (PSD-TA) scheme. The proposed scheme houses federated learning for identifying surges due to generation or utilization between distribution points. Based on the detection, the regulation or transmission allocation for the distinct surges is recommended by the learning for reducing failures. Therefore the previous audit from the surge is used for identifying similar failures by training the learning paradigm. This scheme, therefore, improves the distribution rate and meets the utilization demands of the users.

Improved data integrity audit scheme based on certificateless public key cryptography and its application in COVID-19 epidemic data management

Improved data integrity audit scheme based on certificateless public key cryptography and its application in COVID-19 epidemic data management

Improved Sunflower Optimization Algorithm Based Encryption with Public Auditing Scheme in Secure Cloud Computing

Improved Sunflower Optimization Algorithm Based Encryption with Public Auditing Scheme in Secure Cloud Computing

Dual Attribute-Based Auditing Scheme for Fog Computing-Based Data Dynamic Storage With Distributed Collaborative Verification

Compared with cloud computing-based data storage, distributed data storage in fog computing is more vulnerable to malicious attacks. So, it is very necessary to provide a secure distributed auditing mechanism with protecting the identity privacy of data owners and controlling the identities of auditors under fog computing-based data storage. In this paper, we propose a dual attribute-based auditing scheme for fog computing-based data dynamic storage. Our auditing scheme can protect the identity privacy of data owners, and provide an attribute-based access control for corresponding audits with a distributed collaborative verification between related fog servers. In our scheme, a data owner can securely upload his divided and blinded file blocks with corresponding block authenticators (related with his attribute set) to related fog servers. To prevent malicious auditors from consuming system resources by abusing audit requests, the data owner can provide an attribute-based access control for corresponding audits, where the data owner specifies the attribute set of corresponding auditors who have the right to check the integrity of related data. Further, a distributed collaborative verification mechanism between related fog servers is constructed to reduce the disadvantages of centralized verification, where the Shamir’s secret-sharing method is used to decompose the picked blinding factor as the shared sub-secrets sent to each fog server respectively. Compared with cloud computing-based data storage, our collaborative verification mechanism can implement distributed auditing consent of stored data between multiple fog servers. Our auditing scheme can further audit out specific suspicious fog servers. Additionally, we provide a dynamic data operation mechanism to efficiently support the updating of users’ data under fog computing-based data storage. Furthermore, related theoretical analysis and experimental evaluation show our scheme is secure and efficient.

System ekozarządzania i audytu EMAS w Polsce we wdrażaniu strategii zrównoważonego rozwoju w przedsiębiorstwie

The article presents the elements of the environment-friendly attitude of enterprises in the implementation of the EMAS eco-management and audit scheme. The benefits of its implementation were demonstrated, but also the barriers and difficulties in its implementation. EMAS is an instrument created by the European Commission and regulated by the European Parliament and Council Regulation (EC) No 1221/2009 of 25.11.2009.

Trustworthy Healthcare Cloud Storage Auditing Scheme (TCSHAS) with blockchain-based incentive mechanism

The Trustworthy Healthcare Cloud Storage Auditing Scheme (TCSHAS) represents a progressive solution for resolving trust-related issues linked to third-party auditors (TPAs) within traditional healthcare cloud storage audit systems. As the healthcare industry increasingly relies on cloud storage, concerns surrounding security and privacy have grown, motivating the development of a unique incentive mechanism. This mechanism leverages the non-tamperable and traceable features of blockchain technology to encourage TPAs to uphold honesty and reliability. By organizing TPAs as a group of nodes on the blockchain, a system of mutual surveillance is established, enabling diligent monitoring and penalization of any malicious actions. TCSHAS encompasses a comprehensive system model that incorporates smart contracts to manage transaction-related matters, including dispute resolution. Performance evaluations have confirmed its efficiency and suitability for real-world healthcare applications. Our experiments demonstrate that TCSHAS performs well in terms of gas consumption and exhibits scalability as the number of participant’s increases. Compared with other common smart contracts, TCSHAS maintains a balanced level of complexity, incorporates strong security measures, offers comprehensive auditing capabilities, and remains flexible. To further enhance our research, we can explore ways to optimize TCSHAS scalability and performance, such as through shading, as the volume of healthcare data continues to grow. In addition, we can investigate the integration of advanced privacy technologies or AI-based auditing. These advancements will reinforce the role of TCSHAS in establishing trust and security in healthcare cloud storage audits, making it highly relevant in real-world healthcare settings. Ultimately, TCSHAS contributes to improving trust and security in healthcare cloud storage auditing, ensuring responsible management of sensitive healthcare data.

Implementation guide for process safety management

AbstractA general guide how to implement process safety management (PSM) is missing in the literature. This article provides general procedure to implement PSM which any industry in underdeveloped, developing and developed countries can adopt to start PSM implementation. PSM implementation can be initiated through the proposed framework consisting of four steps: (1) PSM introduction, (2) Assigning departmental wise PSM duties, (3) Trainings and (4) Audits and improvements. Trainings include process hazard analysis (PHA) using Integrated What‐If/HAZOP analysis, quantitative risk assessments using ALOHA or equivalent software, PSM forms developments and other trainings. In a case study, ammonia release is estimated and quantified using ALOHA. Nine various forms for PSM are required to be developed for industry implementing PSM. Various trainings should be arranged including specific learning outcomes and few examples are discussed in this article. An audit scheme is proposed for any new industry implementing PSM. PSM elements implementation sequence is discussed. New established industries can adopt this procedure to implement PSM following suggested forms and sequences, which can help engineers in understanding PSM implementation. This PSM implementation proposed framework is being implemented in the fertilizer industry and caustic industry.

An overview of cloud storage data auditing schemes

With the rapid growth of the internet today, cloud storage services have had an impact on numerous internet users worldwide. Internet users, in order to avoid potential risk of data loss, can outsource their local data to remote cloud servers instead of using local media. However, this kind of cloud storage services is sometimes unreliable enough and the data security of users cannot be guaranteed. In this case, data auditing mechanisms for cloud storage are studied to avoid the destruction of user data. The traditional audit schemes are based on provable data possession mechanisms, while the third-party organization relies on the recent blockchain-based methods, conventional single-cloud storage system and recently emerging multi-cloud storage models. Some audit schemes not only provide auditing capability, but also have some other ancillary functions to ensure applicability for different potential malevolent situations. Gathered correlated studies about data auditing schemes of cloud service are analyzed and classified in this paper, based on research objects and research methods in order to seek probable innovation points. We also analyze experiments in their papers. Toward the finish of this review, we sum up all the examination, list the bearings not investigated, and give a few creative spots.

Blockchain-based integrity auditing for shared data in cloud storage with file prediction

With the increasing publicity of information, more and more users are willing to share their data with others. Therefore, in cloud storage services, the security of shared data has begun to attract attention. Most of the current integrity auditing schemes cannot balance data sharing and audit security well. In view of this, we propose an audit scheme based on blockchain and file prediction in the shared environment. On the one hand, a lightweight signature algorithm is designed to realize the revocation of group members without source data transmission, which greatly avoids the communication overhead between the user and the cloud. On the other hand, we introduce blockchain technology into auditing and use smart contracts to verify the integrity of cloud data, making the system more secure, tamper-resistant, and traceable. Finally, in order to ensure that a file is audited only when necessary, we propose the concept of valid auditing and predict the frequently accessed or likely accessed files in the sharing group, which greatly improves the valid auditing rate and saves system computing resources. The security analysis proves that our method is safe and reliable. The performance evaluation and experimental comparison prove that our scheme has high efficiency.

DBT-PDP: Provable data possession with outsourced data batch transfer based on blockchain

In the scenario of large-scale data ownership transactions, existing data integrity auditing schemes are faced with security risks from malicious third-party auditors and are inefficient in both calculation and communication, which greatly affects their practicability. This paper proposes a data integrity audit scheme based on blockchain where data ownership can be traded in batches. A data tag structure which supports data ownership batch transaction is adopted in our scheme. The update process of data tag does not involve the unique information of each data, so that any user can complete ownership transactions of multiple data in a single transaction through a single transaction auxiliary information. At the same time, smart contract is introduced into our scheme to perform data integrity audit belongs to third-party auditors, therefore our scheme can free from potential security risks of malicious third-party auditors. Safety analysis shows that our scheme is proved to be safe under the stochastic prediction model and k-CEIDH hypothesis. Compared with similar schemes, the experiment shows that communication overhead and computing time of data ownership transaction in our scheme is lower. Meanwhile, the communication overhead and computing time of our scheme is similar to that of similar schemes in data integrity audit.

Environmental reporting in the hydropower sector: analysis of EMAS registered hydropower companies in Italy

Hydropower (HP) is a key source of renewable energy, but also poses significant environmental challenges, including habitat fragmentation, hydropeaking and perturbations of flow and sediment regime. This study analyzed how Italian companies managing HP plants, and registered to the European Eco-Management and Audit Scheme (EMAS) in 2022, evaluated their sustainability and publicly disclosed related data. The analysis was based on the environmental statements (ESs) of 206 hydropower plants (29% of Italian HP production in 2019). The applied methodology involved an inventory of the plants and their categorization about technical features and the reporting of technical, environmental, and social aspects. The results of the analysis revealed that the companies rarely described the environmental state of the site, even less frequently adopting quantitative indicators. “Soil contamination”, “biodiversity”, “waste production”, “risk of environmental accidents”, “water pollution and flow management”, and “noise emissions” were the aspects considered most significant. No correlation was found among the significance of an aspect, the number of indicators used to describe the associated impacts, and the number of objectives set for reducing those impacts. “Biodiversity” was mostly described through irrelevant indicators (i.e., total site area) and 76% of the allocated budget was assigned to technical aspects without a clear connection with any environmental improvement. In particular, the specific impacts on the aquatic ecosystems were scarcely reported, mitigation measures were rarely mentioned and with few details. In conclusion, the results of the study highlight the need for specific guidelines, directed to the HP sector, for effectively reporting the environmental performances and the effectiveness of the adopted Environmental Management Systems, while providing valuable information to policymakers and researchers.

Lightweight Transmission Behavior Audit Scheme for NDN Industrial Internet Identity Resolution and Transmission Based on Blockchain

The Named Data Network (NDN) enables efficient content dissemination through interest-based retrieval, name-based routing, and content caching. In the industrial Internet architecture based on NDN, device identity distribution, identification, resolution, and routing rely on identification resolution technology. However, this approach presents challenges such as cache poisoning, interest packet flood attacks, and black hole attacks. Existing security schemes primarily focused on routing forwarding and verification fail to address critical concerns, including routing environment credibility and data leakage, while exhibiting poor time and space efficiency. To address these challenges, this paper proposes a lightweight behavior auditing scheme using blockchain technology. The scheme utilizes an improved Bloom filter to compress behavioral information like interest and data packets during the identification transmission process. The compressed data are subsequently uploaded to a blockchain for auditing, achieving efficient space and time utilization while maintaining feasibility.

Comparison of International Maritime Organization (IMO) Member State Audit Scheme (IMSAS) with ISO/IEC 17000 conformity assessment standards series and ISO 19011

This study compares the International Maritime Organization (IMO) Member State Audit Scheme (IMSAS) and ISO/IEC 17000 series as well as ISO 19011. The part that we investigate in this paper is the marine industry audit cycle that the IMO Member State Audit Scheme uses, such as ISM code certification of the vessels over 500 Gross Tonnage (GT) and the IAF peer evaluation of its members’ accreditation bodies. The reasoning for such effort is that both ISM code certification of the vessels over 500 GT and the IAF peer evaluation are long established and more mature assessment practices. The contribution of our study is to create a robust audit cycle for the IMO Member State Audit Scheme, which has not been examined in the literature.

Certificateless Public Auditing Scheme With Data Privacy and Dynamics in Group User Model of Cloud-Assisted Medical WSNs.

With the application of wireless sensor network (WSN) in healthcare field, online sharing of medical data has attracted more and more attention. However, wearable sensor nodes are limited in energy, storage space and data processing capacity, which largely restricts their deployment in resource demand application scenarios. Fortunately, cloud storage services can enrich the capabilities of wearable sensors and provide an effective method for people to share data within a group. However, as medical data directly relates to patients' health and privacy information, ensuring the integrity and privacy of medical records stored in cloud servers becomes a key issue to be urgently solved. Many public data auditing schemes have been put forward to address the above issues. Unfortunately, most of them have security vulnerabilities or poor functionality and performance. In this paper, we come up with a secure and efficient certificateless public auditing scheme for cloud-assisted medical WSNs, which not only supports dynamic data sharingand privacy protection, but also achieves efficient group user revocation. Security analysis and performance evaluation demonstrate that our scheme significantly reduce the total computation cost while achieving a higher security level. Compared with other related schemes, our new proposal is more suitable for group user data sharing in cloud-assisted medical WSNs.

Identity-Based Integrity Verification and Public Auditing Scheme in Cloud Storage System Against Malicious Auditors

Identity-Based Integrity Verification and Public Auditing Scheme in Cloud Storage System Against Malicious Auditors

Does Short-and-Distort Scheme Really Exist? A Bitcoin Futures Audit Scheme through BIRCH & BPNN Approach

Does Short-and-Distort Scheme Really Exist? A Bitcoin Futures Audit Scheme through BIRCH & BPNN Approach