Continuous Auditing Research Articles

The Budget Management Supported by the Government Sector to Systemic Private Schools, Nakhon Ratchasima Province

Background and Aims: Budgetary management of educational institutions focuses on management independence. This makes it flexible, transparent, and auditable. By adhering to management principles that focus on achievement and operating results. Budget management in this way also places importance on profiting from the educational institution's assets. Including generating income from various services to support efficient management and maximum educational benefits. This results in better quality for learners. The objective of this research is to study and compare the level of opinions of personnel towards budget management supported by the government sector of private schools in the system, Nakhon Ratchasima Province. Classified according to position and duty education level and experience in budget operations In addition, the objective is to study guidelines for managing budgets supported by the government sector of private schools in Nakhon Ratchasima Province. Methodology: The sample group used in the research was personnel from private schools in the system. In Nakhon Ratchasima Province, a total of 354 people, were obtained by stratified random sampling. The research instrument consisted of a questionnaire using a 5-level rating scale, with an IOC value between 0.80 - 1.00 and a confidence value equal to 0.72. In addition, a structured interview was used. To collect additional information data analysis uses a variety of statistics including: Finding frequency, percentage, mean, standard deviation, t-test, F-test, and testing differences between groups using Scheffe's method. (Scheffé's Method) to compare data in cases where there are many groups. Results: The results of the research found that (1) budget management supported by the government sector of private schools in the system of Nakhon Ratchasima Province Overall is at a high level. When considering each area, it was found that budget management in all areas was at a high level. (2) Results of comparative analysis of budget management supported by the government sector of private schools in the system, Nakhon Ratchasima Province. Classified by position and experience in budget work. Found that there was no difference but when classified according to educational level, it was found that there was a statistically significant difference at the .05 level. (3) Guidelines for managing budgets supported by the government sector of private schools in the system, Nakhon Ratchasima Province found that educational institutions have effective ways to organize and manage budgets. Emphasis is placed on budget allocation that takes into account output and cost of output. There is a procurement system that is orderly, concise, transparent, and can be audited. Moreover, complete accounting documents are used. And there is a continuous internal audit. To manage the budget according to the principles of good management. Conclusion: The research results found that Budget management in private schools in Nakhon Ratchasima Province has been significantly improved thanks to government support which helps to enhance excellence in every aspect. It also emphasizes the importance of consistent policy and strict adherence to procedures in budget allocation. Focusing on work efficiency and responsibility in using resources in a worthwhile and effective manner.

Analisis Implementasi Continuous Auditing pada Inspektorat Kabupaten Gorontalo

This digitalization progress affects the accounting process which also has an impact on the audit process. New technologies that help lighten the audit work are starting to emerge, one of which is continuous auditing which has the concept of real-time audit testing without disrupting the company's operational processes and reducing the time lag between the initial report and the audit result report. The achievement of the APIP capability of the Gorontalo Regency area has reached level 3, meaning that it is able to manage risks and is able to provide early warnings. However, in reality there is a phenomenon of corruption cases in Gorontalo Regency with a not insignificant number. Therefore, this study aims to determine how Continuous Auditing is implemented at the Gorontalo Regency Inspectorate. This research method uses a qualitative method with a descriptive approach. There are 2 informants in this study. In this study, data was collected using observation, interview, and documentation techniques. The results of this study indicate that the Gorontalo Regency Inspectorate has implemented Continuous Auditing in village financial management, namely in the form of Siswaskeudes (Village Financial Supervision System).

Revolutionizing Cloud Security: A Novel Framework for Enhanced Data Protection in Transmission and Migration

This research introduces a novel security framework specifically tailored to enhance data protection during cloud transmission and migration. Our study addresses critical gaps in existing security models by proposing a multi-dimensional system that incorporates advanced encryption techniques, dynamic access control, and continuous security auditing. Notably, this framework excels in ensuring cloud data integrity, confidentiality, and availability—core aspects often compromised under conventional methods. Comparative analysis with existing models in simulated cloud environments reveals that our framework significantly enhances threat detection accuracy, response speed, and resource management efficiency. The findings highlight the system’s capability to reduce security vulnerabilities while optimizing operational overhead, presenting a substantial improvement over traditional security solutions. This innovative approach, marked by improved scalability and flexibility, is poised to revolutionize cloud data security practices across various industries, prompting further research into robust cloud computing security methodologies.

Perceptions of Public and Private Sector Stakeholders on the Benefits and Challenges of Public-Private-Partnerships in Nigeria

Nigeria’s infrastructure deficit has become acute because of the country’s burgeoning population. The Public-Private Partnership (PPP) model, under labels such as Private-Finance Initiative (PFI) and Build Operate-Transfer (BOT), has been touted as the solution to the funding and other challenges confronting the country with regard to infrastructure development. This research sought to examine stakeholder experiences and perceptions on the benefits, abuse and challenges of deploying PPP for infrastructure procurement. The stakeholders investigated were in Lagos and Ogun States of Nigeria, although some of the experiences transcended the two states. Copies of the questionnaire were purposively administered to 115 professionals drawn from the built environment as well as from the legal and financial sectors of the Nigerian economy; the professionals were from the private and public sectors. Eighty-six (86) copies of the questionnaire were returned, with the data subjected to descriptive and inferential statistical analyses. Ranking highest among the list of thirteen identified challenges investigated was ‘political interference outside the agreed rules of running the PPP framework’, while ‘inability to initiate or package PPP projects’ ranked least. The most significant form of abuse or disadvantage was ‘embezzling of public funds and reinvesting in PPP as private sector investor’, while the least significant form of abuse was determination of the concession period. The inferential statistical analyses found no significant difference between both sectors in the assessment factors except in the matter of ‘more careful approach in investing funds in infrastructure’. It is therefore recommended that there should be a continuous audit of stakeholder perceptions on various PPP issues that can form the baseline for impactful improvement and intervention in PPP projects.

The application of continuous audit and monitoring methodology: A government medication procurement case

In the government procurement process, waste and abuses are hard to avoid, and there are usually latencies between the event occurrence and detection works. The continuous audit methodology has been adopted by many public and private firms to actively monitor transactions and detect possible anomalies. Compared to the adoptions in the private sector, implementations of continuous audit and monitoring of government procurement analyses are limited. This study applies the continuous monitoring and audit methodology to the medication procurement data of a Brazilian city government, and it aims to help internal auditors identify exceptions and anomalies in procurements for further investigation. By introducing the comparison of exogenous data, this study further provides cost management opportunities.

DPTracer: Integrating Log-Driven Accountability into Data Provision Networks

Emerging applications such as blockchain, autonomous vehicles, healthcare, federated learning, self-consistent large language models (LLMs), and multi-agent LLMs increasingly rely on the reliable acquisition and provision of data from external sources. Multi-component networks, which supply data to the applications, are defined as data provision networks (DPNs) and prioritize accuracy and reliability over delivery efficiency. However, the effectiveness of the security mechanisms of DPNs, such as self-correction, is limited without a fine-grained log of node activities. This paper presents DPTracer: a novel logging system designed for DPNs that uses tamper-evident logging to address the challenges of maintaining a reliable log in an untrusted environment of DPNs. By integrating logging and validation into the data provisioning process, DPTracer ensures comprehensive logs and continuous auditing. Our system uses Process Tree as a data structure to store log records and generate proofs. This structure permits validating node activities and reconstructing historical data provision processes, which are crucial for self-correction and verifying data sufficiency before results are finalized. We evaluate the overheads introduced by DPTracer regarding computation, memory, storage, and communication. The results demonstrate that DPTracer incurs reasonable overheads, making it practical for real-world applications. Despite these overheads, DPTracer enhances security by protecting DPNs from post-process and in-process tampering.

Bibliometric Analysis of Studies Related to Continuous Auditing in Web Of Science

The study aimed to map the changes that continuous auditing has shown over the years, and the studies related to continuous audit were published in the Web of Science database with Voswiever. The article aims to determine the working trends and gaps within the scope of continuous auditing by using quantitative data and a systematic summary of the key concepts related to Continuous Auditing, which is brought to the attention of researchers and determined as a result of bibliometric analysis. Data from studies in various fields examined in Web of Science and determined from 2000 to the present were taken as basis within the scope of analysis. When the distribution of 184 studies on Continuous Auditing was examined in the years in which they were published, most were found to be 2016 (21 studies), 2020 (15 studies), and 2012 (15 studies).

SMSs as an alternative to provider-delivered care for unhealthy alcohol use: study protocol for Leseli, an open-label randomised controlled trial of mhGAP-Remote vs mhGAP-Standard in Lesotho

BackgroundThe World Health Organization’s (WHO) Mental Health Gap Action Programme (mhGAP) is a validated intervention that can be provided by non-specialised healthcare workers to individuals with unhealthy alcohol use. However, it typically requires several in-person sessions at a health facility, which may limit its feasibility and effectiveness in remote settings. This trial compares mhGAP-Standard, a 4 to 6 in-person session intervention, to mhGAP-Remote, a 1 in-person session intervention followed by 8 week of short message service (SMS) in Lesotho. We hypothesise that mhGAP-Remote is superior to mhGAP-Standard in reducing alcohol use (as detailed by the primary and secondary outcomes below).MethodsThis is a two-arm randomised open-label multicentre superiority trial. Participants allocated to mhGAP-Standard receive 4 in-person sessions using motivational interviewing, identifying triggers, and alternative behaviours, with the option of two additional booster sessions. Participants in the mhGAP-Remote arm receive 1 in-person session covering the same content, followed by standardised SMSs over 8 weeks that reinforce intervention content. Non-specialist providers deliver the intervention and receive weekly supervision. Adults (Nplanned = 248) attending participating health facilities for any reason and who meet criteria for unhealthy alcohol use based on the Alcohol Use Disorders Identification Test ([AUDIT] score ≥ 6 for women, ≥ 8 for men) are individually randomised to the two arms (1:1 allocation, stratified by participant sex and age (≥ 50 vs < 50 years old). Follow-up assessments occur at 8, 20, and 32 weeks post-randomisation. The primary outcome is change in self-reported alcohol use (continuous AUDIT score), from baseline to 8 weeks follow-up. Change in the AUDIT from baseline to 20 and 32 weeks follow-up is a secondary outcome. Change in the biomarker phosphatidylethanol (secondary), liver enzyme values in serum (exploratory), and HIV viral load (for people with HIV only; exploratory) are also evaluated from baseline throughout the entire follow-up period. A linear regression model will be conducted for the primary analysis, adjusted for the stratification factors. Three a priori sensitivity analyses for the primary outcome are planned based on per protocol treatment attendance, recovery from unhealthy alcohol use, and clinically significant and reliable change.DiscussionThis trial will provide insight into feasibility and effectiveness of a shortened and primarily SMS supported version of mhGAP, which is especially relevant for settings where regular clinic attendance is a major barrier.Trial registrationclinicaltrials.gov NCT05925270. Approved on June 29th, 2023.

Directions of digitalization of going concern audit – a prerequisite for its efficiency increase

Introduction. In modern conditions, digital transformation is the main means of improving business performance. Constant competition and changing market conditions force business entities to resort to new ways of increasing the efficiency of business processes and adapting to new conditions. Digital technologies have great potential in solving this problem. As the country’s economy continues its path of digital transformation, the interest of audit firms in the development and implementation of digital technologies in their activities is growing. This determines the relevance of this study. Purpose. The article aims to investigate and outline the main areas of digitization of the going concern audit of enterprises. Methods. In the process of writing the article, the authors used general scientific methods of scientific research. The dialectical method of scientific knowledge of economic phenomena and processes became the basis of the study of the concept of «audit digitalization». Such methods as grouping, comparison and specification made it possible to assess the directions of digitization of the going concern audit of enterprises. The abstract-logical method was used when presenting the problems of audit digitalization. The use of a graphic method ensured the visibility of statistical data and research results. Conclusions. The concept of «audit digitization» is revealed. The reasons for the transition to digital technologies in all spheres of the economy, including audit. The directions of digitization of the going concern audit of enterprises are described. The basic problems and risks associated with the digital audit process are presented. Prospective directions for the further development of audit activities are considered, among which continuous and virtual audits are key. The results of the study indicate that the active digital transformation of the economy affects all spheres of activity, and the auditing sphere is no exception. Discussion. Despite the significant volume of scientific research, which is related to the analysis of the impact of digitalization on audit activity and the identification of promising directions of digital transformation of audit, it is important to search for the restraining factors of the digitalization of the going concern audit. These questions can be the object of new scientific research.

APPLYING MACHINE LEARNING TO AUDIT DATA: ENHANCING FRAUD DETECTION, RISK ASSESSMENT AND AUDIT EFFICIENCY

Machine learning (ML) is used globally as a tool for predictive analysis. Within auditing, the use of audit data helps to uncover fraud indicators, identify risk areas and implement predictive models for continuous audit monitoring. Researchers are using various machine learning methods to analyze large and complex audit data to facilitate prediction. In this study, an online UCI dataset of 776 lines and 27 features is used. Out of these 27 features, 13 are eliminated due to their low impact on the target dataset or due to the ‘important feature selection’ algorithm. In this analysis, I used supervised learning methods, namely K-Nearest Neighbors, Logistic Regression, Random Forest, Support Vector Machine, Decision Tree, Linear Discriminant Analysis, Gaussian Naive Bayes, Extra Tree Algorithm, Gradient Boosting Algorithm, Ada Boosting Algorithm and XGBoost Algorithms. The experimental results highlight the power of eight neighbor KNN and evaluate its effectiveness, sensitivity, precision, accuracy and F1 score in comparison with other methods such as Naive Bayes, SVM (Linear Kernel), Decision Tree Classifier and Random Forest Classifier.

Using the Failure Mode and Effect Analysis Tool to Improve the Automatic Stop Order Process

Introduction Automatic stop orders (ASOs) in computerized prescription order entry (CPOE) systems predefine the length of treatment. This can improve resource use for select therapies (e.g., empirical antibiotics). However, root cause analysis of dose omission errors identified inappropriate ASO-directed termination of medications without prescriber notification. This quality improvement initiative aimed to identify potential failures of the medication ASO processes to develop a new workflow and anticipate issues that may arise after implementation. Methods A failure mode and effect analysis (FMEA) was conducted following Institute of Healthcare Improvement guidance. A multidisciplinary ASO-FMEA team reviewed the existing workflow. Failure modes, risk priority numbers (RPNs), and interventions were identified and assessed. The RPNs calculated for the proposed new workflow (assuming all recommendations were implemented) were compared with those of the existing workflow. Results Eight failure modes, 17 effects, and 31 causes were identified in the five workflow steps (mean RPN 365.4; median 280). Specific, measurable, achievable, realistic, and time-bound interventions were proposed. Assuming successful implementation of all recommendations, the RPNs of the proposed workflow (mean 117.6; median 112) were significantly lower (p &amp;lt; 0.05). Conclusion When modifying existing CPOE systems, FMEA may identify possible failures that can be addressed before the implementation of a new process. This may prevent errors, improving medication safety. Regardless, continuous audit and monitoring are required to ensure the effectiveness of implemented changes.

Mapping the intellectual structure and evolution of information technology and auditing: a bibliometric review

The study presents a thorough bibliometric analysis of articles on information technology (IT) and auditing in the Web of Science Core Collection from 1978 to 2022. The study involves examining 2,991 articles out of a total of 7,738. It uses a two-step method that includes descriptive performance measures and co-word analysis. The descriptive metrics reveal publishing patterns, productive nations and authors, their impact on specific areas and journals, citation counts by country, and highly cited publications. Co-occurrence analysis maps connections between concepts, uncovering the intricate interplay within the field. The results show six main trends: more and more technology is being used in internal auditing; more people need to know about information security; the need for transparency in the digital age; how technology is making ethical auditing easier; progress in cloud-based auditing with blockchain; and the rise of post-COVID IT continuous auditing standards. These trends highlight the necessity for auditors to navigate evolving technological landscapes while prioritizing ethical considerations, data security, and privacy. Furthermore, the study identifies key authors, publications, and influential nations in this domain, offering valuable insights for industry stakeholders and fostering potential avenues for collaborative research. This study’s novelty lies in its systematic analysis of IT and auditing literature, illuminating significant trends and providing actionable insights for both industry leaders and researchers seeking to contribute to this evolving field.

Analisis Adopsi Continuous Auditing pada Fungsi Audit Intern di Lembaga Negara XYZ

This research is motivated by the challenges faced by the Internal Audit Function (IAF) at XYZ Government Institution in the midst of the rapid development of technology and financial transactions that have been fully digitized using the Enterprise Resource Planning / Human Resources Information System. In order to utilize financial transaction data and technology, IAF carries out digital transformation by adopting continuous auditing and developing the Pemantauan Off Site Risiko Operasional (PERISAI) application as a continuous auditing implementation tool. The purpose of this study is to analyze the suitability of the steps taken by the IAF at XYZ Government Institution in adopting continuous auditing based on the Global Technology Audit Guide (GTAG) 3: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance (2nd edition), analyzing the success of the PERISAI application based on the user's perspective using the DeLone and McLean Information System Success Model. This research uses a case study research strategy with an exploratory study method. The data collection methods used were semi-structured interviews consisting of open and closed ended questions, documentation, and observation. The results of this study indicate that the steps taken by FAI to implement continuous auditing are not fully in accordance with the key steps for implementing continuous auditing in GTAG 3 (2nd edition), while the PERISAI application is considered successful by FAI internal auditors even though there are still some things that must be improved from the aspects of people, process, and technology used.

The Effectiveness of a Comprehensive threat Mitigation Framework in NETWORKING: A Multi-Layered Approach to Cyber Security

The rapidly evolving landscape of cyber threats necessitates robust and adaptable strategies to safeguard networking. This study explores the development and evaluation of a comprehensive framework for threat mitigation, integrating advanced methodologies from cybersecurity, risk management, and threat intelligence. Leveraging a mixed-methods approach, including surveys and secondary data analysis, the research assesses current practices and identifies critical gaps in existing frameworks. The proposed multi-layered defense mechanism incorporates proactive and reactive measures, aligning real-time threat intelligence with sophisticated incident response strategies. Key components such as anomaly detection systems, employee training, and continuous security audits are highlighted as essential elements of the framework. Through extensive validation, including empirical tests and case studies, the framework demonstrates its efficacy in enhancing organizational resilience against complex cyber threats. The findings provide valuable insights into the practical application of integrated cybersecurity measures, offering a scalable and flexible solution tailored to the dynamic nature of digital security challenges. This study addresses the critical need for an adaptable and holistic approach to threat mitigation, contributing to the field of cybersecurity with actionable strategies for managing and mitigating digital threats

IMPLEMENTATION OF GREEN MANAGEMENT PRINCIPLES IN MANUFACTURING

The relevance of the research is driven by the increasing importance of implementing green management principles in manufacturing in the modern world, where environmental sustainability and production resilience have become key objectives for businesses. The outlined variability is driven by a range of trends that shape and continually expand the significance of applying the GREEN concept. This is due to the strengthening ability of enterprises or even entire sectors of the economy to ensure the production of goods or services with minimal negative impact on the environment, thus providing long-term stability. The article aims to identify how GREEN management can be implemented in production systems and processes of economic entities. According to research, it has been confirmed that the fundamental principles of GREEN management (such as waste minimization, maximization of energy efficiency, achieving zero environmental impact, and fostering green innovations) are considered crucial means of ensuring environmentally sustainable and efficient production. Furthermore, the specification of GREEN management principles reveals their complexity and the need for a comprehensive approach to their implementation. It has been proven that a comprehensive approach encompasses not only the implementation of specific green practices and technologies but also their integration into the culture and management systems of the enterprise. Additionally, emphasis is placed on the importance of the sustainability of such practices over time and the need for continuous auditing and support from the leadership and all levels of the organization. The research highlights the significance of the widespread implementation of environmentally friendly methods in manufacturing processes. This means that all aspects of production and supply should adopt green practices and technologies to reduce waste, optimize resources, and mitigate environmental impact. The practical significance of the research lies in confirming the importance and relevance of GREEN management principles for modern producers and in laying the groundwork for the development of a systematic approach to their implementation and support.

Patience is Key: The Time It Takes to See Benefits from Continuous Auditing

SYNOPSIS Despite research showing numerous benefits of continuous auditing, uptake by internal audit functions has been quite slow. Using a case study approach and field data from a multinational company, we study two possible reasons for the slow uptake of continuous auditing: (1) the time it takes for continuous auditing to result in measurable reductions in audit risks and (2) that not every type of risk is equally likely to improve from continuous auditing. In our case company, it takes three years (on average) before observing significant risk reductions from implementing continuous auditing. We also find that the benefits of implementing continuous auditing vary by risk factor, ranging from no improvement to 51.6 percent for each additional year of continuous auditing use. These findings can provide internal auditors with a realistic expectation of the benefits and limitations, as well as the timetable for realizing benefits, when adopting continuous auditing. Data Availability: The data used in this study cannot be made publicly available due to confidentiality agreements with the participating organization. JEL Classifications: M42; G32.

Improving a regional project on diagnostic reference levels for interventional procedures (OPRIPALC) with the support of a dose management system for the protection of patients and staff

Interventional radiology is a clinical practice with important benefits for patients, but which involves high radiation doses. The optimisation of radiation protection (RP) for paediatric interventional cardiology is a priority for both patients and staff. The use of diagnostic reference levels (DRLs) has been proposed by the International Commission on Radiological Protection to improve RP in imaging procedures. Dose management systems (DMSs) allow the automatic collection of dosimetric, geometric and technical data to assist the optimisation process, with a continuous audit of the procedures, generating alerts to implement corrective actions when necessary. Patient dose indicators may be analysed individually and for different radiation events (fluoroscopy and cine runs). Occupational doses per procedure may be analysed (if electronic dosimeters are available) and linked with patient doses for an integrated approach to RP. Regional optimisation programmes require data collection and processing from several countries to set and periodically update the DRLs. Patient data is anonymised, and each participating hospital has access to their data in a central computer server. Using DMSs may be one of the best ways to support these programs in the collection and analysis of data, raising alerts about high patient and occupational doses and suggesting optimisation actions.

Incorporating Triple Entry Accounting as an Audit Tool—Enhancing Modern Accounting Systems

Abstract: Despite the advancements in modern accounting systems, fraud remains a prevalent issue, necessitating extensive time and financial resources for audits. Integrating modern accounting ledgers with a public blockchain could facilitate easily verifiable accounting records, streamlining the audit evidence gathering and analytics process. Continuous audits could become feasible through readily available audit evidence from the public blockchain. The proposed audit solution aims to establish verifiable "Financial Fingerprints" (signed indexes) for each accounting entry, subsequently publishing them to specific addresses on the public blockchain. This initiative seeks to structure accounting ledgers in a Triple Entry Accounting format, where the third entry involves notarizing an index of each accounting entry on the public blockchain. The essence of Triple Entry Accounting lies in its atomicity, ensuring a single authoritative set of books. Any attempt to present an alternative set of books would be automatically detected. The approach to achieving this objective can be articulated through two value propositions. Firstly, Triple Entry Accounting offers a means to establish a provable official set of books, providing market access independent of network effects. Secondly, it aims to dismantle data silos by leveraging the blockchain as a shared ledger, thereby assisting auditors in efficiently gathering adequate audit evidence. With its standalone value proposition, Triple Entry Accounting offers benefits even before the network effect comes into play, leading to the development of an open standardized protocol for implementing it as an extension to modern accounting systems.

Experiences of UK clinical scientists (Physical Sciences modality) with their regulator, the Health and Care Professions Council: results of a 2022 survey.

In healthcare, regulation of professions is an important tool to protect the public. With increasing regulation however, professions find themselves under increasing scrutiny. Recently there has also been considerable concern with regulator performance, with high profile reports pointing to cases of inefficiency and bias. Whilst reports have often focused on large staff groups, such as doctors, in the literature there is a dearth of data on the experiences of smaller professional groups such Clinical Scientists with their regulator, the Health and Care Professions Council. This article reports the findings of a survey from Clinical Scientists (Physical Sciences modality) about their experiences with their regulator, and their perception of the quality and safety of that regulation. Between July-October 2022, a survey was conducted via the Medical Physics and Engineering mail-base, open to all medical physicists & engineers. Questions covered typical topics of registration, communication, audit and fitness to practice. The questionnaire consisted of open and closed questions. Likert scoring, and thematic analysis were used to assess the quantitative and qualitative data. Of 146 responses recorded, analysis was based on 143 respondents. Overall survey sentiment was significantly more negative than positive, in terms of regulator performance (negative responses 159; positive 106; significant at p < 0.001). Continuous Professional Development audit was rated median 4; other topics were rated as neutral (fitness to practice, policies & procedures); and some as poor (value). The Clinical Scientist (Physical Sciences) professional registrants rated the performance of their regulator more negatively than other reported assessments (by the Professional Standards Authority). Survey respondents suggested a variety of performance aspects, such as communication and fitness to practice, would benefit from improvement. Indications from this small dataset, suggest a larger survey of HCPC registrants would be useful.

Security Clouds to Improve Privacy and Conduct Continuous Audits in 6G Networked Environments Smart Cities

Security Clouds to Improve Privacy and Conduct Continuous Audits in 6G Networked Environments Smart Cities