Third Party Auditor Research Articles

Cumulus: Blockchain-Enabled Privacy Preserving Data Audit in Cloud

Data owners upload large files to cloud storage servers, but malicious servers may potentially tamper data. To check integrity of remote data, Proof of Retrievability (PoR) schemes were introduced. Existing PoR protocols assume that data owners and third-party auditors are honest and audit only the potentially malicious cloud server to check integrity of stored data. In this paper we consider a system where any party may attempt to cheat others and consider collusion cases. We design a protocol, Cumulus, that is secure under such adversarial assumptions and use blockchain smart contracts to act as mediator in case of dispute and payment settlement. We use state channels to reduce blockchain interactions in order to build a practical audit solution. The security of the protocol has been proven in Universal Composability (UC) framework. Finally, we illustrate several applications of our basic protocol and evaluate practicality of our approach via a prototype implementation for fairly selling large files over the Ethereum platform. We evaluate the prototype and show that our scheme has comparable performance.

An Analysis Examining the Way Supply Chain Management-Focused Third-Party Environmental Audits Contributed to Business Sustainability Efforts

A crucial instrument for improving openness and responsibility, third-party environmental audits have become more popular as the focus on corporate sustainability has grown. The role of these audits in propelling sustainability efforts within corporations is the subject of this study. To make sure a business is in line with regulations and finds ways to improve, it can get an impartial opinion by having a third party conduct an environmental audit. The impact of these audits on business practices and sustainability is investigated in this paper through an analysis of case studies and empirical data. Based on the results, it seems that third-party audits help improve environmental performance by encouraging responsibility and constant development. Better resource efficiency, less waste, and reduced emissions are common outcomes of audited companies' adoption of more stringent environmental management systems. In addition, third-party audits boost stakeholder trust—an essential quality for a company's public image and the faith of its investors—due to the audits' impartiality and reliability. The thoroughness of the audit, the auditors' knowledge and experience, and the firm's resolve to follow audit recommendations are the three most important variables that determine how useful these audits will be. Concerns raised by the research include the possibility of superficial compliance and the necessity for uniform audit frameworks to permit comparison and uniformity throughout businesses. Because they offer an impartial assessment of environmental performance and advocate for best practices, third-party environmental audits are crucial in propelling corporate sustainability efforts. It is critical to resolve the highlighted issues and continually improve audit procedures to enhance their efficacy. Policymakers, corporations, and stakeholders can use this research to better understand the value of third-party audits in reaching sustainable development goals and how to improve corporate sustainability initiatives.

Examining the effect of forest certification on timber harvest best management practice implementation

ABSTRACT Forest certification programs are voluntary initiatives emphasizing sustainable forestry and harvest practices. Compliance with certification standards is enforced through third-party audits. One requirement of most forest certification systems is the use of best management practices during harvesting activities. These practices are designed to mitigate potential negative outcomes of forest management and timber harvesting activities. Best management practice implementation has been found to have a variety of positive outcomes on water quality and other resources. However, information relating forest certification to implementation of best management practices and environmental outcomes on certified versus noncertified lands is scant. Here, we examine the role of third-party certification as it contributes to enhanced forest stewardship via implementation of voluntary best management practices. Our study adds to the limited body of research comparing sustainability practices and outcomes on certified vs. noncertified lands. In alignment with previous research on the topic, our study suggests that adherence to best management practices is better on certified versus noncertified forests. Our findings also suggest that for large public agency ownerships, organizationally driven factors beyond forest certification (e.g. institutional policy and trained staff) influence the use of best management practices during timber harvests.

Seaport infrastructure risk assessment for hazardous cargo operations using Bayesian networks

Seaport infrastructure requires considerable resources and time for a full recovery from accidents caused by hazardous cargo. Despite their severity, the risk to seaport infrastructure from hazardous cargo operations has been insufficiently explored. This study aims to fill that gap by examining the risks to seaport infrastructure from the complex effects of hazardous cargo operations. It draws on literature, incident reports, and expert consultations to identify comprehensive risk factors and their interconnections. The study employs expert judgments alongside logistic regression to develop Conditional Probability Tables (CPTs) and conducts a risk analysis using Bayesian networks (BN). Our findings indicate that, under typical operating conditions, fire and explosion, corrosion, and improper handling are the most significant contributors to seaport infrastructure risk with probabilities of 8.73 %, 5.88 %, and 5.61 % respectively. Inverse propagation indicates that the contribution of improper handling and corrosion is enhanced by 153 % and 96 % respectively towards the increased risk. A sensitivity analysis was carried out to pinpoint critical risk factors. Based on these insights, the study suggests practical measures like the use of tracking and monitoring systems along with third-party audits for effective handling, augmented and virtual reality for advanced training, and automation technology for reduced human roles to subside risks to seaport infrastructure and promote uninterrupted operations.

Quality Management In Ready-Mix Concrete Production In Zambia

The construction industry, a significant contributor to global economies, is projected to yield substantial economic output by 2030 of around $135 trillion. Central to construction is concrete, a widely used material. Ready-mix concrete (RMC), a specialised form of concrete, is gaining prominence due to its rapid setting and superior quality. In Zambia, the increasing demand for RMC highlights the need for stringent quality management to hedge potential structural risks. This study aimed to determine the quality management in ready-mix concrete production in Zambia. Employing a parallel convergent mixed-methods research design to achieve the objectives, qualitative data was collected through semi-structured interviews and desk study and quantitative data was gathered through a structured questionnaire and an observation checklist. The findings of the study reveal that while guidelines exist, adherence varies. Regulatory bodies for standards, engineering and construction play pivotal roles in overseeing RMC quality. However, their execution faces inconsistencies and challenges due to limited resources and a lack of sense of responsibility. Quality control practices were investigated unveiling variations in forward, immediate, and retrospective control phases. Notable trends in proper storage and equipment calibration showed a commitment to precision. Immediate control practices, encompassing sampling and non-compliance management, demonstrated both positive aspects and areas for improvement. Retrospective control showed commitment to comprehensive strength testing and minimal towards split cylinder testing and on-site slump evaluation. In the realm of quality assurance (QA), RMC facilities show substantial adherence to documented QA standard operating procedures and thorough raw material inspections. However, deficiencies in batching and mixing practices and limited adoption of modern weighing systems require improvement. The study recommends creating an industry association for collaboration, enhancing standardised practices, introducing third-party quality audits, and proposing compulsory RMC standards to boost progress in the Zambian RMC industry. Key Words: Quality Management, Ready Mix Concrete, Observation, Desk Study, Zambia.

Sampling targets to assess occupational health in occupational health and safety management system audits: a mixed-methods research in Japan.

Occupational health and safety management systems (OHSMS) are the foundation of occupational health and safety activities within an organization. An important element of these systems is audits. However, OHSMS auditors often lack confidence in conducting occupational health audits compared with their proficiency in conducting occupational safety audits. For occupational health to be effectively managed by OHSMS, the sampling competence of auditors engaged in third-party audits should be improved. Therefore, we conducted this study to identify appropriate sampling targets for occupational health related to International Organization for Standardization (ISO) 45001. We adopted a mixed methods approach to identify appropriate sampling targets. This involved conducting focus group discussions with experts in occupational health and performing systematic text condensation analysis. The validity of our findings was further reinforced through confirmation by external auditors who specialize in ISO 45001. In the qualitative phase, 6 occupational health sampling targets were identified, and of these, 5 were subsequently validated in the quantitative phase: (1) Health issues, legal requirements, and occupational health goals identified by the organization; (2) Occupational health risk assessment and control processes; (3) Processes related to occupational health and documented information showing the results of efforts; (4) Organizational roles and functions of occupational health professionals and opportunities for their professional development; and (5) Processes to ensure commitment to occupational health issues and objectives. To ensure effective and comprehensive occupational health audits, auditors should review these targets. This study will enhance the competence of auditors by identifying appropriate occupational health sampling targets.

An improved identity-based public audit protocol for cloud storage

With the rapid development of informatization, a vast amount of data is continuously generated and accumulated, leading to the emergence of cloud storage services. However, data stored in the cloud is beyond the control of users, posing various security risks. Cloud data auditing technology enables the inspection of data integrity in the cloud without the necessity of data downloading. Among these, public auditing schemes have experienced rapid development due to their ability to avoid additional user auditing expenses. However, malicious third-party auditors can compromise data privacy. This paper proposes an improved identity-based cloud auditing scheme that can resist malicious auditors. This scheme is also constructed on an identity-based public auditing scheme using blockchain to prevent malicious auditing. We found the scheme is not secure because a malicious cloud server can forge authentication tags for outsourced data blocks, while our scheme has not these security flaws. Through security proofs and performance analysis, we further demonstrate that our scheme is secure and efficient. Additionally, our scheme has typical application scenarios.

DECISION-MAKING SUPPORT TECHNOLOGIES IN THE FORMATION OF QUALITY MANAGEMENT SYSTEMS AT VEHICLE REPAIR ENTERPRISES

In recent years, the strategy of creating a safely functioning and efficient transport complex of Ukraine integrated into the world transport network has been fixed. Therefore, the creation of a progressive system of product quality management in the conditions of car repair enterprises is considered an urgent scientific and technical task. The quality management system is a management subsystem of an industrial enterprise. Modern production systems are based on TQM principles and widely use ISO 9001 certification. At the same time, certification is based on independent third-party audits (a conformity assessment organization). The wide spread of the standard is based on the fact that it contains generalized requirements (principles) for the organization of product quality control, which can be used at enterprises that differ significantly both in terms of specialization and the scale of production (depots or car repair plants). But this is the «bottleneck» of the standard – the lack of consideration of specialized production conditions makes it impossible to compensate for critical factors affecting the final quality of products. Currently, the accepted approaches to quality assessment do not fully take into account the factors that affect the final quality of products. In order to put all market participants - railway operators, manufacturers, rolling stock repairers and suppliers in mutually beneficial conditions, a single International Railway Industry Standard ISO / TS 22163 International Railway Industry Standart (IRIS) was developed.For the effective use of tools for ensuring the quality of rail car repair, it is considered necessary to use modern management decision support systems. They will allow real-time monitoring of production processes. It is possible to use the method of fuzzy sets to improve the quality management systems of wagon repairs based on the development of separate control algorithms with decision tables. In order to meet the requirements of international quality standards, it is necessary to significantly modernize management approaches based on the creation of progressive decision support systems.

Greening the global battery chain? Critical reflections on the EU's 2023 battery regulations

The European Union's new battery regulations represent an ambitious effort to regulate the full lifecycle of global battery production. However, questions have been raised about their ability to regulate the social and environmental performance of mining and battery manufacturers. This article provides a critical reflection on the new EU legislation, focusing primarily on the “upstream” end of extraction for global battery and electric vehicle production. We make three claims: first that the EU's battery regulations represent a partial “hardening” of transnational supply chain governance that allows companies to undertake their own due diligence by outsourcing reporting and verification obligations to third-party auditors; second that the regulations prioritize issues that reflect EU interests, as opposed to communities affected by the recent surge in demand for battery metals; and third, that the regulations are embedded in a wider economic and geopolitical conflict that tends to disfavour producer states.

A two-phase spatiotemporal chaos-based protocol for data integrity in IoT

One of the biggest problems with Internet of Things (IoT) applications in the real world is ensuring data integrity. This problem becomes increasingly significant as IoT expands quickly across a variety of industries. This study presents a brand-new data integrity methodology for Internet of Things applications. The “sequence sharing” and “data exchange” stages of the suggested protocol are divided into two parts. During the first phase, each pair of nodes uses a new chaotic model for securely exchanging their identity information to generate a common sequence. This phase’s objectives include user authentication and timing calculations for the second phase of the recommended method’s packet validation phase. The recommended approach was tested in numerous settings, and various analyses were taken into account to guarantee its effectiveness. Also, the results were compared with the conventional data integrity control protocol of IoT. According to the results, the proposed method is an efficient and cost-effective integrity-ensuring mechanism with eliminates the need for third-party auditors and leads to reducing energy consumption and packet overhead. The results also show that the suggested approach is safe against a variety of threats and may be used as a successful integrity control mechanism in practical applications.

A Blockchain-Based Multi-Cloud Storage Data Auditing Scheme to Locate Faults

The advent of network storage services has revolutionized user experiences worldwide, offering unparalleled convenience, cost-effectiveness, and robust availability. However, relying solely on a single service provider entails inherent risks. To address this, sophisticated multi-cloud storage systems have emerged, aiming to mitigate data corruption risks. Nevertheless, ensuring data integrity in such systems necessitates robust auditing schemes. Traditional approaches often depend on centralized entities like third-party auditors (TPAs) or cloud service organizers, leaving users vulnerable to malicious actors during disputes. In response, we propose a blockchain-based multi-cloud storage auditing framework. By leveraging blockchain technology, we establish an immutable ledger to record interactions among users, service providers, and organizers, serving as indisputable evidence. Smart contracts are employed to detect and resolve service disputes, compelling untrusted organizers to accurately identify malicious providers. Additionally, we utilize blockchain networks and homomorphic verifiable tags to facilitate low-cost batch verification without the need for TPAs. Theoretical analyses and empirical evaluations demonstrate the scheme's efficacy and cost-effectiveness in multi-cloud environments, promising enhanced data integrity and dispute resolution mechanisms. Keywords—Multi-cloud storage, blockchain, data auditing, dispute arbitration

Secure Cloud Storage with Deduplication Technique

Data de-duplication refers to providing cloud providers with a way to manage the uncontrollable data and the challenges of cloud storage. The success of IOT and social media led us to face big data challenges. Big data is interesting but also becomes a critical challenge for cloud service providers. Data storage and management become also the topic of discussion where big data generate business opportunities as well as come with big issues for the cloud providers. In this paper, we discussed the issues of redundant data and techniques to prevent data redundancy on the cloud. A third-party auditor checks the user’s data for correctness and gives the accuracy of the data that is stored in a cloud server. The communication and computation overheads were reduced. The deduplication technique is used to check whether the file that users need to store in cloud storage already exists on the cloud server.

Effective privacy preserving in cloud computing using position aware Merkle tree model

In this research manuscript, a new protocol is proposed for predicting the available space in the cloud and verifying the security of stored data. The protocol is utilized for learning the available data, and based on this learning, the available storage space is identified, after which the cloud service providers allow for data storage. The Integrity verification separates the private and the public data, which avoids privacy issues. The integration of the private data is done with the help of cloud service providers with respect to the third-party auditing (TPA). Earlier, public key cryptography and bilinear map technologies have been combined by the researchers, but the computation time and costs were high. To secure the integrity of the data storage, the client should execute several computations. Therefore, this research suggests a reliable and effective method called position-aware Merkle tree (PMT), which is implemented for ensuring data integrity. The proposed system uses a PMT that enables the TPA to perform multiple auditing tasks with high efficiency, less computational cost and computation time. Simulation results clearly shows that the developed PMT method consumed 0.00459 milliseconds of computation time, which is limited when compared to the existing models.

Certification bodies’ interpretation and application of the ISO 19011 audit process guidelines

PurposeThe purpose of this paper is to show that third-party quality audits (TPQAs) facilitate performance improvement and give confidence to organisations concerning the process quality of services and products. However, because of inconsistencies and unethical practices often observed in the industry, organisations question the significance of TPQA. A perception exists that its initial purpose as an impartial tool ensuring quality of deliverables is no longer upheld. Hence, the need to determine and explain the influence of the ISO 19011 standard interpretation on the application of the audit guidelines in performing TPQA, to promote consistency in the audit process.Design/methodology/approachThe study employed document analysis of the ISO 19011 standard, followed by semi-structured interviews with certification managers (CBs) to gain insight related to their interpretation and application of the ISO 19011 guidelines.FindingsThe CBs interpret the ISO 19011 guidelines differently; hence, their application of the standard to compile their audit documents differ. Adherence to the principles of auditing particularly, integrity and independence were found as the core of the audit process while their disregard reflects failure of the real intent of auditing. The inconsistencies in the audit procedures and documents developed for auditors are ascribed to some CBs’ personal interpretations.Originality/valueThe study explores how the different interpretations of the ISO 19011 standard prevail and are perceived by the CBs and auditors. The findings aim to support standardisation and reduce the variations across and amongst the different CBs and auditors.

Secure Cloud-Based Electronic Health Records: Cross-Patient Block-Level Deduplication with Blockchain Auditing.

In today's data-driven world, the exponential growth of digital information poses significant challenges in data management. In recent years, the adoption of cloud-based Electronic Health Records (EHR) sharing schemes has yielded numerous advantages like improved accessibility, availability, and enhanced interoperability. However, the centralized nature of cloud storage presents challenges in terms of information storage, privacy protection, and security. Despite several approaches that have been presented to ensure secure deduplication of similar EHRs, the validation of data integrity without a third-party auditor (TPA) remains a persistent task. Because involving a TPA raises concerns about the confidentiality and privacy of crucial healthcare information. To tackle this challenge, a novel cloud storage auditing technique is proposed that incorporates cross-patient block-level deduplication while upholding strong privacy protection, ensuring that EHR is not compromised. Here, we introduced blockchain technology to achieve integrity verification, thus eliminating the need for a TPA by providing a decentralized and transparent mechanism. Additionally, an index for all EHRs has been generated to facilitate block-level duplicate checks and employ a novel strategy to prevent adversaries from acquiring original information saved in the cloud storage. The security of the proposed approach is established against factorization attacks and decrypt exponent attacks. The performance evaluation demonstrates the superior efficiency of the proposed scheme in terms of file authenticator generation, challenge creation, and proof verification to other existing client-side deduplication approaches.

FINANCIAL DATA SECURITY USING BLOCK CHAIN AND PROXY RE ENCRYPTION

A significant amount of data is currently preserved via the cloud. A few cryptography is used by Third Party Auditors (TPAs).frequently employed to verify data. more focused methods for requesting cloud data. The goal is to address the privacy and security declaration. By doing this, you may access information via the internet without having to deal with the hassle of web software. cloud-based storage It supports safe data storage on the cloud. Clouds are networked collections of data and mobile applications running on cloud platforms. We will have access to any record, including consumer records, from anywhere in the globe owing to cloud computing. on essence, it may be on the cloud. Used for large parking space, great scalability, and significant financial savings. Security is a problem with cloud computing. Keywords : Financial, Data Security, Block Chain, Proxy Encryption,

A Study on Awareness of Greenwashing Among the Generational Differences in Bengaluru

In today’s world, everyone is seeking organic or sustainable products for their daily life. We are all concerned about leading a healthy life, so we look for green, sustainable products. However, the manufacturing of these products often involves misleading claims, also known as “greenwashing.” Greenwashing refers to misleading claims that create the illusion of environmental friendliness, but the reality is quite different. This is a serious issue, and it can be difficult to identify greenwashing claims as misleading. Factors that influence trust in a company’s green claims include the company’s reputation, product certifications, third-party audits, ingredients/materials used, and influencer endorsements. The rising tide of sustainability concerns brought with it a cloudy crosscurrent: Greenwashing. In the hectic metropolis of Bengaluru, India, this research takes center stage, pointing to understanding how different generations perceive and navigate false marketing tactics. In this paper, we approached different age groups and collected their perspective on the greenwashing concept, the factors influencing consumer buying behavior, corporate responsibility, and the evolving scenery of environmental consciousness. By understanding the heterogeneous dimensions of greenwashing, we desire to pave the way for informed argumentation and actions that promote actual sustainability in this vibrant metropolis.

An Advanced Encryption Algorithm for Enhancing Data Security in Cloud Computing

Aim: Cloud computing (CC) is a revolutionary new archetype in which users pool their computing resources to provide greater efficiency for everyone. Data become increasingly vulnerable to diverse security threats from attackers when millions of users circulate the same network for data transmission. Protecting these reports has shifted to the vanguard of priorities. The existing data security approach prioritizes protecting data at rest in cloud storage but gives less thought to protecting data in transit. During transmission, the data are vulnerable to intrusion attempts. Methodology: The third-party auditor is provided access to data during the transfer phase, which is also the current pattern. As the attacker can now pose as a trusted third party, it makes the data more susceptible to unauthorized access. However, growing concerns regarding data privacy and security have made outsourcing sensitive information to faraway data centers difficult. As a result, new security concerns in the cloud necessitate an improved version of the tried-and-true advanced encryption standard (AES) algorithm. Key aspects presented in this study include a secure and private framework for owner data. It improves upon the 128 AES technique by adding a second round of encryption using a different key, allowing for a throughput of 1000 blocks per second. However, the standard method uses a single round key and only 800 blocks per second. The suggested approach reduces energy consumption, improves load distribution, and optimizes network trust and resource management. objective: The third-party auditor is also provided access to data during the transfer phase, as is the current pattern. Because the attacker can now pose as a trusted third party, this also makes the data more susceptible to unauthorized access. However, growing concerns about data privacy and security make outsourcing sensitive information to faraway data centers difficult. Results: The proposed architecture allows for the use of AES with cipher lengths of 16, 32, 64, and 128 bytes. The effectiveness of the algorithm in terms of attaining target quality metrics is illustrated graphically via simulation results. This strategy reduces power consumption by 13.23%, network utilization by 12.43%, and delay by 16.53%, according to the outcomes. method: As a result, new security concerns in the cloud necessitate an improved version of the tried-and-true advanced encryption standard (AES) algorithm. Key aspects presented in this study include a secure and private framework for owner data. It improves upon the 128 AES technique by adding a second round of encryption using a different key, allowing for a throughput of 1000 blocks per second. However, the standard method uses a single round key and only 800 blocks per second. The suggested approach reduces energy consumption, improves load distribution, and optimizes network trust and resource management. Conclusion: As a result, the recommended architecture enhances safety, cuts down on wasted resources, and speeds up the rollout of computational cloud services.

Using Third-Party Auditor to Help Federated Learning: An Efficient Byzantine-robust Federated Learning

Using Third-Party Auditor to Help Federated Learning: An Efficient Byzantine-robust Federated Learning

Third-party auditor liability risk and trade credit policies <br><b><i>Forthcoming in the British Accounting Review</i></b>

Third-party auditor liability risk and trade credit policies <br><b><i>Forthcoming in the British Accounting Review</i></b>