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Argus – the Audit Record Generation and Utilization System is the first implementation of network flow monitoring, and is an ongoing open source network flow monitor project. Started by Carter Bullard in 1984 at Georgia Tech, and developed for cyber security at Carnegie Mellon University in the early 1990s, Argus has been an important ...
Audit technology is a general term used for computer-aided audit techniques (CAATs) used by accounting firms to enhance an engagement. These techniques improve the efficiency and effectiveness of audit findings by allowing auditors to analyze much larger sets of data, sometimes using entire populations of data, rather than taking a sample.
In effort to meet this goal, researchers have turned to ideas from the machine learning field. This is a natural source of ideas, since the machine learning task can be described as turning background knowledge and examples (input) into knowledge (output). If data mining results in discovering meaningful patterns, data turns into information.
An example of data mining related to an integrated-circuit (IC) production line is described in the paper "Mining IC Test Data to Optimize VLSI Testing." [12] In this paper, the application of data mining and decision analysis to the problem of die-level functional testing is described. Experiments mentioned demonstrate the ability to apply a ...
Guide to Audit Data Analysis: 31-01: 1990: Audits of providers of health care services full-text: 31-02: 1990: Audits of providers of health care services, second edition full-text: 31-03: 1990: Audits of providers of health care services, as of December 31, 1990 full-text: 31-04: 1992
Audit log: Specifies whether the product logs activity performed by the user (the auditor) for later reference (e.g., inclusion into audit report). Data graph: Specifies whether the product provides graphs of results. Export (CSV): Specifies whether the product support exporting selected rows to a comma-separated values formatted file.
Audit evidence collection is also being improved through audit data analytics, which also provide the auditor the ability to view the entire population of data, rather than just a sample. [4] Viewing greater amounts of data leads to a more efficient audit and a greater understanding of the audit evidence.
An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.