Search results

Nowadays, there are billions interconnected devices forming Cyber-Physical Systems (CPS), Internet of Things (IoT) and Industrial Internet of Things (IIoT) ecosystems. With an increasing number of devices and systems in use, amount and the value of data, the risks of security breaches increase. One of these risks is posed by open data sources, which are databases that are not properly protected. These poorly protected databases are accessible to external actors, which poses a serious risk to the data holder and the results of data-related activities such as analysis, forecasting, monitoring, decision-making, policy development, and the whole contemporary society. This chapter aims at examining the state of the security of open data databases representing both relational databases and NoSQL, with a particular focus on a later category.

We study changes in age-specific diabetes-related mortality and annual health care utilization. We find that half of the estimated 16% increase of diabetic mortality falls within employable age groups. We estimate that disease combination-specific increase in case fatality has resulted in premature diabetic mortality costing $3.2 billion annually. The estimated annual direct cost of treating high-risk diabetics reaches $36 billion, of which Medicare and Other Federal Programs compensate 54%. Respiratory conditions among diabetics comprise the same proportion of high-risk diabetics as do the disease combinations including coronary heart diseases. Treating of general diabetic conditions has become more efficient as indicated by the estimated declines in per unit health care costs.

The progressive computerization of business processes and widespread availability of computer networking make it possible to dramatically increase the frequency of periodic audits by redesigning the auditing architecture around Continuous Online Auditing (COA). Continuous auditing is viewed here as a type of auditing that produces audit results simultaneously with, or a short period of time after, the occurrence of relevant events. It is arguable that continuous auditing can be implemented only as an online system, i.e., a system that is permanently connected through computer networking to both auditees and auditors. This article proposes a research agenda for the emerging field of COA. First, the history, institutional background, feasibility of and some experiences in COA are briefly reviewed. Thereafter, a number of research issues relating to the architecture of COA, factors affecting the use of COA, and the major consequences of COA are presented. Finally, a selected number of research issues are highlighted as priorities for future research in COA.

Big data is a buzzword of our times, and yet the awareness of what big data is, how it permeates our daily lives, and how it is applied either in the policy-making process or in the business sector remains relatively low. From a different perspective, while specialists, that is, practitioners and researchers, dealing with the technical facets of big data successfully uncover new features, new domains, and new opportunities related to big data, there is a need of evaluating and examining these findings through the lens of social sciences and management. This chapter offers an insight into key issues and developments that shape the broad and multi-directional big data debate. To this end, the content of the book is elaborated and the key findings are highlighted. In this way, this chapter serves as a very useful guide into the question of how big data is applied across issues and domains and how it is valid and relevant to all of us today.

This paper demonstrates an approach to address the unique control and security concerns in database environments by using audit modules embedded into application programs. Embedded audit modules (EAM) are sections of code built into application programs that capture information of audit significance on a continuous basis. The implementation of EAMs is presented using INGRESS a relational database management system. An interface which enables the auditor to access audit-related information stored in the database is also presented. The use of EAMs as an audit tool for compliance and substantive testing is discussed. Advantages and disadvantages of employing EAMs in database environments and future directions in this line of research are discussed.