Global ETD Search

1	Blockchain in audit trails : An investigation of how blockchain can help auditors to implement audit trails Sahlin, Emma, Levenby, Rebecka January 2018 (has links) Background: Blockchain have attracted a lot of attention in the last few years. It has been described as a technology that will increase the effectiveness of monitoring and improve the auditability of transactions which would have great implications for accountants and auditors. Purpose: The purpose of this study is to investigate how blockchain can help auditors to implement audit trails. The aim is to increase awareness about what the blockchain technology is, investigate if blockchain can be used in audit trails and if it can contribute to more cost-effective, reliable and secure audit trail. Methodology: The study is an exploratory research to increase the knowledge and understanding of blockchain and audit trails. It has a qualitative approach where primary data is collected from a semi-structured interview with Deloitte. Conclusion: The results indicates that there exists a gap in the literature of previously research on blockchain in relation to audit trails that needs further investigation. Furthermore, this study shows that blockchain is a technology with a lot of potential, but knowledge is still limited. This study concludes that there is too little research conducted to be able to provide any conclusive evidence. Due to findings and limitations of this research, suggestions for further research is provided. Journal entries Audit trail Blockchain Distributed Ledger Cryptographically Business Administration Företagsekonomi
2	Počítačová podpora pro monitoring a hodnocení kvality dat v klinickém výzkumu / Computer-aided data quality monitoring and assessment in clinical research Šiška, Branislav January 2018 (has links) The diploma thesis deals with the monitoring and evaluation of data in clinical research. Usual methods to identify incorrect data are one-dimensional statistical methods per each variable in the register. Proposed method enters directly into database and finds out outliers in data using machine learning combined with multidimensional statistical methods that transform all column variables of clinical register to one, representing one record of patient in the register. Algorithm of proposed method is written in Matlab.
3	Om informationstekniskt bevis Ekfeldt, Jonas January 2016 (has links) Information technology evidence consists of a mix of representations of various applications of digital electronic equipment, and can be brought to the fore in all contexts that result in legal decisions. The occurrence of such evidence in legal proceedings, and other legal decision-making, is a phenomenon previously not researched within legal science in Sweden. The thesis examines some of the consequences resulting from the occurrence of information technology evidence within Swedish practical legal and judicial decision-making. The thesis has three main focal points. The first consists of a broad identification of legal problems that information technology evidence entails. The second focal point examines the legal terminology associated with information technology evidence. The third focal point consists of identifying sources of error pertaining to information technology evidence from the adjudicator’s point of view. The examination utilizes a Swedish legal viewpoint from a perspective of the public trust in courts. Conclusions include a number of legal problems in several areas, primarily in regards to the knowledge of the adjudicator, the qualification of different means of evidence and the consequences of representational evidence upon its evaluation. In order to properly evaluate information technology evidence, judges are – to a greater extent than for other types of evidence – in need of (objective) knowledge supplementary to that provided by parties and their witnesses and experts. Furthermore, the current Swedish evidence terminology has been identified as a complex of problems in and of itself. The thesis includes suggestions on certain additions to this terminology. Several sources of error have been identified as being attributable to different procedures associated with the handling of information technology evidence, in particular in relation to computer forensic investigations. There is a general need for future research focused on matters regarding both standards of proof for and evaluation of information technology evidence. In addition, a need for deeper legal scientific studies aimed at evidence theory has been identified, inter alia regarding the extent to which frequency theories are applicable in respect to information technology evidence. The need for related further discussions on future emerging areas such as negative evidence and predictive evidence are foreseen. accountability audit trail authenticity computer evidence criminal procedure data quality digital evidence digital images digital traces electronic evidence evaluation of evidence evidence law evidence terminology evidential value evidentiary facts forensic evidence handling of evidence ict-evidence informatics information quality information representation information security it-evidence law and information technology legal evidence log log analysis machine identity means of evidence personal identity reliability representation information screen dump sources of error traceability validity autenticitet bevisfakta bevismedel bevishantering bevisprövning bevisrätt bevisterminologi bevisvärdering datakvalitet digitala bevis digitala bilder digitala spår elektroniska bevis elektroniska spår felkällor filer forensiska bevis ikt informatik informationskvalitet informationsrepresentation informationsteknik informationstekniskt bevis it-bevis it-säkerhet juridiskt bevis logganalys maskinell identitet personell identitet principen om fri bevisprövning representationsinformation riktighet rättsinformatik skärmdump spårbarhet straffprocessrätt

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