https://community.mis.temple.edu/mis5208sp18/files/2018/01/Auditors%E2%80%99-Responsibility-for-Fraud-Detection.-1.pdf
Auditors will enter a much expanded arena of procedures to detect fraud as they implement SAS no. 99. The new standard aims to have the auditor’s consideration of fraud blended into the audit process and continually updated until the audit’s completion. SAS no. 99 describes a process in which the auditor (1) gathers information needed to identify material misstatement due to fraud, (2 ...
https://cis.temple.edu/~jiewu/research/publications/Publication_files/WENJUNJIANG2021TWeb.pdf
In online systems, including e-commerce platforms, many users resort to the reviews or comments generated by previous consumers for decision making, while their time is limited to deal with many reviews. Therefore, a review summary, which contains all important features in user-generated reviews, is expected. In this paper, we study “how to generate a comprehensive review summary from a ...
https://cis.temple.edu/~wu/research/publications/Publication_files/J-CT-2024-Balancing%20Privacy%20and%20Accuracy%20using%20Siginificant%20Gradient%20Protection%20in%20Federated%20Learning.pdf
Abstract—Previous state-of-the-art studies have demonstrated that adversaries can access sensitive user data by membership inference attacks (MIAs) in Federated Learning (FL). Intro-ducing differential privacy (DP) into the FL framework is an effective way to enhance the privacy of FL. Nevertheless, in differentially private federated learning (DP-FL), local gradients become excessively ...
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