Continuous Process Auditing (CPA): an Audit Rule Ontology Approach to Compliance and Operational Audits

Continuous Auditing (CA) has been investigated over time and it is, somewhat, in practice within nancial and transactional auditing as a part of continuous assurance and monitoring. Enterprise Information Systems (EIS) that run their activities in the form of processes require continuous auditing of a process that invokes the action(s) speci ed in the policies and rules in a continuous manner and/or sometimes in real-time. This leads to the question: How much could continuous auditing mimic the actual auditing procedures performed by auditing professionals? We investigate some of these questions through Continuous Process Auditing (CPA) relying on heterogeneous activities of processes in the EIS, as well as detecting exceptions and evidence in current and historic databases to provide audit assurance

Microarray time-series data clustering via gene expression profile alignment

Clustering gene expression data given In terms of time-series is a challenging problem that imposes its own particular constraints, namely, exchanging two or more time points is not possible as it would deliver quite different results and would lead to erroneous biological conclusions. In this thesis, clustering methods introducing the concept of multiple alignment of natural cubic spline representations of gene expression profiles are presented. The multiple alignment is achieved by minimizing the sum of integrated squared errors over a time-interval, defined on a set of profiles. The proposed approach with flat clustering algorithms like k-means and EM are shown to cluster microarray time-series profiles efficiently and reduce the computational time significantly. The effectiveness of the approaches is experimented on six data sets. Experiments have also been carried out in order to determine the number of clusters and to determine the accuracies of the proposed approaches