Research on Blockchain Privacy Protection of Enterprise Internal Control Evaluation in the Big Data Era

Author(s):  
Xi Chen
Author(s):  
Oh Ky U-Cheol

The ICT revolution triggered by the emergence of smart devices, typically represented by the iPhone and the iPad, is migrating into the new domain of ‘big data’ after passing the turning point of ‘SNS Life,’ which is represented by Twitter and FaceBook among others. These developments have brought significant changes in all areas of politics, economy and culture. The stock prices of Apple, Samsung Electronics, FaceBook and Google fluctuate depending on who takes the hegemony in the changes. Meanwhile, such a reform of the ICT sector has generated some new undesirable sideeffects, including online disclosure of personal information, malicious comments, Smishing or other forms of financial scams. As we cannot abandon either big data or privacy protection, it is critical to find a compromise. It seems both evident and selfexplanatory that the use of big data, which is attributable to technical innovation, conflicts with privacy protection based on the idea that individuals should be allowed to determine the disclosure or not of their personal information. Yet, the problem here is that the discussion of countermeasures remains at the level of catching the wind with a net. Therefore, this paper intends to present a framework that can objectively verify what impact the enhanced legal regulation concerning privacy protection has on the use of big data as the first step in exploring a compromise between the use of big data and privacy protection.


2004 ◽  
Vol 19 (2) ◽  
pp. 229-237 ◽  
Author(s):  
Jack E. Kiger ◽  
Anna M. Rose

This case provides you with an opportunity to gain an understanding of internal control in a practical setting—a restaurant. The case requires you to (1) obtain a restaurant as a client, (2) develop an understanding of the restaurant's processes for recording sales, (3) identify internal control strengths and weaknesses, and (4) explain the importance of each weakness and state how it may be eliminated. In addition, Version A of the case requires you to prepare a flowchart and write an internal control narrative, while Version B requires you to identify tests of controls. Restaurants must follow procedures to ensure that sales are recorded for all food served; otherwise, the food may be given away. Students must arrange to meet with a manager to inquire about the restaurant's internal control procedures in much the same way an auditor must meet with the management of a client.


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