Developing Continuous Audit and Integrating Information Technology in E-business
Chun-Hsiu Yeh, Tsui-Ping Chang, Wei-Cheng Shen · 2008
The purpose of this study has not only tried to make the continuous auditing system to be able to independently implementation in the auditee site, but also to collect complete trading data from the information system, and then to yield the internal auditing report after underwent compound analysis and independent test. At last, by making use of the Extensible Markup Language (XML) and Web Service to practically operate it on enterprises; in addition, the continuous assurance service will be provided by the external independent auditing unit. However, in this study, the design and verification for the module of continuous auditing web service (CAWS) is based on the standard of continuous auditing, where the module can be divided into the Data Retrieval Layer, Data Analysis Layer and Data Presentation Layer, a three-layer framework, which can automatically real-time monitor the internal business process and workflow. This study has proposed some conclusions and suggestions about our implementation experiences.