標題: | A collaborative continuous auditing model under service-oriented architecture environments |
作者: | Chen, Ruey-Shun Sun, Chia-Ming 資訊管理與財務金融系 註:原資管所+財金所 Department of Information Management and Finance |
關鍵字: | E-activities;E-commerce;continuous auditing;service-oriented architecture;data exchange;schema integration |
公開日期: | 2007 |
摘要: | Relying on XML and Web Service technologies under Service-Oriented Architecture (SOA) environments, this paper presents a model for continuous auditing on internal control, referred to as Collaborative Continuous Auditing Model (CCAM). By the wrapping of data transformation components with Enterprise Resource Planning databases, software venders can provide schema-matching services for the client companies of audit firms to transform data for real-time business transaction validation. Our study identifies the main components of CCAM and describes the collaborative continuous auditing processes among audit firms, client companies, schema-matching service providers, and service registries. This paper concludes with suggestions for future research. |
URI: | http://hdl.handle.net/11536/135171 |
ISBN: | 978-960-6766-22-0 |
期刊: | PROCEEDINGS OF THE 6TH WSEAS INTERNATIONAL CONFERENCE ON E-ACTIVITIES: E-ACTIVITIES: NETWORKING THE WORLD |
起始頁: | 45 |
結束頁: | + |
顯示於類別: | 會議論文 |