Document Type
Article
Abstract
The concepts of continuous auditing are now more than two decades old, many researchers have issued differ continuous audit system model for applying over internet technology. A continuous audit is an assurance service where the time between the occurrence of events underlying a particular subject matter and the issuance of an auditor‘s opinion on the fairness of a client‘s representation of the subject matter is eliminated. The auditor offer restricted views provided by the continuous audit web services (CAWS) routines on a fee basis to analysts, investors, financial institutions, and other parties interested in obtaining continuous audit (CA) of business performance or other audit objects of interest. In our study proposed not only discuss with how to ensure the integrity and effectiveness of the entire data collection system but also implement the XML web services to enterprise applied for correctness and usefulness well-known the CAWS model. The CAWS design and demonstrate an implementation of continuous audit with the internal auditor data verify for compliance CA domain. The demonstrated CAWS model uses data retrieval layer, data analysis layer and data presentation layer over the internet to continuously monitor by the audit department. The article concludes with suggestion for future research and our implemented experiences.
Recommended Citation
Sheng, Wei-cheng and Yeh, Chun-Hsiu, "An XML-based continuous auditing web services model -An Implementation Study" (2007). ICEB 2007 Proceedings (Taipei, Taiwan). 66.
https://aisel.aisnet.org/iceb2007/66