（2003）Transaction Agents in E-commerce, A Generalized Framework.pdfVIP

Transaction Agents in E-commerce, A Generalized Framework Rob Nehmer Berry College Abstract program of research precedes the discussion of software This research develops af ramework f or dep loy ing sof tware agents and the derivation of the framework. agents in e-commerce applications. A transaction agent is a Kogan et al (1999) detail a program of research in sp ecialized sof tware comp onent that coope ratively interacts continuous auditing, referred to in that paper as continuous with the data-cap ture f acilities of a transaction-p rocessing online auditing. Their program consists of three maj or system at thep oint or band of cap ture, such as the Web issues: architectural issues relating to CA, factors affecting server and browser. The generalizedf ramework p rovides CA, and the effects/consequences of CA. They divide the meansf or checking transaction validity and accuracy within first issue into four subcomponents: system architecture, the Internet model of data communications as well asXBRL audit parameters, information processing, and security. taxonomies or other dataf ormat checks. It also p rovides the Factors affecting CA include functional areas, industry, f unctionality to coope rate with management authorization and internal vs. external audit. Effects/consequences of CA sof tware to terminate or correct classes of transactions. is broken down to five subcomponents: agency costs, quality of audit, behavioral effects, auditor’s independence, and I. Introduction internal auditing. This paper falls into the architectural This research details a model of software transaction issues category using their cla