（2007）Developing A Continuous Auditing Assistance System Based on Information Process Models.pdfVIP

DEVELOPING A CONTINUOUS AUDITING ASSISTANCE SYSTEM BASED ON INFORMATION PROCESS MODELS SHING-HAN LI SHI-MING HUANG YUAH-CHIAO G. LIN Tatung University National Chung Cheng University National Chung Cheng University Taiwan Taiwan Taiwan ABSTRACT compatible with the complex file structures of database systems. Auditors often have some degree of difficulty in preparing the In recent years, Continuous Auditing (CA) has become an data for the first time (Braun and Davis, 2003). Auditors should inevitable trend in current business environment. Computer-aided be not only able to understand the semantics, such as data auditing systems, such as the Generalized Audit Software (GAS), structure, database schema, and business process, but also able are widely used to complete this task. However, most auditors to create embedded auditing rules by themselves (Frederick and who are not equipped with IT backgrounds have great degree Aleksandra 2000). Otherwise, auditors may not be able to locate of difficulty in integrating computer-aided auditing system with any evidences if the audit trail is removed for data deletion or their professional knowledge in auditing. This limitation greatly modification. impairs the auditors’ ability to independently and continuously GAS also has another draw back: It can not co