（2008）A Continuous Auditing Model Based on Web Services.pdfVIP

7th WSEAS Int. Conf. on APPLIED COMPUTER APPLIED COMPUTATIONAL SCIENCE (ACACOS 08), Hangzhou, China, April 6-8, 2008 A Continuous Auditing Model Based on Web Services HUANZHUO YE, YUNING HE School of Information Zhongnan University of Economics and Law No.114 Wuluo Road, Wuhan, Hubei, 430060 P.R.CHINA yehuanzhuo@ Abstract: In today’s fast paced business world, real-time information systems facilitate real-time accounting systems and real-time communication between entities. Real-time assurances can only be provided by continuous auditing technologies and what continuous auditing technologies can be utilized to facilitate continuous auditing for the next generation of accounting systems has become very important. Relying on a number of components of Web services technology, a new model based on Web services for continuously audit business processes is presented in this paper. The continuous auditing mechanism would run in the auditee’s system and could be applied to provide assurance about specific business processes. The frameworks and technologies that facilitate such a Web-service-based continuous auditing mechanism are described. The features of this model are also presented in this paper. Key-Words: Continuous auditing; Web services; XML; XBRL GL; Model 1 Introduction new continuous auditing model using web services, With the development of information technology, which is a “push” model. human society has entered a new