（2008）Developing Continuous Audit and Integrating Information Technology in E-business.pdfVIP

2008 IEEE Asia-Pacific Services Computing Conference2008 IEEE Asia-Pacific Services Computing Conference Developing continuous audit and integrating information technology in e-business Chun-Hsiu Yeh, Tsui-Ping Chang,Wei-Cheng Shen Department Information Management, Chung Chou Institute of Technology Department of Business Administration, Ling Tung University Information Management Center, Forhouse Corp.Ltd. iceman.shen@ Abstract periodical financial information and non-financial information, such as Wal-Mart, J. C. Penney, Dollar The purpose of this study has not only tried to make General [10]; or even some enterprises are able to close the continuous auditing system to be able to the account within one hour, such as CISCO systems Inc. independently implementation in the auditee site, but [7]. Therefore, the real-time demand has become the also to collect complete trading data from the challenge for auditors to sort new strategies empirically information system, and then to yield the internal [10,13]. Later, many scholars will use the IT to propose auditing report after underwent compound analysis and various continuous auditing models to solve the impact independent test. At last, by making use of the Extensible on those auditors [13]. Markup