（2008）On an Agent-based Architecture for Collaborative Continuous Auditing.pdfVIP

On an Agent-based Architecture for Collaborative Continuous Auditing Chien-Ho Wu 1, Yuehjen E. Shao 1, Bih-Yih Ho 1, Tsair-Yuan Chang 2 1 Dept. of Statistics and Information Science, Fu-Jen Catholic University, Taipei 24205, Taiwan {stat2016, stat1003, stat1004}@mail.fju.edu.tw 2 Dept. of Information Management, Ming-Chuan University, Taoyuan 33348, Taiwan tychang@mcu.edu.tw Abstract approach to continuous auditing would not be cost-effective when it involves collecting audit data simultaneously from systems located at different sites. Information Technology has changed the way This paper proposes an agent-based architecture for organizations do business and are driving the continuous auditing. The architecture is flexible and imperative changes in accounting and auditing. One of adaptable acknowledging the fact that organizations the fundamental changes is a move toward increased may favor different technology solutions and audit emphasis on internal control over the reliability of evidence may be distributed over systems at different information systems. For a variety of reasons, it sites. It is flexible in terms that it is not confined to a becomes necessary to examine and audit the specific computation platform. It is adaptable since transactions to understand the integrit