（2008）SOA-based conceptual model for continuous auditing：A discussion.pdfVIP

7th WSEAS Int. Conf. on APPLIED COMPUTER APPLIED COMPUTATIONAL SCIENCE (ACACOS 08), Hangzhou, China, April 6-8, 2008 SOA-based conceptual model for continuous auditing: A discussion HUANZHUO YE, SHUAI CHEN, FANG GAO, YUNING HE School of Information Zhongnan University of Economics and Law No.114 Wuluo Road, Wuhan, Hubei, 430060 P.R.CHINA yehuanzhuo@ Abstract: Continuous auditing has long been proposed to shorten the audit cycle as far as possible and enhance the timeliness of the audit. At present, the research of continuous auditing faces a series of problems, such as the accuracy of data collection, real time, comprehension and flexibility of audit. Applying SOA to the auditing system will help to solve these problems. The SOA-based model for continuous auditing proposed in the paper is carefully studied and discussed; it is expected to have a significant influence on the further research of continuous auditing. Key-Words: Continuous auditing; SOA; real-time audit; conceptual model, audit system 1 Introduction provides a discussion on the SOA. Section 5 provides In today’s fast paced business world, electronic a conceptual model of the continuing audit based on commence, electronic data interchange (EDI), and SOA, and Section 6 provides evaluation of the the internet are dramatically changing business conceptual model. The last section is about the practices and record keeping. Doing business on the summary and conclusion. Word Wide Web enables organization to conn