On an Agent-based Architecture for Collaborative Continuous Auditing

摘要

Information Technology has changed the way organizations do business and are driving the imperative changes in accounting and auditing. One of the fundamental changes is a move toward increased emphasis on internal control over the reliability of information systems. For a variety of reasons, it becomes necessary to examine and audit the transactions to understand the integrity of the information generated by an information system. Today the widespread availability of inter-networking dramatically makes it possible to increase the frequency of periodic audits by redesigning the auditingarchitecture around the idea of continuous auditing. In this paper, we have proposed an agent-based architecture to explore the idea of collaborative continuous auditing. For the evaluation of the architecture, JADE is chosen as the platform for implementation.