On Application of SOA to Continuous Auditing

摘要

In today's fast paced business world, there is growing interest in the concept of continuous auditing. Although, current technology makes continuous auditing possible, it still faces some problems. The main problems consist of the accuracy of the data, the real-time and comprehensiveness of the audit, and the flexibility of the audit. In order to solve these problems, a SOA-based conceptual model for continuous auditing is proposed in this paper. The two main models of SOA (service registry model and enterprise service bus model) are all applied to this conceptual model. The model also requires the user interface to be separated from the client's management information system so that the auditing systems can monitor the process of the transactions between the client and the third parities. The model shows how the new technology using ESB, XBRL, The shadow subsystem, Just-In-Time database, and the Intelligent Agent can help effectively audit the transactions between the client and the third parities. Finally, a SOA-based conceptual model for continuous auditing is presented to provide the real-time, comprehensive, and flexible of the audit.