The innovative application of cloud computing on auditing

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题名:	The innovative application of cloud computing on auditing
作者:	Huang, Shaio Yan Lin, Ching-Wen Jian, Yi-Feng
贡献者:	國際企業管理學系
关键词:	cloud computing auditing mobile communication CAAT computer-assisted audit techniques EAMs embedded audit modules COA continuous online auditing
日期:	2014
上传时间:	2015-01-27 15:35:22 (UTC+8)
摘要:	Facing an increasingly complex business environment, companies implement information systems to improve their efficiency and effectiveness. Using computers as an auditing tool has become an important issue. Furthermore, tools of continuous auditing have been applied to improve it but because of high cost, information security or interest conflict, most of them are not adopted by enterprises. This paper constructs the concept of auditing from the innovative service SaaS of cloud computing and explores benefits of the application of cloud computing on auditing in practice. We also hope to provide a reference for auditors and enterprises planning to adopt it. This paper also uses data from a purchase to pay cycle to set up a simulated company and conducts experiments on students utilising a company simulation case study.
關聯:	INTERNATIONAL JOURNAL OF MOBILE COMMUNICATIONS 卷: 12 期: 3 頁碼: 249-269
显示于类别:	[企業管理學系暨國際企業管理研究所] 期刊論文

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