The innovative application of cloud computing on auditing

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/29277

Title:	The innovative application of cloud computing on auditing
Authors:	Huang, Shaio Yan Lin, Ching-Wen Jian, Yi-Feng
Contributors:	國際企業管理學系
Keywords:	cloud computing auditing mobile communication CAAT computer-assisted audit techniques EAMs embedded audit modules COA continuous online auditing
Date:	2014
Issue Date:	2015-01-27 15:35:22 (UTC+8)
Abstract:	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.
Relation:	INTERNATIONAL JOURNAL OF MOBILE COMMUNICATIONS 卷: 12 期: 3 頁碼: 249-269
Appears in Collections:	[Department of Business Administration & Graduate Institute of International Business Administration ] periodical articles

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