| 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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