Continuous Process Auditing (CPA): an Audit Rule Ontology based approach to Audit-as-a-Service

被引：0

作者：

Subhani, Numanul ^{[1
]}

Kent, Robert D. ^{[1
]}

机构：

[1] Univ Windsor, Sch Comp Sci, Windsor, ON, Canada

来源：

2015 9TH ANNUAL IEEE INTERNATIONAL SYSTEMS CONFERENCE (SYSCON) | 2015年

关键词：

Continuous Process Auditing; Audit Rule Ontology; Semantic Web; Audit-as-a-Service;

D O I：

暂无

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

The emerging growth and evolution of web based systems and services make the job of audit professionals a complicated and time-consuming one for many enterprises. In this context, continuous process auditing (CPA) systems in the form of audit-as-a-service (AaaS) emerges as an inexpensive and effective approach. A CPA system helps to satisfy process auditing needs and recommendations in the context of distributed enterprise systems while requiring fewer resources and enabling processes to be audited continuously in real-time. We present a conceptual system architecture for Continuous Process Auditing (CPA) based on domain ontologies, audit rules, knowledge learning techniques and audit report recommendation procedures. This approach provides a representation of a CPA system for a process based e-commerce platform, offering customizable audit rule based solutions for audit professionals, system administrators and senior decision makers.

引用

页码：832 / 838

页数：7

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