Using XAUL (eXtensible AUditing Language)-based Web Services to develop a many-to-many Generalized Auditing Platform
碩士 === 中原大學 === 會計研究所 === 91 === The traditional human-intensively auditing relies on human experts to complete audit contracts. The approach creates many drawbacks, or even audit failure, in a modern and heavily technology-adopting business environment. First, due to the increasing labor cost and p...
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ndltd-TW-091CYCU53850442018-06-25T06:06:25Z http://ndltd.ncl.edu.tw/handle/xbqsq5 Using XAUL (eXtensible AUditing Language)-based Web Services to develop a many-to-many Generalized Auditing Platform 應用網路服務模式於通用審計平台之實作研究 Jo-Tzu Chen 陳若慈 碩士 中原大學 會計研究所 91 The traditional human-intensively auditing relies on human experts to complete audit contracts. The approach creates many drawbacks, or even audit failure, in a modern and heavily technology-adopting business environment. First, due to the increasing labor cost and peer competition practice, using pure labor to audit the modern ERP systems is indeed very inefficient and sometimes impossible. Second, human-involving tasks provide opportunities for auditors to commit a “moral-hazard” behavior, like the Enron event. Therefore, our proposal will adopt the newest information technology to create a general and highly-automated auditing system to solve the problems brought by human-auditors. To complete the research objectives, a new XML family member needs to be created, which is the XAUL (eXtensible AUditing Language) package. This package extends the architecture of US XBRL v2.0. Further, the Web Services technology (e.g. SOAP, WSDL and UDDI) will be applied in constructing the scenario of a many-to-many “auditor-client” data exchange and process interoperation. In summary, we assume business can develop their own data retrieval web-services using a unified XAUL schema, and then auditors therefore can develop generalized auditing applications to audit those standard XAUL documents. In our proposed model, the retrieval of audit data can be designed as business services so that the auditor does not have to realize the heterogeneous schema of each client, and can focus on developing more automated audit applications. To demonstrate the feasibility of our XAUL-based proposed model, a prototype platform including the web services environment containing metadata of each auditee system along with their XAUL data, and the auditor’s audit applications are implemented following the proposed architecture. Chi-Chun Chou 周濟群 2003 學位論文 ; thesis 79 zh-TW |
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碩士 === 中原大學 === 會計研究所 === 91 === The traditional human-intensively auditing relies on human experts to complete audit contracts. The approach creates many drawbacks, or even audit failure, in a modern and heavily technology-adopting business environment. First, due to the increasing labor cost and peer competition practice, using pure labor to audit the modern ERP systems is indeed very inefficient and sometimes impossible. Second, human-involving tasks provide opportunities for auditors to commit a “moral-hazard” behavior, like the Enron event. Therefore, our proposal will adopt the newest information technology to create a general and highly-automated auditing system to solve the problems brought by human-auditors.
To complete the research objectives, a new XML family member needs to be created, which is the XAUL (eXtensible AUditing Language) package. This package extends the architecture of US XBRL v2.0. Further, the Web Services technology (e.g. SOAP, WSDL and UDDI) will be applied in constructing the scenario of a many-to-many “auditor-client” data exchange and process interoperation.
In summary, we assume business can develop their own data retrieval web-services using a unified XAUL schema, and then auditors therefore can develop generalized auditing applications to audit those standard XAUL documents. In our proposed model, the retrieval of audit data can be designed as business services so that the auditor does not have to realize the heterogeneous schema of each client, and can focus on developing more automated audit applications. To demonstrate the feasibility of our XAUL-based proposed model, a prototype platform including the web services environment containing metadata of each auditee system along with their XAUL data, and the auditor’s audit applications are implemented following the proposed architecture.
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author2 |
Chi-Chun Chou |
author_facet |
Chi-Chun Chou Jo-Tzu Chen 陳若慈 |
author |
Jo-Tzu Chen 陳若慈 |
spellingShingle |
Jo-Tzu Chen 陳若慈 Using XAUL (eXtensible AUditing Language)-based Web Services to develop a many-to-many Generalized Auditing Platform |
author_sort |
Jo-Tzu Chen |
title |
Using XAUL (eXtensible AUditing Language)-based Web Services to develop a many-to-many Generalized Auditing Platform |
title_short |
Using XAUL (eXtensible AUditing Language)-based Web Services to develop a many-to-many Generalized Auditing Platform |
title_full |
Using XAUL (eXtensible AUditing Language)-based Web Services to develop a many-to-many Generalized Auditing Platform |
title_fullStr |
Using XAUL (eXtensible AUditing Language)-based Web Services to develop a many-to-many Generalized Auditing Platform |
title_full_unstemmed |
Using XAUL (eXtensible AUditing Language)-based Web Services to develop a many-to-many Generalized Auditing Platform |
title_sort |
using xaul (extensible auditing language)-based web services to develop a many-to-many generalized auditing platform |
publishDate |
2003 |
url |
http://ndltd.ncl.edu.tw/handle/xbqsq5 |
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