| Summary: | 碩士 === 國立中正大學 === 會計所 === 94 === Information systems have become the backbone of the enterprise because of the efficiency and effectiveness. However, the electronic data is more easily changed, manipulated, and destroyed relatively. Hence, it is important for auditors to assure that if the information systems are adequately controlled, secured, and functioned as intended.
It is difficult for Auditors to audit the information systems if they do not know the data structure and information system process flow inside the information systems. Therefore, Auditors may use the Computer-Assisted Audit Techniques and Tools (CAATTs) to make up the lacking knowledge of information systems. But because of the complexity of the information systems, unless combining the CAATTs with the information systems, it is hard to perform the entire control test of information systems.
The control test of the information systems is to ensure the business process gap do not exist between information system process flow and internal control flow. In this research, we try to develop an automatic mechanism to detect the business process gap between information system process flow and internal control flow by using information technology. The mechanism only need two audit evidences: information system process flow and internal control flow, and auditors can test the control of information systems without combining their application on them.
We prove the feasiblility of the automic mechanism by constructing a Business Process Gap Detecting Mechanism (BPGDM) system. Then, we use case study methodology to evaluate the system. The result indicates that the system can assist the case company to solve the data quality problem of their ERP system and the automitic mechanism can provide information for the company.
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