| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 101 === This paper is an exploration of the set of functions that an audit work system should ideally possess, so as to satisfactorily support existing audit workflow and processes. Instead of taking a wholly theoretical and directional approach, this paper also focuses on features that can realistically improve the efficiency of audit work at all levels. At a broader level, this paper also argues for the implementation of an audit database. As we move inevitably towards continuous auditing and automated processing, the organization of audit work steps, audit data and the audit system into a clear, logical structure will encourage the formalization of complex judgmental processes into smaller segments. Expansion of the audit database into the full-fledged data warehouse required for continuous auditing is expected to occur.
In order to convey these key ideas, this paper details the design of the Electronized Collection and Retrieval (E-CoRe) System as a prototype, with a case example to illustrate the usage and benefits of the proposed system.
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