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As an effective service mode, online auditing which serves the highest state audit institution is emerging as an important tool for national governance. However, as a crucial part during online auditing workflow, data stream processing has become one of the most important problems that restrains the development of online auditing. To address this problem, our study are primarily focusing on three...
At present, big data processing, especially the stream data processing has become one of the main problems that restrict the application of online auditing. Based on the online auditing cloud platform infrastructure which relies on data stream processing technology and dynamic elastic service resources combination model which satisfies the demands of online auditing application, this paper is going...
Auditing is a continuous process that involves collection of audit evidences. Continuous auditing (CA) is an active research domain of computer assisted auditing in an informationization environment. Online auditing as used in China is one mode of continuous auditing. Electronic audit evidence (EAE) is a main form of audit evidence in an informationization environment. Quick and accurate electronic...
An influence factors analysis method for online auditing performance assessment based on AHP (analytic hierarchy process) and GIA (grey incidence analysis) is proposed in this paper according to the requirements of online auditing performance assessments. In this method, a grey incidence model is developed to analyze the influence factors of online auditing performance based on the characteristics...
Continuous auditing is an increasingly important topic in today's audit environment. This paper reviews online auditing research in China from the perspective of audit cost control. First, we introduce the concept of informationization environment on audit cost control. Then, we review the positive and negative cost effects of implementing online auditing in China. Finally, the importance of online...
Continuous auditing is an active research domain in computer-assisted audit field, and online auditing studied in China is also one mode of continuous auditing, The audit evidence gathering mode changed under online auditing environment, which will influence the audit evidence gathering cost. In this paper, audit evidence gathering method under online audit environment is introduced. Then, the components...
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