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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/47840

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/47840

Title:	The impacts of electronic commerce on auditing practices: Anauditing process model for evidence collection and validation
Authors:	余千智;俞洪昭;周濟群 Yu, Chien-Chih;Yu, Hung-Chao;Chou, Chi-Chun
Date:	2000-09
Issue Date:	2010-10-30 14:30:46 (UTC+8)
Abstract:	The main purposes of this paper are twofold. First, the paper identifies and discusses the potential impacts of electronic commerce on auditing practices in the emerging paperless on-line transaction environment. Second, it provides two auditing process models that incorporate modern network security techniques and show how an audit can be conducted in an EC environment. A periodical auditing process model (PAPM) is proposed to demonstrate how secure electronic technologies can be used to facilitate the auditor`s evidence collection and validation process for annual and semi-annual audits. We also present a continuous auditing process model (CAPM) which extends the functions of PAPM for continuous auditing. In CAPM, a real-time transaction monitoring system is used to link to firms` accounting information systems for assisting the auditor to detect abnormal activities and generate exception reports on a continuous basis. The CAPM approach intends not only to ensure integrity and effectiveness of the entire accounting system, but also to guarantee the correctness and usefulness of the constantly generated financial statements for public dissemination. The main contribution of this paper is that it illustrates a conceptual framework which shows the feasibility of continuously auditing electronic transactions in the EC environment
Relation:	International Journal of Intelligent Systems in Accounting Finance & Managemet,9(3),195-216
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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