Authors: Shaio Yan Huang; Ching-Wen Lin; Yi-Feng Jian
Addresses: Department of Accounting and Information Technology, National Chung Cheng University, No. 168, Sec. 1, University Rd., Min-Hsiung Township, Chia-yi County, Taiwan ' Department of International Business Administration, Chinese Culture University, No. 55, Hwa-Kang Rd., Taipei, Taiwan ' Deloitte & Touche CPA Firm, 12th Floor, Hung Tai Financial Plaza, 156 Min Sheng East Road, Sec. 3, Taipei 10596, Taiwan
Abstract: Facing an increasingly complex business environment, companies implement information systems to improve their efficiency and effectiveness. Using computers as an auditing tool has become an important issue. Furthermore, tools of continuous auditing have been applied to improve it but because of high cost, information security or interest conflict, most of them are not adopted by enterprises. This paper constructs the concept of auditing from the innovative service SaaS of cloud computing and explores benefits of the application of cloud computing on auditing in practice. We also hope to provide a reference for auditors and enterprises planning to adopt it. This paper also uses data from a purchase to pay cycle to set up a simulated company and conducts experiments on students utilising a company simulation case study.
Keywords: cloud computing; auditing; mobile communications; CAAT; computer-assisted audit techniques; EAMs; embedded audit modules; COA; continuous online auditing; SaaS; simulation; software as a service.
International Journal of Mobile Communications, 2014 Vol.12 No.3, pp.249 - 269
Received: 08 May 2021
Accepted: 12 May 2021
Published online: 26 May 2014 *