Independent on-line monitoring of evolving systems
Proceedings of the 18th international conference on Software engineering
IEEE Transactions on Software Engineering
Agents for process coherence in virtual enterprises
Communications of the ACM
Programming and Deploying Java Mobile Agents Aglets
Programming and Deploying Java Mobile Agents Aglets
Information Systems Control and Audit
Information Systems Control and Audit
On-Line Monitoring: A Tutorial
Computer
Supporting internet-scale multi-agent systems
Data & Knowledge Engineering - DKE 40
Mobile-Agent versus Client/Server Performance: Scalability in an Information-Retrieval Task
MA '01 Proceedings of the 5th International Conference on Mobile Agents
Mobile agents in distributed network management
Communications of the ACM - A game experience in every application
Virtual Auditing Agents: The Edgar Agent Example
HICSS '98 Proceedings of the Thirty-First Annual Hawaii International Conference on System Sciences-Volume 4 - Volume 4
Mobile agents for a brokering service in the electronic marketplace
Decision Support Systems
Continuous auditing system based on registration center
WSEAS Transactions on Information Science and Applications
Managing knowledge on the Web - Extracting ontology from HTML Web
Decision Support Systems
Mining Deviations from Patient Care Pathways via Electronic Medical Record System Audits
ACM Transactions on Management Information Systems (TMIS) - Special Issue on Informatics for Smart Health and Wellbeing
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Information technology has dramatically changed the way businesses and business information are managed. In electronic business, much of the information is in electronic format, and the resulting change in the auditing environment has forced audit professionals to audit electronic evidence. Moreover, the emergence of real time accounting reports has put increasing pressure on audit professionals to provide real-time auditing services, or continuous auditing, in which the time between the occurrence of events and the provision of an auditor's opinion is minimized to an acceptable level. This paper proposes an agent-based system for continuous auditing called the agent-based continuous audit model (ABCAM). The system can be implemented independently of the client's information system, is able to undertake automatic auditing in real time, and can easily adapt to changes in auditing requirements and information systems. Five scenarios are developed to illustrate the model.