- 學位論文
線上審計服務之共享平台系統實作
A Research of the Service Sharing Platform for On-line Audit
摘要
摘要 在今日會計弊案頻仍，內控失效、審計失敗不斷發生之環境下，如何進行資源的整合、更具效率的運用審計資源，成為會計界重要的課題。 本研究主要針對內部稽核、外部稽核(會計師)、產業監理單位、獨立董監或是證券主管監理單位間審計資源共享、整合的問題，應用最新的網路服務技術(Web Services)來謀求最佳的線上審計模式，嘗試利用審計資源共享的觀念和網路服務技術，透過上櫃公司審計通用平台系統實作，建立一以網路服務技術為基礎的線上審計服務共享平台，將受查企業資料庫的交易資料讀出並由事先建置的查核程式自動地完成查核工作，並將查核結果透過網際網路傳回給審計人員以協助各種不同的稽核單位、人員對受監理對象進行線上即時性、連續性的查核工作。 本研究提供以Web Services為基礎的線上審計服務共享平台系統雛型，建構可解決稽核人員工作重疊的共享審計平台，可解決多方查核者(內部稽核、外部稽核(會計師)、產業監理單位、獨立董監或是證券主管監理單位)對同一受查者的共享平台缺乏的問題；透過實際稽核案例的執行，實現了讓稽核人員或監理單位在稽核資源共享的情況下，視稽核人員的需要可隨時隨地將觸角伸及到受查企業的財務資料庫裡，並進行線上連續性稽核之可行性。待此類型之系統普及化後，將可大幅的提升各監理單位的審計效率以及透過資源的共享及共構，進一步的強化審計的深度及廣度，提昇財務資訊的準確性以及透明度以降低審計單位之審計風險。 關鍵字： 審計、共享、線上、網路服務技術(Web Services)
並列摘要
Abstract Corrupt practices in audit were frequently in recent. How to integrate the resources and exert the resources of audit becomes a very important issue in the condition of ineffectual internal-controls and audits. The purpose of this study was applied a new web-service of online audit mode for the problems about resources integrating and sharing of internal audits, external audits (accountant), industrial overseeing units, independent directors, or bonds overseeing units. By the idea of resources sharing and the technology of web-service to establish a service sharing platform system for online audit practicing. It will check the data of enterprise which was investigated and finish the investigative work automatically by the program that designed before, and will send the results to auditor immediately and continuously by internet for anyone or any audit unit. A service sharing platform that was basic by online web-service was supplied in this study. It will resolve the problems of auditors’ overlapping works or lacking the data sharing of the same investigated from internal audits, external audits (accountant), industrial overseeing units, independent directors, or bonds overseeing units. By the practicing of case audit, auditors or overseeing units could get the finance data and audit online of investigated industry freely within the source-sharing system as them needed. It will promote the efficiency in audit if this system popularized, and aggrandize the depth and width in audit further. The most important is to promote the accuracy of finance information and decrease the risk of audit in audit units. Keywords: audit, sharing, online, technology of web services