整合雲端運算技術與服務導向架構（SOA）建構審計支援系統

Developing Audit Support System: Integrated Cloud Computing and Service-Oriented Architecture (SOA)

10.6188/JEB.2012.14(2).03

盧正宗(Cheng-Tsung Lu)；李大千(Ta-Chien Lee)；林靖傑(Ching-Chien Lin)

審計失敗 ； 服務導向架構 ； 雲端運算 ； 審計支援系統 ； Audit Failure ； Service Oriented Architectures ； Cloud Computing ； Audit Support System

電子商務學報

14卷2期（2012 / 06 / 01）

281 - 306

繁體中文

本研究目的在於整合雲端運算技術及服務導向架構，進一步開發一套符合國內會計師事務所的審計支援系統，俾降低審計失敗的可能性。該系統之主要功能包括建立產業別之審計知識庫、審計知識之分享機制、與專家意見輔助功能等。本研究應用實際公司之原始資料給審計人員從事測試，進一步得出以下結論：（1）本研究所開發的審計支援系統顯著縮短審計底稿的編製時間；（2）具整合異質系統下審計資料之功能；（3）系統具提醒審計人員應注意的審計程序、與主動提出審計建議；（4）主動提供會計調整分錄之功能；（5）系統之設計可以減少非故意的審計失敗情況發生。

In this research, we design an audit support system implemented service-oriented architecture (SOA) and cloud computing, cloud SOA audit support system, that tailor-made for Taiwan's audit firm. The main functions of cloud SOA audit support system: to shorten the production time of the audit papers, the establishment of audit knowledge base, knowledge sharing and decision aids. The cloud SOA audit support system has been tested for companies accounting data and had been analyzed professional questionnaires. The cloud SOA audit support system can significantly reduce the production time of audit papers, auditors can focus on professional accounting and auditing, but also can reduce audit failure led to unintentional human error occurs, timely to remind the auditors should pay attention to and advises of adjusting entries, and other related proposals.

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