JMS Interceptor Framework for Continuous Auditing

• Main Authors: Ching-Yi Lin, 林靜儀
• Other Authors: Dreon Liang
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/04628216915664530471

碩士 === 國立臺灣海洋大學 === 資訊工程學系 === 92 === Abstract Due to the rapid advances in distributed systems, the current business transactions are usually completed on-line. This makes the traditional auditing practice ineffective in the real-time electronic commerce environment. There is an urgent call for advanced auditing tools suitable for on-line transactions. Based on the analysis of recent financial scandals, such as Enron case, we propose two approaches in technology aspect to the problems. The first approach is to integrate the resource and information of an organization using middleware technology so that critical information can be accessed in real-time. The second approach is to facilitate continuous auditing in middleware, such as Java Message Service (JMS), so that the quality of auditing practice can be improved. The system architecture in this article combines these two elements. Following the audit principles, we introduce the interceptor mechanism to Java Message Service (JMS) middleware in order to construct the continuous auditing environment that enhances the quality of the audit practice so that potential financial scandals can be detected more effectively prevent the lawbreaking activities.