| Summary: | 碩士 === 中原大學 === 會計研究所 === 93 === 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
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