| Summary: | 碩士 === 國立中正大學 === 會計學研究所 === 99 === With the impact of the Internet and electronic business, enterprises have to implement information systems to enhance their competitive edge, efficiency, effectiveness, but also result in an increasingly complex business environment. Auditors must have sufficient information literacy and to use computers to aid audit have become a very important issue. Furthermore, the audit of the quality of information is valued, the concept of continuous auditing have been proposed to address the lack of the past tools of continuous audit. But for various reasons (high cost, internal data security, conflict of interest, etc.) are not generally accepted by businesses.
According to market research firm Gartner (2008), among the top 500 enterprises, 80% will use a variety of different cloud computing services and applications in the enterprise information part until 2012(Zhao Weiyi, 2009). Also because public companies are gradually moving toward the cloud-based technology, so that auditing tools must keep pace with technology trends, and technology and business operations should reduce the gap between science and technology, therefore, more effective measures should take place to enhance the responsiveness of real operating conditions of enterprises, and avoid the risk of fraud.
In this paper we will discuss CAATS, EAM, COA individually and propose a cloud continuous audit system. Furthermore, XML Web Service and service-oriented architecture are to build audit services. Making audit services without any restrictions and to obtain information under different services.
Keywords：Cloud computing、Continuous auditing、CAATs、EAM、COA
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