Research On Model Of Continuous Auditing Based On Agent Technology

With the rapid development of computer and network technology,all types of information,such as business transaction and financial record,exists as form of computer data.In addition to the increasingly complex corporate competition environment,demands of corporate investors,creditors and other information users on corporate financial information are changing,requiring companies to disclose authentic,accurate and timely information.These new demands also pose challenges to traditional audit methods and models,which provide accounting information assurance services.In order to provide real-time information assurance,auditors need a way to continuously collect and analyze data,collect auditing evidence and form an audit report in real time.So,that is how Continuous Auditing(CA),which enables continuous monitoring analysis and reporting of real-time transactions was born.Because of its autonomy and other characteristics,Agent technology meets the demand of continuous operation of audit system and is an effective way to support continuous auditing mode.In China,there are few researches on the continuous audit model based on Agent technology,so this paper will used this technology as a starting point for research.Firstly,this paper elaborated the generation and definition of continuous auditing and combed the exploration of technical methods and models for continuous auditing by domestic and foreign scholars.Then this study introduced the application of continuous auditing at home and abroad and related cases.This paper found that domestic case studies are mostly concentrated in financial sector and communications industry.Furthermore,the Agent technology is applied in continuous auditing and also in embedded continuous auditing and discrete continuous auditing.Based on the above research,this paper constructed a hybrid continuous auditing model based on Agent technology which including data acquisition and conversion,data analysis and mining,Agent interaction,risk assessment and early warning four parts.This model of continuous audit system does not overstate the memory of the audit system and can promptly alert and react when significant risks occur.Afterwards,this paper analyzed the key points and difficulties in the implementation of this model,emphasizing the importance of information security in the implementation process.Finally,it analyzed the practical problems in the internal audit of X company in E-commerce and conducted a research on the hybrid continuous audit model in this real enterprise framework.Besides,this study helped to solve the practical problemsof the company and perfects some details in the continuous audit model.This paper,through the combination of theoretical research and case analysis,studied the continuous auditing model and proposed a hybrid auditing model based on Agent technology.In the case of e-commerce X,the company belongs to non-financial industry and its research on the company is more representative.Finally,I hope that this article can help enterprises conduct continuous auditing in practice.