期刊文献+
任意字段
题名或关键词
题名
关键词
文摘
作者
第一作者
机构
刊名
分类号
参考文献
作者简介
基金资助
栏目信息

基于机器人流程自动化技术的持续审计研究 被引量：1

下载PDF
导出
摘要 本文首先介绍了机器人流程自动化、持续审计的内涵和特点,并在此基础上,结合审计工作实践,对基于机器人流程自动化技术的持续审计工作进行了研究,并且对持续审计的未来发展情况进行了展望。
作者 吴则建 王鹏虎 于威 陈小其
机构地区 中信银行
出处 《中国内部审计》 2021年第11期55-58,共4页 Internal Auditing in China
关键词 机器人流程自动化 RPA 持续审计
分类号 F239.4 [经济管理—会计学] TP242 [自动化与计算机技术—检测技术与自动化装置]
  • 相关文献

参考文献1

二级参考文献15

  • 1Carlin Dowling, Stewart Leech. 2007. Audit Support Systems and Decision Aids: Current practice and opportunities for future research. International Journal of Accounting Information System 8:92-116.
  • 2Charles Ling-Yu Chou, Timon Du, Vincent S. Lai. 2007. Continuous Auditing With a Multi-agent System. Decision Support Systems 42:2274-2292.
  • 3Gun Ho Lee.2008. Rule-based and Case-based Reasoning approach for internal audit of bank. Knowledge-based System 21:140-147.
  • 4Huanzhuo Ye, Shuai Chen and Fang Gao. 2008. On Application of SOA to Continuous Auditing. WSEAS TRANSACTIONS on COMPUTERS 5 (7) : 532-541.
  • 5James E. Hunton and Jacob M. Rose. 2010. 21^st Century Auditing: Advancing Decision Support Systems to Achieve Continuous Auditing. Accounting Horizons 24 (2) : 197-312.
  • 6John Ott, Andrew MacLeod, Kevin Mar Fan. 2008. Computer-assisted Audit Techniques: Value of Data Mining for Corporate Auditors. Information System Control Journal 3:1-4.
  • 7Jon Woodroof , DeWayne Searcy. 2001.Continuous Audit: Model development and implementation within a debt covenant compliance domain. Intemational Journal of Accounting Information Systems 2:169-91.
  • 8Jone R.Kuhn,Jr., Steve G. Stutton. 2010. Continuous Auditing in ERP System Environment: the Current State and the Future Directions. Journal of Information System 24 ( 1 ) :91-112.
  • 9Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi.2009. Principles and Problems of Audit Automation as a Precursor to Continuous Auditing. http://accounting.uwaterloo.caJuwcisa/symposiums/documents/Kogan.pdf.
  • 10Michael G Alles, Femando Tostes, Miklos A. Vasarhelyi. 2006. Continuous Auditing: The USA Experience and Considerations for its Implementation in Brazil. Journal of Information Systems and Technology Management 3 (2) :211-224.

共引文献24

引证文献1

中国内部审计
2021年 第11期

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部