کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1005474 | 1482015 | 2012 | 24 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Model-based auditing using REA
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
The recent financial crisis has renewed interest in the value of the owner-ordered auditing tradition that starts from society's long-term interest rather than management interest. This tradition uses a model-based auditing approach in which control requirements are derived in a principled way. A problem with this approach is that it has been proven hard to apply it in modern complex organizations. Making it feasible requires at least an adequate enterprise modeling approach. In this paper, it is shown that the REA ontology fulfills most of the requirements for such a model-based approach. The analysis also suggests some directions in which REA can be extended.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Accounting Information Systems - Volume 13, Issue 3, September 2012, Pages 287–310
Journal: International Journal of Accounting Information Systems - Volume 13, Issue 3, September 2012, Pages 287–310
نویسندگان
Hans Weigand, Philip Elsas,