Research on Continuous Auditing Based on Multi-agent and Web Services

Continuous auditing technology is an important evolving branch of computer-assisted auditing technology. It gains high attention both from literature and industry because of the outstanding improvements it brings regarding the audit timeliness. This research reviews the three major types of continuous auditing architecture: EAM, ADM and ABM. This paper proposes a continuous auditing architecture based on multi-agent and web services (CAMAWS). The CAMAWS makes the execution of complex audit procedures easy, which is hard to execute in traditionally continuous auditing architecture. The costs of executing audit procedure also minimize, with specially designed functional modules to help manage the audit evidence, knowledge and detected abnormal behaviors. The CAMAWS shows a promising future of using multi-agent in continuous auditing to simulate the collaborative work of manual audit team.