SOA-based conceptual model for continuous auditing: A discussion

Continuous auditing has long been proposed to shorten the audit cycle as far as possible and enhance the timeliness of the audit. At present, the research of continuous auditing faces a series of problems, such as the accuracy of data collection, real time, comprehension and flexibility of audit. Applying SOA to the auditing system will help to solve these problems. The SOA-based model for continuous auditing proposed in the paper is carefully studied and discussed; it is expected to have a significant influence on the further research of continuous auditing.