Continuous Auditing for Health Care Decision Support Systems

Kent, Robert D.; Zahid, Atif; Snowdon, Anne

doi:10.1007/978-3-642-22194-1_72

Cited by 2 publications

(1 citation statement)

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“…Auditing is a broad term that covers services such as continuous auditing (CA) and monitoring of systems [1]- [6] to make informed decisions, especially in financial sectors. Kent et al envisioned continuous auditing for health care decision support systems [7]. CA for either conceptual or prototype models has been proposed for large databases through embedded or multi-agent based online systems [8]- [11].…”

Section: Introductionmentioning

confidence: 99%

Continuous process auditing (CPA): An audit rule ontology based approach to audit-as-a-service

Subhani

Kent

2015

2015 Annual IEEE Systems Conference (SysCon) Proceedings

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The emerging growth and evolution of web based systems and services make the job of audit professionals a complicated and time-consuming one for many enterprises. In this context, continuous process auditing (CPA) systems in the form of audit-as-a-service (AaaS) emerges as an inexpensive and effective approach. A CPA system helps to satisfy process auditing needs and recommendations in the context of distributed enterprise systems while requiring fewer resources and enabling processes to be audited continuously in real-time. We present a conceptual system architecture for Continuous Process Auditing (CPA) based on domain ontologies, audit rules, knowledge learning techniques and audit report recommendation procedures. This approach provides a representation of a CPA system for a process based e-commerce platform, offering customizable audit rule based solutions for audit professionals, system administrators and senior decision makers.

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Section: Introductionmentioning

confidence: 99%