An Integrated Auditing Architecture For Internet And Information System Design Under A CORBA Environment

Abstract

This article proposes Integrated Auditing architecture (IA architecture) on the Internet with three emerging information technologies, namely objected oriented technologies, distributed middleware and Internet security technologies. This IA architecture provides an infrastructure for software components interoperating in a heterogeneous environment. Under an IA architecture environment, it is possible for auditors to encapsulate “legacy” EDP system with a standard interface. Furthermore, we discuss to what extent this IA architecture may expand Computer-assisted auditing techniques (CAATs) on the Internet. For concept verification, a prototype system based on the proposed IA architecture is illustrated in this article.