1887

oa Meditari : Research Journal of the School of Accounting Sciences - An analysis of service-oriented architecture (SOA) to determine the impact on the activities performed by the external auditor of a SOA service consumer

 

Abstract

Various forms of IT sourcing used by audit clients create issues of concern for external auditors. This article investigates the nature and basic characteristics of service-oriented architecture (SOA), a modern information system architecture strategy, to ascertain whether the use of SOA by a service consumer audit client would have an impact on the activities typically performed by the external auditor.


It was found that SOA presents a complete shift in the way IT application functionality is constructed and integrated and inevitably effects changes in the accounting system and the related internal controls of the SOA service consumer. As a result SOA has a significant impact on the activities performed during the audit process and introduces various SOA-related aspects that need to be considered by the external auditor of a SOA service consumer.

Loading

Article metrics loading...

/content/meditari/16/2/EJC72557
2008-01-01
2016-12-03
This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error