MORALES HECTOR RUBEN
Congresos y reuniones científicas
Título:
Firsts results in the implementation of the Audit Server, a Continuous Auditing System
Lugar:
SAN PABLO
Reunión:
Congreso; 7º CONTECSI - Universidad de San Pablo-Fac.Economia y Adm.; 2010
Resumen:

This paper present implementation results of a model of continuous monitoring, which we call "Audit Server". It provides to the audit area its own working environment, administered and controlled by their own personnel, with the functionality of picking up key data of all the operations that the company computer systems processes or those specific transactions that the auditor selects. 

The Audit Server, apart from replying data from the selected transactions to be audited, offers the auditor a tool kit for analysis and useful alerts for his daily work. It also provides the necessary information to confront the output of the administration system and to be able to evaluate their reliability.






We consider that this model of continuous monitoring and auditing has an innovative focus since it provides to the audit area its own data set without interfere with the operational ones. The project was implemented four years ago with some important results in a local company. This paper presents a brief of the experience and results obtained yet.