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An analysis of service‐oriented architecture (SOA) to determine the impact on the activities performed by the external auditor of a SOA service consumer

An analysis of service‐oriented architecture (SOA) to determine the impact on the activities... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

An analysis of service‐oriented architecture (SOA) to determine the impact on the activities performed by the external auditor of a SOA service consumer

R. Butler
Meditari Accountancy Research , Volume 16 (2): 18 – Oct 1, 2008
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References (5)

Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
1022-2529
DOI
10.1108/10222529200800010
Publisher site
See Article on Publisher Site

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.

Journal

Meditari Accountancy Research – Emerald Publishing

Published: Oct 1, 2008

Keywords: External auditor; IT sourcing; Service‐oriented architecture

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