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URN etd-0701114-213232 Statistics This thesis had been viewed 1570 times. Download 313 times. Author Tsung Ju Hsieh Author's Email Address No Public. Department Information Management Year 2013 Semester 2 Degree Master Type of Document Master's Thesis Language zh-TW.Big5 Chinese Page Count 81 Title Continuous Audit Mechanism Using a Big Data Analytics Framework Keyword big data log audit continuous auditing continuous auditing log audit big data Abstract As information technology and computerization advance, businesses move from traditional auditing operation to computerized auditing systems to help enterprises reduce risk and strengthen the system’s functions. A good continuous auditing mechanism can overcome the traditional problems of speed and the lack of continuous data processing. However, companies may need to invest a large amount of equipment costs.
With the advent of cloud computing era, the growing amount of data expansion are several times higher than in the past (even to the point of hundreds of times). Today's generation has entered the BIG DATA era. Facing such situation, all the various companies and organizations need to have an effective way to deal with enormous amount of information. As for continuous auditing system, this has increased the threshold to build and develop an even more advanced system.
In order to solve the above problem, this paper proposes the use of BIG DATA platform technology to help companies to construct a low-cost, high efficiency, high practicality continuous auditing mechanism to help business operations. It effectively breakdown bulk information, store and render a large amount of system data, improve system performance problems caused by overloaded records, enhance the speed of the audit, so we can enjoy all the benefits of continuous auditing system.
Advisor Committee Shing-Han Li - advisor
Cash Chien - co-chair
Yung-Hsin Wang - co-chair
Files Date of Defense 2014-06-04 Date of Submission 2014-07-02