Continuous Process Audit System: Knowledge Engineering, Acquisition, and Representation

The evolution in the MIS environment has affected traditional auditing and created a new set of audit issues. This paper focuses on a continuous process auditing system (CPAS) designed to deal with the problems of auditing large databased systems. It examines why the methodology is important and contrasts continuous process audit with more traditional approaches. An implementation of the continuous process audit methodology in large database systems is discussed.