{"id":"https://openalex.org/W1796495254","doi":"https://doi.org/10.1007/978-0-387-75494-9_63","title":"One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA)","display_name":"One Continuous Auditing Practice in China: Data-oriented Online Auditing(DOOA)","publication_year":2007,"publication_date":"2007-12-27","ids":{"openalex":"https://openalex.org/W1796495254","doi":"https://doi.org/10.1007/978-0-387-75494-9_63","mag":"1796495254"},"language":"en","primary_location":{"id":"doi:10.1007/978-0-387-75494-9_63","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-0-387-75494-9_63","pdf_url":"https://link.springer.com/content/pdf/10.1007%2F978-0-387-75494-9_63.pdf","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IFIP International Federation for Information Processing","raw_type":"book-chapter"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://link.springer.com/content/pdf/10.1007%2F978-0-387-75494-9_63.pdf","any_repository_has_fulltext":null},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100756971","display_name":"Wei Chen","orcid":"https://orcid.org/0000-0002-2876-6687"},"institutions":[{"id":"https://openalex.org/I206777745","display_name":"Nanjing Audit University","ror":"https://ror.org/04zj2bd87","country_code":"CN","type":"education","lineage":["https://openalex.org/I206777745"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Wei Chen","raw_affiliation_strings":["Nanjing Audit University, Nanjing, Jiangsu, China","Nanjing Audit University"],"affiliations":[{"raw_affiliation_string":"Nanjing Audit University, Nanjing, Jiangsu, China","institution_ids":["https://openalex.org/I206777745"]},{"raw_affiliation_string":"Nanjing Audit University","institution_ids":["https://openalex.org/I206777745"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100638047","display_name":"Jincheng Zhang","orcid":"https://orcid.org/0000-0002-4248-1119"},"institutions":[{"id":"https://openalex.org/I206777745","display_name":"Nanjing Audit University","ror":"https://ror.org/04zj2bd87","country_code":"CN","type":"education","lineage":["https://openalex.org/I206777745"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jin-cheng Zhang","raw_affiliation_strings":["Nanjing Audit University, Nanjing, Jiangsu, China","Nanjing Audit University"],"affiliations":[{"raw_affiliation_string":"Nanjing Audit University, Nanjing, Jiangsu, China","institution_ids":["https://openalex.org/I206777745"]},{"raw_affiliation_string":"Nanjing Audit University","institution_ids":["https://openalex.org/I206777745"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033205057","display_name":"Yu-quan Jiang","orcid":null},"institutions":[{"id":"https://openalex.org/I206777745","display_name":"Nanjing Audit University","ror":"https://ror.org/04zj2bd87","country_code":"CN","type":"education","lineage":["https://openalex.org/I206777745"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yu-quan Jiang","raw_affiliation_strings":["Nanjing Audit University, Nanjing, Jiangsu, China","Nanjing Audit University"],"affiliations":[{"raw_affiliation_string":"Nanjing Audit University, Nanjing, Jiangsu, China","institution_ids":["https://openalex.org/I206777745"]},{"raw_affiliation_string":"Nanjing Audit University","institution_ids":["https://openalex.org/I206777745"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5100756971"],"corresponding_institution_ids":["https://openalex.org/I206777745"],"apc_list":null,"apc_paid":null,"fwci":0.7029,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.74473307,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"521","last_page":"528"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13832","display_name":"Advanced Decision-Making Techniques","score":0.9085999727249146,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T13832","display_name":"Advanced Decision-Making Techniques","score":0.9085999727249146,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.9206292629241943},{"id":"https://openalex.org/keywords/operational-auditing","display_name":"Operational auditing","score":0.7127817273139954},{"id":"https://openalex.org/keywords/information-security-audit","display_name":"Information security audit","score":0.7091119289398193},{"id":"https://openalex.org/keywords/field","display_name":"Field (mathematics)","score":0.5429579615592957},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.49808740615844727},{"id":"https://openalex.org/keywords/realization","display_name":"Realization (probability)","score":0.49337664246559143},{"id":"https://openalex.org/keywords/mode","display_name":"Mode (computer interface)","score":0.4886038899421692},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.48233911395072937},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.47171729803085327},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.34713608026504517},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.33239614963531494},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.24368107318878174},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.1705119013786316},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.1576237678527832},{"id":"https://openalex.org/keywords/information-security","display_name":"Information security","score":0.10364824533462524},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.06632435321807861},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.06172218918800354},{"id":"https://openalex.org/keywords/joint-audit","display_name":"Joint audit","score":0.05921781063079834},{"id":"https://openalex.org/keywords/human\u2013computer-interaction","display_name":"Human\u2013computer interaction","score":0.05163532495498657}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.9206292629241943},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.7127817273139954},{"id":"https://openalex.org/C39358052","wikidata":"https://www.wikidata.org/wiki/Q2578632","display_name":"Information security audit","level":5,"score":0.7091119289398193},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.5429579615592957},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.49808740615844727},{"id":"https://openalex.org/C2781089630","wikidata":"https://www.wikidata.org/wiki/Q21856745","display_name":"Realization (probability)","level":2,"score":0.49337664246559143},{"id":"https://openalex.org/C48677424","wikidata":"https://www.wikidata.org/wiki/Q6888088","display_name":"Mode (computer interface)","level":2,"score":0.4886038899421692},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.48233911395072937},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47171729803085327},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.34713608026504517},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33239614963531494},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.24368107318878174},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.1705119013786316},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.1576237678527832},{"id":"https://openalex.org/C527648132","wikidata":"https://www.wikidata.org/wiki/Q189900","display_name":"Information security","level":2,"score":0.10364824533462524},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06632435321807861},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06172218918800354},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.05921781063079834},{"id":"https://openalex.org/C107457646","wikidata":"https://www.wikidata.org/wiki/Q207434","display_name":"Human\u2013computer interaction","level":1,"score":0.05163532495498657},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C29983905","wikidata":"https://www.wikidata.org/wiki/Q7445066","display_name":"Security service","level":3,"score":0.0},{"id":"https://openalex.org/C117110713","wikidata":"https://www.wikidata.org/wiki/Q3394676","display_name":"Network security policy","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-0-387-75494-9_63","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-0-387-75494-9_63","pdf_url":"https://link.springer.com/content/pdf/10.1007%2F978-0-387-75494-9_63.pdf","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IFIP International Federation for Information Processing","raw_type":"book-chapter"}],"best_oa_location":{"id":"doi:10.1007/978-0-387-75494-9_63","is_oa":true,"landing_page_url":"https://doi.org/10.1007/978-0-387-75494-9_63","pdf_url":"https://link.springer.com/content/pdf/10.1007%2F978-0-387-75494-9_63.pdf","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IFIP International Federation for Information Processing","raw_type":"book-chapter"},"sustainable_development_goals":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320321543","display_name":"China Postdoctoral Science Foundation","ror":"https://ror.org/0426zh255"},{"id":"https://openalex.org/F4320321605","display_name":"Government of Jiangsu Province","ror":"https://ror.org/004svx814"},{"id":"https://openalex.org/F4320335471","display_name":"Jiangsu Planned Projects for Postdoctoral Research Funds","ror":null}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1796495254.pdf","grobid_xml":"https://content.openalex.org/works/W1796495254.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W2036087167","https://openalex.org/W2057265109","https://openalex.org/W2104185103","https://openalex.org/W2108912922","https://openalex.org/W2116610673","https://openalex.org/W2122472409","https://openalex.org/W2273352767","https://openalex.org/W2317666317","https://openalex.org/W2326654359","https://openalex.org/W2357098114","https://openalex.org/W2384649502","https://openalex.org/W2789463628"],"related_works":["https://openalex.org/W2373849942","https://openalex.org/W2368348502","https://openalex.org/W2352946410","https://openalex.org/W2017158390","https://openalex.org/W2956966131","https://openalex.org/W1968748411","https://openalex.org/W2080460539","https://openalex.org/W2331734816","https://openalex.org/W1796495254","https://openalex.org/W1563611063"],"abstract_inverted_index":{"Application":[0],"of":[1,8,30,43,61,77,80,86,95],"information":[2],"technologies":[3],"(IT)":[4],"in":[5,21,65,72,105],"the":[6,28,59,84,91,110],"field":[7],"audit":[9,23],"is":[10,16,33,74,88],"worth":[11],"studying.":[12],"Continuous":[13],"auditing":[14,32,64,69,117],"(CA)":[15],"an":[17],"active":[18],"research":[19,41,112],"domain":[20],"computer-assisted":[22],"field.":[24],"In":[25],"this":[26],"paper,":[27],"concept":[29],"continuous":[31,44,81,116],"analyzed":[34],"firstly.":[35],"Then,":[36],"based":[37],"on":[38,40],"analysis":[39],"literatures":[42],"auditing,":[45],"technique":[46],"realization":[47],"methods":[48],"are":[49,97,107,118],"classified":[50],"into":[51],"embedded":[52],"mode":[53,79],"and":[54,93,109],"separate":[55,78],"mode.":[56],"According":[57],"to":[58,102,115],"condition":[60],"implementing":[62],"online":[63,68],"China,":[66],"data-oriented":[67],"(DOOA)":[70],"used":[71],"China":[73,106],"also":[75,98,119],"one":[76],"auditing.":[82],"And":[83],"principle":[85],"DOOA":[87,96,104],"analyzed.":[89],"Furthermore,":[90],"advantages":[92],"disadvantages":[94],"discussed.":[99,120],"Finally,":[100],"advices":[101],"implement":[103],"given,":[108],"future":[111],"topics":[113],"related":[114]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}