KEYWORDS: Computing systems, Databases, Data backup, Web services, Statistical analysis, Data processing, Document management, Data modeling, Standards development, Computer architecture
Some of the current challenges of computer auditing are the obstacles to retrieving, converting and translating data from different database schema. During the last few years, there are many data exchange standards under continuous development such as Extensible Business Reporting Language (XBRL). These XML document standards can be used for data exchange among companies, financial institutions, and audit firms. However, for many companies, it is still expensive and time-consuming to translate and provide XML messages with commercial application packages, because it is complicated and laborious to search and transform data from thousands of tables in the ERP databases. How to transfer transaction documents for supporting continuous auditing or real time auditing between audit firms and their client companies is a important topic. In this paper, a collaborative computer auditing system under SOA-based conceptual model is proposed. By utilizing the widely used XML document standards and existing data transformation applications developed by different companies and software venders, we can wrap these application as commercial web services that will be easy implemented under the forthcoming application environments: service-oriented architecture (SOA). Under the SOA environments, the multiagency mechanism will help the maturity and popularity of data assurance service over the Internet. By the wrapping of data transformation components with heterogeneous databases or platforms, it will create new component markets composed by many software vendors and assurance service companies to provide data assurance services for audit firms, regulators or third parties.
The property test of low light level (LLL) CCD TV system is an important part in the area of LLL imaging. In this paper, the testing model of the time and space domain 3D image noise is put forward, the test and analysis system is set up. By using these the signal and noise property of LLL CCD TV system is ted and analyzed, the 3D curves of distribution of the time domain noise and the space domain noise are obtained.
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