Optimizing Audit Agent Communities of Control Systems. Rob Nehmer Oakland University Presented at the Twelfth Continuous Auditing and Reporting Symposium, Rutgers University, November 3 and 4, 2006. Overview. Modeling internal control The Logical Model
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Presented at the Twelfth Continuous Auditing and Reporting Symposium, Rutgers University, November 3 and 4, 2006
A Generalized Framework of Transaction Agent Activities within the eCommerce Transaction Model
Trading Partner A
Trading Partner B
Purchase Agents (e)
Risk assessment (a) Information and communication flows (d)
Control (agent) activities (b) Planning and organizing activities: (agent community
Monitoring (c) self-organization)
A B and B A
The proof relies on the fact that, for arbitrary models of the information systems of a firm and an investor, the appearance of exactly the same relation and function symbols cannot be expected. For example, a firm's model must include functions for computing employee payroll withholdings, whereas the investor model need not. Conversely, an investor needs to know his or her total income relation for total cash flow. This relation is of no concern to the firm. This suffices to show that neither is a submodel of the other.
The Simple API for XML (SAX) Pipeline Pattern (Filter Design Pattern)
Agent Extension of SAX Pipeline Pattern
Possible Agent Actions: