References
- Accounting Research and Development Foundation . 1997 . No. 31 Auditing Report , Taipei : Accounting Research and Development Foundation .
- Arens , A. A. , Elder , R. J. and Beasley , M. S. 2005 . Auditing and Assurance Services: Auditing: An Integrated Approach , New Jersey : Prentice Hall .
- Bevan , N. 1999 . Quality in Use: Meeting User Needs for Quality . Journal of Systems and Software , 49 ( 1 ) : 89 – 96 .
- Bingi , P. , Sharma , M. K. and Godla , J. K. 1999 . Critical Issues Affecting an ERP Implementation . Information System Management , 16 ( 5 ) : 7 – 14 .
- Bodnar , G. H. and Hopwood , W. S. 1998 . Accounting Information Systems , New Jersey : Prentice Hall Inc .
- Boockholdt , J. L. 1999 . Accounting Information Systems , Boston : McGraw-Hill Companies .
- Boynton , W. C. , Johnson , R. N. and Kell , W. G. 2001 . Modern Auditing , New York : Wiley .
- Chan , K. C. , Farrell , B. and Lee , P. 2005 . “ Earnings Management and Return-Earnings Association of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act ” . In Working paper , New York : Pace University .
- Chen , C.T. and Ke , C.F. 2005 . Accounting Information System –Information Integration Competitive Innovation , 5th , Taipei : Hsin Lu Publisher Inc .
- Coppers , C. and Lybrand , L. L. P. 2002 . Security, Audit and Control Features SAP R/3: A Technical and Risk Management Reference Guide , Illinois : IT Governance Institute .
- Gelinas , U. J. , Sutton , S. and Oram , A. E. 1999 . Accounting Information Systems , Ohio : South-Western College Publishing .
- Goldsmith, J. (1999). Using Audit Tools - Part 1, Audit Software Packages. IT Audit. http://www.theiia.org/ITAudit/index.cfm?act=itaudit.archive&fid=59 (Accessed: 8 February 2007 ).
- Guy , D. M. , Alderman , C. W. and Winters , A. J. 1999 . Auditing , Texas : The Dryden Press .
- Hall , J. A. 2004 . Accounting Information Systems , Kentucky : South-Western .
- Huang , S. M. 2006 . Handout of computer auditing course , Introduction of Computer Auditing : Institute of Accounting and Information Technology. National Chung Cheng University, Chia–Yi .
- Huang , S. M. and Chuang , S. C. 2005 . ACL Data Analysis and Computer Auditing Guide , Chia–Yi : OpenTech Inc .
- Institute of Internal Auditors (IIA). (2007). Definition of Internal Auditing. http://www.theiia.org/guidance/standards-and-practices/professional-practices-framework/definition-of-internal-auditing/ (Accessed: 5 April 2007 ).
- Information System Audit and Control Association (ISACA) . 2003 . CISA Review Manual , Illinois : Information System Audit and Control Association .
- International Organization for Standardization (ISO) (2001). ISO/IEC 9126-1:2001. http://www.iso.org/iso/en/CatalogueDetailPage.CatalogueDetail?CSNUMBER=22749 (Accessed: 15 January 2006 ).
- Jung , H. W. 2007 . Validating the External Quality Sub Characteristics of Software Products According to ISO/IEC 9126 . Computer Standards & Interfaces , 29 ( 6 ) : 653 – 661 .
- Lanza, R. B. (2005). What Are the Common Reasons to NOT Use Audit Software? AuditSoftware.Net. http://www.auditsoftware.net/community/why/articles/commonNOT.htm (Accessed: 19 December 2006 ).
- Lawshe , C. H. 1975 . A Quantitative Approach to Content Validity . Personnel Psychology , 28 ( 4 ) : 563 – 575 .
- Li , C. L. and Lin , H. C. 2004 . New auditing , Taipei : Career Just Accounting Service .
- Li , R. C. and Chou , Y. C. 2006 . Implementing the Prevention and Management Mechanism of Fraud . Accounting Studies Monthly , 247 June : 83 – 87 .
- Lin , B. C. 2002 . Theory and Practice of Internal Auditing , Taipei : Tzu Hsing Publisher .
- Losavio , F. , Chirinos , L. , Matteo , A. , Lévy , N. and Ramdane-Cherif , A. 2004 . ISO Quality Standards for Measuring Architectures . Journal of Systems and Software , 72 ( 2 ) : 209 – 223 .
- Lovata , L. M. 1990 . Audit Technology and the Use of Computer Assisted Audit Techniques . Journal of Information Systems , 4 ( 2 ) : 60 – 68 .
- Ma , J. Y. , Chang , H. C. and Chang , L. 2006 . Research on the Application and Practice of Internal Control System (I) . Accounting Studies Monthly , 243 Feb : 110 – 118 .
- Ma , C. Y. 2006 . Auditing , Taipei : Wu-Nan Book Inc .
- Market Intelligence Center of the Institute for Information Industry (Mic). (2005). Tendency of E-Business in Taiwan. http://cpro.com.tw (Accessed: 17 December 2005 ).
- Messier , W. F. 2000 . Auditing & Assurance Services- A Systematic Approach , Irwin : McGraw-Hill Companies, Inc. .
- Novak , J. D. and Gowin , D. B. 1984 . Learning How to Learn , Cambridge : Cambridge University .
- Punter , T. , Solingen , R. V. and Trienekens , J. 1997 . “ Software Product Evaluation ” . In Proceedings of 4th European Conference on Evaluation of Information Technology , 1 – 11 . Delft : The Netherlands .
- Robertson , J. C. and Louwers , T. J. 1999 . Auditing , Boston : The McGraw-Hill Companies, Inc. .
- Romney , M. B. and Steinbart , P. J. 2000 . Accounting Information Systems , New Jersey : Prentice-Hall, Inc. .
- Romney , M. B. and Steinbart , P. J. 2006 . Accounting Information Systems , New Jersey : Prentice-Hall .
- Rosemann , M. and Watson , E. E. 2002 . Special Issue on the AMCIS 2001 Workshops: Integrating Enterprise Systems in the University Curriculum . Communications of the Association for Information Systems , 8 ( 15 ) : 200 – 218 .
- Su , S. M. 2003 . “ Internal Auditing Process ” . In Reference book of CIA test
- Tsai , H. F. and Feng , C. R. 2004 . Concept and Application of auditing , Taipei : Hsin Lu Publisher Inc .
- Valacich , J. S. , George , J. F. and Hoffer , J. A. 2001 . Essentials of Systems Analysis and Design , New Jersey : Prentice Hall .
- Wilkinson , J. W. and Cerullo , M. J. 1997 . Accounting Information Systems , New York : John Wiley & Sons .
- Wilkinson , J. W. , Cerullo , M. J. and Raval , V. 2000 . Accounting Information Systems , New York : Wiley .
- Wu , S. H. and Hong , C. L. 2006 . Controlling Key Point Auditing by Computers –Fraud of procurement cycle . Accounting Studies Monthly , 244 March : 93 – 99 .
- Wu , C. P. 2007 . New Concept and Localization of Auditing , Best-Wise Publishing Co., Ltd .
- Yen , Y.C. 2002 . Auditing , Taipei : Wu-Nan Book Inc .
- Yen , C. C. , Huang , S. M. , Li , C.L. and Hsiah , Y. C. 2006 . Application, Influence, and Impact of Sarbanes-Oxley Act . Computer Auditing Journal , 15 September : 1 – 11 .