关于企业内部控制的英文资料

The trend that has been verified in the evolution of the organizational development (clearly
relying on an on-line approach) simultaneously backed by a strong evolution of the
communication and information technologies, has confirmed the inefficiency of traditional
auditing in assuring the integrity of organizational transactions, making, thus, no sense that
these should not be audited in real-time [Onions 2003].
As an equally important factor, we can not forget to mention the change in the pattern of
evidences gathering that has been changing over from paper supported documents to digital
format [Kanter 2001], which will become the main form of evidences in a near-by future,
becoming increasingly important for the good performance of the organizations [Pollitt 2002].
In the last years, with the aim of solving these problems, the issue of real-time auditing has been
debated, but this discussion has been restrained to academic circles only. Now, due to constant
news of financial scandals, to the market globalization, to the eastern economies liberalization,
to the increase in the diversity of working power and to the rising ubiquity of the internet [Julian
and Scifres 2002], it is necessary to bring this discussion into practise.
The feasibility of real-time auditing is connected to the existence of an internal control system.
Thus, side by side with the strategic and operational aims, control goals should also be
supported by adequate processes using adequate resources.
This paper contributes for the promotion of real-time auditing using the CEO framework
(CEOF), suggested by the Centre for Organizational Engineering (CEO), research group at
INESC-INOV. The CEOF, as verified by several researchers [Aveiro 2002, Castela 2001,
Mendes 2001, Sinogas 2002, vasconcelos 2001], is consistent and coherent enough.
Even if the metamodel CEOF suggested by [Sinogas 2002] clearly specifies an association
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