European Centre for Continuous Auditing

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Presentation transcript:

European Centre for Continuous Auditing (It’s our language and that’s how you spell Centre) Europe Today After Enlargement 2004 Greece Portugal Italy France Luxembourg Ireland United Kingdom Belgium Holland Germany Denmark Austria Sweden Finland Spain Poland Czech Republic Hungary Slovenia Slovakia Latvia Lithuania Estonia Cyprus Malta Turkey?? 500 Million People 35 Million SMEs

European Centre for Continuous Auditing Scarcity of European participation in USA Centre Rationale, Goals, Objectives similar to USA Centre Two Centres will collaborate, boards inter-alia Each European State will have 3 Advisory Board Members; 1 Gov.t, 1 Professional, 1 Institutional Each State independent with assistance from Centre EU very supportive, politically cohesive, funds available Head of Audit HMCE, former Head MI5, Governor BOE

European Centre for Continuous Auditing Academic Research Research sponsored by EU in each State, co-ordinated where possible by Centre Aiming for 2 symposia each year Not done press launch until organisation finalised. OUBS agreed to participate UK Engineering & Physical Sciences Research Council funding research into crime in software. Salford bid

European Centre for Continuous Auditing EPSRC Funding/ Salford Research Three areas to police in CA: Dynamic transactions a la CAATS At keystroke level Transaction pattern analysis/rules based, expert systems. Unless we develop standards (XBRL) we will need CA software for each software package sold. Obviate need for separate software by defining XML schemas across all types of transactions. Expert systems can be developed by industry on a set of common transaction schemas. Salford doing both.