“…In this work, a generic model to support the audit process based on a service-oriented architecture is proposed. Similarly, the work of [7] emphasizes the discussion of the integration of SOA and XBRL technologies, in this paper the authors propose a conceptual model in order to provide greater adaptability to changes in requirements, whether for legal or regulatory reasons. The authors seek to provide greater flexibility to change and, concomitantly, promote greater alignment with business processes that promote financial reporting.…”