Journal Article10.1016/S1361-3723(05)70232-3
Continuous auditing: verifying information integrity and providing assurances for financial reports
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TL;DR: Continuous auditing as discussed by the authors assists in verifying information integrity by providing assurance that the information found within these reports has not been compromised, whether intentionally or unintentionally, in the past few years.
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About: This article is published in Computer Fraud & Security. The article was published on 01 Jul 2005. The article focuses on the topics: Information technology audit & Audit trail.
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Citations
Continuous auditing technologies and models: A discussion
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The antecedents of the use of continuous auditing in the internal auditing context
TL;DR: It is found that internal auditors' perceptions of effort expectancy and social influence are significant predictors of their intentions to use continuous auditing and that annual sales volume of the company and voluntariness of use significantly moderate the relationship between performance expectancy andsocial influence respectively.
84
Internal control framework for a compliant ERP system
TL;DR: A 12-dimensional framework with 37 control items aimed at helping auditors perform effective audits by inspecting essential internal control points in ERP systems is proposed and allows companies to enhance IT audit efficiency and mitigates control risk.
64
How does intellectual capital align with cyber security
TL;DR: The security requirements of intellectual capital are outlined to help boards of directors (BoDs) and executive management teams to understand their responsibilities and accountabilities in this respect.
Continuous Auditing's Effectiveness as a Fraud Deterrent
TL;DR: In this article, the authors examine whether the benefit of early notification depends on the fraud-detection capability of the organization's monitoring system (i.e., whether it is a strong or weak monitoring system).
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References
•Book
Strategic Planning for Information Systems
John M. Ward,Pat M. Griffiths +1 more
- 23 Jul 1990
TL;DR: Strategic Planning for Information Systems explores the impact that information systems (IS) and information technology (IT) have on business performance and the contribution that they make to the strategic options of organisations.
1.3K
The Power and Functions of Boards of Directors: A Theoretical Synthesis'
TL;DR: A theoretical analysis of the external "detachable" resources, personal characteristics, and strategic contingency situations conducive to more or less board power vis-a-visexecutives is presented in this paper.
459
Continuous Auditing: Building Automated Auditing Capability
TL;DR: The digital economy has significantly altered the way business is conducted and financial information is communicated as mentioned in this paper, and a rapidly growing number of organizations are conducting business and publishing financial information online.
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