Add to ORKGRecent technological advances, compliance imperatives and trends in governance and risk management have renewed attention and increased demand for continuous assurance (CA) and continuous monitoring (CM) more specifically. Whilst these areas have a history spanning close to three decades, significant uncertainty remains about how CM may be effectively implemented at a theoretical and practical level, with limited empirical based studies. The aim of this paper is to report on a case study of an implementation of CM in an Australian wholesale company. Broadly, a social constructionist of technology (SCOT) perspective is adopted and the implementation process is explored as a sociology of translation. Within this research framework a technolog...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
Information Technology (IT) continues to transform how organizations function, communicate and do bu...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
The concept of continuous assurance is not new, with a history spanning close to three decades in va...
The research area of Continuous Monitoring (CM) is rather manifold. The concept of CM has emerged as...
Advancements in information technology, new laws and regulations and rapidly changing business condi...
Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering s...
As a result of the increasing demand on the credibility of the financial information disclosure, int...
Continuous Auditing, broadly defined as the transformation of internal and external auditing through...
The concept of Continuous auditing originated over two decades ago. Yet despite its much touted bene...
This study aims to investigate the tendency to the use of continuous auditing by internal audits in ...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
Continuous Auditing (CA) has been investigated over time and it is, somewhat, in practice within na...
The need for continuous monitoring (CM) is increasing. Collapses of multinational organizations have...
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed hea...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
Information Technology (IT) continues to transform how organizations function, communicate and do bu...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
The concept of continuous assurance is not new, with a history spanning close to three decades in va...
The research area of Continuous Monitoring (CM) is rather manifold. The concept of CM has emerged as...
Advancements in information technology, new laws and regulations and rapidly changing business condi...
Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering s...
As a result of the increasing demand on the credibility of the financial information disclosure, int...
Continuous Auditing, broadly defined as the transformation of internal and external auditing through...
The concept of Continuous auditing originated over two decades ago. Yet despite its much touted bene...
This study aims to investigate the tendency to the use of continuous auditing by internal audits in ...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
Continuous Auditing (CA) has been investigated over time and it is, somewhat, in practice within na...
The need for continuous monitoring (CM) is increasing. Collapses of multinational organizations have...
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed hea...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...
Information Technology (IT) continues to transform how organizations function, communicate and do bu...
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted au...