Add to ORKGA common problem within the accounting profession is the problem of audit timeliness. At this moment, the problem is becoming more urgent in the real-time economy. A potential solution to the problem arises from the introduction of CCM systems. However, for this solution to succeed, the CCM system itself should be audited which turned out to be an unexplored area. This research is aimed at addressing this knowledge gap by exploring how external IT auditors should assess the adequacy of the design and operating effectiveness of a CCM system. The result is a set of 41 guidelines that functions as a frame of reference for the audit of a CCM system.SEPAM - IAICTTechnology, Policy and Managemen
As a response to the increased demand for timely and ongoing assurance over the effectiveness of ris...
The complexity of modern digital information systems is continuously increasing as a by-product of i...
Continuous Auditing, broadly defined as the transformation of internal and external auditing through...
The research area of Continuous Monitoring (CM) is rather manifold. The concept of CM has emerged as...
Continuous Auditing systems require that human judgment be formalized and automated, which can be a ...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
The need for continuous monitoring (CM) is increasing. Collapses of multinational organizations have...
Advancements in information technology, new laws and regulations and rapidly changing business condi...
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed hea...
The major aim of this paper is to create awareness of the demand for computer-assisted audit solutio...
The need for continuous monitoring (CM) is increasing. Collapses of multinational organizations have...
web-based applications are making monitoring and control of operations through continuous auditing i...
Recent technological advances, compliance imperatives and trends in governance and risk management h...
Technological advances (e.g. e-commerce and the Internet) have changed business practices and the pr...
As a response to the increased demand for timely and ongoing assurance over the effectiveness of ris...
The complexity of modern digital information systems is continuously increasing as a by-product of i...
Continuous Auditing, broadly defined as the transformation of internal and external auditing through...
The research area of Continuous Monitoring (CM) is rather manifold. The concept of CM has emerged as...
Continuous Auditing systems require that human judgment be formalized and automated, which can be a ...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
For more than two decades, the concept of continuous auditing (CA) has been introduced and many larg...
The need for continuous monitoring (CM) is increasing. Collapses of multinational organizations have...
Advancements in information technology, new laws and regulations and rapidly changing business condi...
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed hea...
The major aim of this paper is to create awareness of the demand for computer-assisted audit solutio...
The need for continuous monitoring (CM) is increasing. Collapses of multinational organizations have...
web-based applications are making monitoring and control of operations through continuous auditing i...
Recent technological advances, compliance imperatives and trends in governance and risk management h...
Technological advances (e.g. e-commerce and the Internet) have changed business practices and the pr...
As a response to the increased demand for timely and ongoing assurance over the effectiveness of ris...
The complexity of modern digital information systems is continuously increasing as a by-product of i...
Continuous Auditing, broadly defined as the transformation of internal and external auditing through...