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Keywords: continuous auditing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 225–247.
Published: 01 May 2018
...George C. Gonzalez; Vicky B. Hoffman SUMMARY Continuous auditing increases the coverage and frequency of analysis of a firm's activities, and has been touted as a powerful fraud deterrence and detection technique, but we identify and examine a potential unintended consequence. When continuous...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 221–245.
Published: 01 November 2014
... auditing to investigate (and possibly remediate) the identified anomalies in “pseudo-real time” (e.g., on a daily basis) is simulated and evaluated. Overall, evidence is provided that continuous auditing of complete population data can lead to superior results, but only when audit practices change...