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Keywords: population dataClose
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...