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Keywords: assurance framework
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Journal Articles
IoT as Audit Evidence: A Reasonable Assurance Framework
Available to Purchase
Journal of Emerging Technologies in Accounting (2024) 21 (2): 35–51.
Published: 01 October 2024
...: Accepted by Jun Dai, under the Senior Editorship of Miklos A. Vasarhelyi. 2024 Internet of Things Audit 4.0 assurance framework Design Science Research Over the past decade, the Internet of Things (IoT) has been developing without accountants and auditors giving it much thought...