... to the company's system. Consequently, by the means of the generated flowcharts, the continuous monitoring activities are improved and the continuous auditing system will be developed using the proposed new control points in flowcharts. Because of the integration of all firm processes such as production...

...Marc Eulerich; Christine Georgi; Alexander Schmidt ABSTRACT Due to rapidly changing risks in companies, a continuous alignment of internal audit activities with the relevant risks is required. Continuous auditing (CA) is one possible way to meet these requirements. Specifically, the internal audit...

...Jun Dai; Miklos A. Vasarhelyi ABSTRACT The audit profession is facing a major transition toward a tech-savvy environment, i.e., extensively employing technologies such as data analytics and continuous auditing in daily work. During this transition, one of the biggest challenges is the lack...

...Robyn L. Raschke; Aaron Saiewitz; Pushkin Kachroo; Jacob B. Lennard ABSTRACT Artificial intelligence (AI) and machine learning (ML) are transforming organizations and will soon transform auditing. Many promising areas of AI and ML are within the continuous auditing context. However, the field has...

...Sebastian Weins; Bastian Alm; Tawei Wang ABSTRACT: The concept of continuous auditing has been around for more than three decades. Although researchers have made great progress in enhancing our understanding and the implementation of continuous auditing, several challenges remain. This paper...

... such as continuous auditing (CA). In this paper these proposals are expanded to include the additional requirements to add drone technologies. This structure is extended here by (1) defining the use of drones in audit environments, with emphasis on the continuous versus occasional use of drone technologies, (2...

...Sherwood Lane Lambert; Jon Holladay; Dawna M. Drum ABSTRACT This education case teaches students Continuous Auditing/Continuous Monitoring (CA/CM) using Open Database Connectivity (ODBC) connections from students' Microsoft Access (Access) to tables in Microsoft SQL Server (SQL Server). First...

..., or illustrations of effective or ineffective management. American Accounting Association 2014 continuous monitoring continuous auditing internal controls technology adoption In an effort to mitigate and detect internal control weaknesses, errors, and potential fraud, Premier Plasma Center...

... ( Alles et al. 2004 ). Continuous auditing (CA) broadens this concept by proposing timelier assurance, generally with less aggregated (or transactional) data than traditional auditing. Vasarhelyi and Halper (1991 ) first introduced the concept of continuous auditing when they developed a monitoring...