... control system to model the application scenario, (2) formulating a model architecture for organizing the application of blockchain technologies, (3) creating the potential combination of blockchain, smart contract, and IoT to improve internal control quality and minimize internal audit burden, as well...

... A. Vasarhelyi. 03 06 2022 28 01 2024 02 02 2024 2024 You have been recently hired as an internal staff auditor at your alma mater. The internal audit director who hired you has ten years of experience, but they have only been working at the school for the last year...

...M. Gilang Ramadhan; Marijn Janssen; Haiko van der Voort ABSTRACT Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on AA implementation in general, there needs...

... continuous audit tax compliance internal audit exogenous data It has been almost 30 years since Vasarhelyi and Halper introduced the first large scale commercial project using continuous audit (see Vasarhelyi and Halper 1991 ). Continuous audit concepts have evolved since then, and other...

... methodology for internal audit, improving audit quality and timeliness. Third-party databases from other governmental organizations were used to improve the audit work. Internal auditors were able to make agreements to access other government organization databases to verify Brazilian Navy payroll information...

...Kevin C. Moffitt ABSTRACT An internal audit engagement at a large bank revealed that legacy software code can represent significant risk to an organization. In this engagement, several instances of malicious COBOL source code were discovered through manual inspection and identification...

... ). For instance, Protiviti (2017 , 2) finds that although “internal audit functions with more advanced continuous auditing and monitoring capabilities are achieving impressive benefits,” the use of CA or the maturity level is relatively low. The early stages of continuous auditing (CA) can be dated...