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Keywords: internal controls
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Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 199–210.
Published: 01 September 2022
... an opportunity to improve internal controls, transform auditing procedures ( AICPA and CPA Canada 2017 ), and expedite the audit process itself by reducing the lag time between transaction and verification dates ( AICPA and CPA Canada 2017 ). For business operations it offers the potential to “upend entire...
Journal Articles
Journal of Emerging Technologies in Accounting (2014) 11 (1): 83–98.
Published: 01 December 2014
..., 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...