...Yunsen Wang; Alexander Kogan ABSTRACT This study introduces the database architecture that manages data in the main physical memory using columnar format. It proposes a conceptual framework for applying the in-memory columnar database systems to support high-speed continuous audit analytics...

... that is readily accessible (if funding is not an issue) is a worthwhile endeavor in that it could provide more researchers the opportunity to gain access to “real auditors.” Qualtrics auditors continuous auditing audit committee communication management incentives Qualtrics Panels can potentially...

.... As a consequence, requirements for the auditing profession have changed, and call for the use of new auditing technologies such as continuous auditing. Previous empirical literature has identified a high acceptance of continuous auditing by practitioners within internal audit departments and external audit firms...

...Pei Li; David Y. Chan; Alexander Kogan ABSTRACT Researchers have found that the volume of exceptions generated by a continuous auditing system can be overwhelming for an internal audit department to handle. In this paper, we propose and validate a framework that systematically prioritizes...

... audit,” “Maturing CA audit,” and “Full continuous audit.” In addition, these four stages are further classified across seven dimensions ( Vasarhelyi et al. 2012 , 273). Metcash has reached the audit-by-exception stage in 106 application areas. These are summarized in Table 2 and have evolved...

... of CA may shift and change over time. continuous assurance continuous auditing continuous monitoring adoption and implementation information governance The concept of continuous assurance (CA) ¹ and its various semblances is not new, with a history spanning close to three...

... and Emerging Technologies, the 19th World Continuous Auditing and Reporting Symposium, International Conference on Digital Forensics and Reporting Symposium in 2009, the 17th World Continuous Auditing and Reporting Symposium, the 20th World Continuous Auditing and Reporting Symposium, and the 18th Annual...

...Kishore Singh; Peter J. Best; Mario Bojilov; Catherine Blunt ABSTRACT The need for continuous auditing and continuous monitoring (CA/CM) has increased in the global digital economy. Modern computer-based systems make it possible to measure and monitor business processes at an unprecedented level...

.... This article addresses the extent to which this relationship between IA sourcing and external auditor reliance is moderated by the use of continuous auditing. One hundred forty-two auditors, all CPAs, participated in an experiment in which we manipulated both IA sourcing type (in-house versus outsourced...