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Keywords: continuous monitoring
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Journal Articles
Journal of Information Systems (2018) 32 (3): 31–51.
Published: 01 September 2018
... Accounting Information Section Meeting. Editor's note: Accepted by Eileen Z. Taylor, under the Senior Editorship of Mary B. Curtis. March 2015 May 2017 2018 continuous auditing continuous monitoring real-time auditing internal auditing internal audit function external audit...
Journal Articles
Journal of Information Systems (2015) 29 (2): 183–194.
Published: 01 August 2015
... auditing (CA) and continuous monitoring (CM). Notwithstanding the growing interest, there is currently limited guidance and empirical evidence available about the practicalities of implementing CA and CM and the differences (or not) between them. In this paper, we describe a case study of how CA and CM has...
Journal Articles
Journal of Information Systems (2015) 29 (1): 95–114.
Published: 01 March 2015
... reserved. 2015 continuous audit continuous monitoring material weakness internal audit reliance audit budgets Companies are under constant pressure to improve the reliability and accountability of their financial information in order to comply with regulatory bodies and to compete...
Journal Articles
Journal of Information Systems (2014) 28 (2): 357–377.
Published: 01 December 2014
... 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...
Journal Articles
Journal of Information Systems (2014) 28 (1): 145–165.
Published: 01 June 2014
... disclosure. To summarize, although internal control systems were important in the pre-SOX era, they became indispensable and mandatory in the post-SOX era. 2014 continuous auditing continuous monitoring anomaly detection fraud detection multi-step screening transitory accounts...
Journal Articles
Journal of Information Systems (2014) 28 (1): 269–285.
Published: 01 June 2014
.... Its contents are solely the responsibility of the authors and do not represent the official views of either Lockheed Martin Corp. or Four Rivers Associates. 2014 information sharing information quality electronic markets transaction costs compliance monitoring continuous monitoring...
Journal Articles