... 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...

...Sylvie Héroux; Anne Fortin ABSTRACT The internal audit function's (IAF) role has evolved from traditional (accounting and financial control) to more strategic (governance). The business environment has changed as well, and nowadays relies considerably on information technology (IT). Only a few...