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1-2 of 2
Keywords: internal auditing
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2022) 36 (3): 219–234.
Published: 01 September 2022
... A. Wood, Brigham Young University, Marriott School of Business, School of Accountancy, Provo, UT, USA. Editor's note: Accepted by Gary F. Peters. 1 4 2021 1 6 2022 2022 remote audit internal auditing COVID-19 Our survey focused on three areas: (1) previous...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2018) 32 (3): 31–51.
Published: 01 September 2018
.... 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...