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Volumn 24, Issue 1, 2005, Pages 61-75

Minimizing cost of continuous audit: Counting and time dependent strategies

Author keywords

Cost of continuous audits; Database auditing; Information assurance; Renewal theory

Indexed keywords


EID: 12144270380     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2004.12.004     Document Type: Article
Times cited : (19)

References (20)
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  • 3
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    • (1995)
    • Date, C.J.1
  • 5
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    • The impact of advanced computer systems on controls and audit procedures: A theory and empirical test
    • G.B. Davis R. Weber The impact of advanced computer systems on controls and audit procedures: A theory and empirical test Auditing, A Journal of Practice and Theory 46 1986 1-28
    • (1986) Auditing, A Journal of Practice and Theory , vol.46 , pp. 1-28
    • Davis, G.B.1    Weber, R.2
  • 6
    • 0002806832 scopus 로고    scopus 로고
    • Assurance service opportunities: Implications for academica
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    • (1997) Accounting Horizons , vol.11 , Issue.4 , pp. 61-74
    • Elliott, R.1
  • 8
    • 0003892879 scopus 로고
    • Database Security and Integrity
    • Reading, MA: Addison-Wesley
    • E.B. Fernandez R.C. Summers C. Wood Database Security and Integrity 1981 Addison-Wesley Reading, MA
    • (1981)
    • Fernandez, E.B.1    Summers, R.C.2    Wood, C.3
  • 9
    • 0007021226 scopus 로고
    • Continuous auditing of database applications: An embedded audit module approach
    • S.M. Groomer U.S. Murthy Continuous auditing of database applications: An embedded audit module approach Journal of Information Systems 3 1989 53-69
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    • Groomer, S.M.1    Murthy, U.S.2
  • 10
    • 84952112970 scopus 로고
    • The continuous audit process audit system: Knowledge engineering and representation
    • F.B. Halper J. Snively M.A. Vasarhelyi The continuous audit process audit system: Knowledge engineering and representation EDPACS 4 1992 15-22
    • (1992) EDPACS , Issue.4 , pp. 15-22
    • Halper, F.B.1    Snively, J.2    Vasarhelyi, M.A.3
  • 11
    • 0022544742 scopus 로고
    • Data quality and due process in large interorganizational record systems
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    • (1986) Communications of the ACM , vol.29 , Issue.1 , pp. 4-11
    • Laudon, K.C.1
  • 12
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    • Functional semantics of accounting data
    • L.V. Orman Functional semantics of accounting data Journal of Accounting Systems 14 4 1990 480-502
    • (1990) Journal of Accounting Systems , vol.14 , Issue.4 , pp. 480-502
    • Orman, L.V.1
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    • Data Quality: Management and Technology
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    • T.L. Redman Data Quality: Management and technology 1992 Bantam Books
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    • Redman, T.L.1
  • 18
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    • Principles of analytic monitoring for continuous assurance
    • Working Paper presented at Continuous Auditing Conference, Texas A&M University, College Station, TX
    • Vasarhelyi, M.A., Alles, M.G., Kogan, A., 2003. Principles of analytic monitoring for continuous assurance, Working Paper presented at Continuous Auditing Conference, Texas A&M University, College Station, TX. pp. 1-30
    • (2003) , pp. 1-30
    • Vasarhelyi, M.A.1    Alles, M.G.2    Kogan, A.3
  • 20
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    • EDP Auditing: Conceptual Foundations and Practices
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.