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Volumn 25, Issue 5, 2006, Pages 325-331

Continuous auditing technologies and models: A discussion

Author keywords

Continuous auditing; Information integrity; Internal controls; Real time assurances; Technology based prevention

Indexed keywords

COMMUNICATION SYSTEMS; COMPUTER SYSTEMS; ERROR ANALYSIS; INFORMATION TECHNOLOGY; SECURITY OF DATA;

EID: 33746685679     PISSN: 01674048     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.cose.2006.06.004     Document Type: Article
Times cited : (42)

References (24)
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  • 4
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    • Canadian Institute of Chartered Accountants
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    • Advanced use of audit software in audit and fraud detection - audit software: an indispensible tool in the new millennium
    • Dalal C. Advanced use of audit software in audit and fraud detection - audit software: an indispensible tool in the new millennium. Ineternal Auditors 3 February 1 (2000)
    • (2000) Ineternal Auditors , vol.3 , Issue.February 1
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  • 7
    • 28044459683 scopus 로고    scopus 로고
    • Real-time information integrity = system integrity + data integrity + continuous assurances
    • Flowerday S., and von Solms R. Real-time information integrity = system integrity + data integrity + continuous assurances. Computers and Security 24 (2005) 604-613
    • (2005) Computers and Security , vol.24 , pp. 604-613
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  • 13
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    • Onions R.L. Towards a paradigm for continuous auditing (2003). http://www.auditsoftware.net/community/how/run/tools/Towards%20a%20Parad igm%20for%20continuous%20Auditin1.doc [retrieved 1.04.2005]
    • (2003) Towards a paradigm for continuous auditing
    • Onions, R.L.1
  • 14
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    • XBRL awareness in auditing: a sleeping giant?
    • Pinkster R. XBRL awareness in auditing: a sleeping giant?. Managerial Auditing Journal 18 9 (2003) 732-736
    • (2003) Managerial Auditing Journal , vol.18 , Issue.9 , pp. 732-736
    • Pinkster, R.1
  • 19
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    • The perils of systems-based fraud
    • Taylor P. The perils of systems-based fraud. IT Audit 8 January 15 (2005)
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  • 21
    • 4444325579 scopus 로고    scopus 로고
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    • Vasarhelyi M.A. Concepts in continuous assurance (2002). http://raw.rutgers.edu/continuousauditing/conceptsincontinuousassurance1 3final.doc [retrieved March, 2005]
    • (2002) Concepts in continuous assurance
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  • 23
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    • Wessmiller R. Facing the data integrity challenge (2002-2002). Available from: http://www.theiia.org/itaudit/index.cfm?fuseaction=print&;fid=440 [retrieved 20.04.2005]
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    • Continuous audit: model development and implementation within a debt covenant compliance domain
    • Woodroof J., and Searcy D. Continuous audit: model development and implementation within a debt covenant compliance domain. International Journal of Accounting Information Systems 2 (2001) 169-191
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.