Auditing in the e-commerce era

Information Management and Computer Security

Volumn 12, Issue 5, 2004, Pages 389-400

  Zhao, Ning ^a   Yen, David C ^a   Chang, I Chiu ^b  

^a MIAMI UNIVERSITY   (United States)

^b NATIONAL CHUNG CHENG UNIVERSITY   (Taiwan)

Author keywords

Artificial intelligence; Auditing; Communication technologies; Electronic data interchange

Indexed keywords

ARTIFICIAL INTELLIGENCE; COMPUTER PROGRAMMING LANGUAGES; ELECTRONIC COMMERCE; ELECTRONIC DATA INTERCHANGE; EXPERT SYSTEMS; INFORMATION TECHNOLOGY; REAL TIME SYSTEMS; SECURITY SYSTEMS;

COMPUTER ASSISTED AUDIT TOOLS (CAATS); CONTINUOUS AUDITING; ECONOMIC VIABILITY; EXTENSIVE BUSINESS REPORTING LANGUAGE (XBRL); FINANCIAL STATEMENTS; REAL TIME ACCOUNTING (RTA);

FINANCIAL DATA PROCESSING;

EID: 7644235856     PISSN: 09685227     EISSN: None     Source Type: Journal    
DOI: 10.1108/09685220410563360     Document Type: Article

References (8)

1. Bagranoff, N. and Vendrzyk, V. (2000), "The changing role of IS audit among the big five accounting firms", Information Systems Control Journal, Vol. 5, pp. 33-7.
2. Bodnar, G. and Hopwood, W. (2001), Accounting Information Systems, 8th ed., Prentice-Hall, Upper Saddle River, NJ.
3. Brodie, G. (1990), "CAATs scan", CA Magazine, Vol. 123 No. 4, pp. 32-4.
4. Cohen, E. and Hannon, N. (2000), "How XBRL will change your practice", CPA Journal, Vol. 70 No. 11, pp. 36-41.
5. Rezaee, Z., Ford, W. and Elam, R. (2000), "Real-time accounting systems", Internal Auditor, Vol. 57 No. 2, pp. 62-7.
6. Shields, G. (1998), "Non-stop auditing", CA Magazine, Vol. 131 No. 7, pp. 39-40.
7. Simkin, M., Moscove, S. and Bagranoff, N. (1999), Accounting Information Systems, 6th ed., John Wiley & Sons, Inc., New York, NY, pp. 311-12.
8. Verschoor, C.C. (1999), "Book and research reviews", Internal Auditing, Vol. 14 No. 4, pp. 39-40.