Continuous Auditing

Theory and Application

By: David Y. Chan (Editor), Victoria Chiu (Editor), Miklos A. Vasarhelyi (Editor)

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Hardcover | 21 March 2018

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Hardcover
360 Pages

Dimensions(cm)
17.3 x 24.9 x 2.9

Hardcover

$162.99

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Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book's purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

Industry Reviews

Accounting researchers explain the theory and practice of continuous auditing, which many in the profession expect to be the next paradigm in auditing. Their topics include the development and intellectual structure of continuous auditing research, the continuous auditing of database applications: an embedded audit module approach, continuous online auditing: a program of research, principles of analytic monitoring for continuous assurance, the continuous monitoring of business process controls: a pilot implementation of a continuous auditing system as Siemens, the evolution of auditing: from the traditional approach to the future audit, and new perspectives: data analytics as a precursor to audit automation. -- Annotation (c)2018 * (protoview.com) *

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