Continuous auditing : theory and application
著者
書誌事項
Continuous auditing : theory and application
（Rutgers studies in accounting analytics）
Emerald Pub., 2018
- : [hbk.]
- タイトル別名
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CarLab, series on big data, analytics and artificial intelligence, applied to accounting and auditing
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
- Introduction
- David Y Chan, Victoria Chiu, and Miklos A. Vasarhelyi 1. Continuous Auditing--A New View
- Nancy Bumgarner, Miklos A. Vasarhelyi 2. The development and intellectual structure of continuous auditing research
- Victoria Chiu, Qi Liu, Miklos A. Vasarhelyi 3. The Continuous Audit of Online Systems
- Miklos A. Vasarhelyi, Fern B. Halper 4. Continuous Auditing of Database Applications: An Embedded Audit Module Approach
- S. Michael Groomer, Uday S. Murthy 5. Continuous Online Auditing: A Program of Research
- Alexander Kogan, Ephraim F. Sudit, Miklos A. Vasarhelyi 6. Feasibility and Economics of Continuous Assurance
- Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 7. Continuous Auditing: Building Automated Auditing Capability
- Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam, Peter L. McMickle 8. Principles of Analytic Monitoring for Continuous Assurance
- Miklos A. Vasarhelyi, Michael G. Alles, Alexander Kogan, Rutgers University 9. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens
- Michael Alles, Gerard Brennan, Alexander Kogan, Miklos A. Vasarhelyi 10. Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations
- Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 11. Innovation and Practice of Continuous Auditing
- David Y. Chan, Miklos A. Vasarhelyi 12. Evolution of Auditing: From the Traditional Approach to the Future Audit
- Paul Eric Byrnes, Abdullah Al-Awadhi, Benita Gullvist, Helen Brown-Liburd, Ryan Teeter, J. Donald Warren, Miklos Vasarhelyi 13. An Audit Ecosystem to support Blockchain-based Accounting & Assurance
- Stephen Kozlowski 14. New Perspective: Data Analytics as a Precursor to Audit Automation
- David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi Conclusion
- David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi
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