Continuous Auditing : a Book of Theory and Application.

Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Chan, David Y.
Otros Autores: Chiu, Victoria, Vasarhelyi, Miklos A.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2018.
Temas:
Auditing.
Auditing
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Front Cover; Continuous Auditing: Theory and Application; Copyright Page; Contents; List of Contributors; Introduction; References; Continuous Auditing-A New View; 1. INTRODUCTION-CONTINUOUS ASSURANCE THE THEORY; 1.1. Continuous Process Auditing; Control Structure; Control Compliance; Data; 1.2. Conceptualizing Various Elements of CA; Continuous Data Audit CDA; Continuous Control Monitoring (CCM); Continuous Risk Monitoring and Assessment (CRMA); Continuous Compliance Monitoring; 1.3. Guidance on Continuous Auditing; 2. THE ELEMENTS OF CONTINUOUS ASSURANCE REVISITED.
  • 2.1. Continuous Auditing Versus Continuous Monitoring2.2. The Elements of Continuous Audit; 3. INFORMATION TECHNOLOGY AND THE AUDITOR; 3.1. Evolving Database Audit Conceptualization; 3.2. Incremental Technological Change; 3.3. The Audit Data Standard; 4. THE NEW CONTINUOUS AUDIT; 4.1. Assurance Level; 4.2. Time Focus; 4.3. Time Interval; 4.4. Data Source; 4.5. Chosen Procedure; 4.6. Choice of Assertion; 4.7. Analytic Method; 4.8. Assurance Entity; 5. QUESTIONS REGARDING SOME AUDITING CONCEPTS IN THE MODERN ENVIRONMENT; 5.1. Stochastic Opinion Rendering in a World of Statistics.
  • 5.2. New Audit Products5.3. Management, Control, Assurance, and Other Meta-Processes Confusion of Concepts; 5.4. Independence; 5.5. Migration of Functions to Automation; 5.6. The Audit Ecosystem; 6. CONCLUSIONS; 6.1. The New CA; References; The Development and Intellectual Structure of Continuous Auditing Research; 1. Introduction; 2. Overview of continuous auditing research; 2.1. The emergence of continuous auditing: electronic data processing and audit automation; 2.2. Demanding and promoting real-time reporting and assurance; 2.3. Continuous controls monitoring.
  • 2.4. Implementation of continuous auditing and continuous controls monitoring3. Characteristics of continuous auditing research; 3.1. Methodology: article source and collection; 3.2. Taxonomic categories development; 3.3. Findings: characteristics of continuous auditing literature; 3.3.1. Research method; 3.3.2. Topical area; 3.3.3. Specific area of emphasis; 3.3.4. Geographical area; 3.3.5. Longitudinal analysis of research methods by specific area of emphasis; 3.3.6. Longitudinal analysis of topical area by specific area of emphasis; 4. Paths for future research; 4.1. A view of the future.
  • 4.2. Potential research areas for the next cycles4.2.1. Internal controls; 4.2.1.1. Proposed researchable questions
  • on internal controls.; 4.2.2. Automating and extending accounting; 4.2.2.1. Proposed researchable questions
  • on automating and extending the model.; 4.2.3. New evidence in auditing; 4.2.3.1. Proposed researchable questions
  • on continuous audit evidence.; 4.2.4. Analytic methods in auditing; 4.2.4.1. Proposed researchable questions
  • on analytic methods in auditing.; 4.2.5. Adapting CA technology to new technology.
  • 4.2.5.1. Proposed researchable questions
  • on adapting CA technology to new technology.

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