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Continuous auditing : theory and application /
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...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, UK :
Emerald Publishing,
2018.
|
| Edición: | First edition. |
| Colección: | Rutgers accounting information systems series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Continuous auditing : |b theory and application / |c editors, David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi. |
| 250 | |a First edition. | ||
| 264 | 1 | |a Bingley, UK : |b Emerald Publishing, |c 2018. | |
| 264 | 4 | |c Ã2018 | |
| 300 | |a 1 online resource (viii, 350 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
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| 490 | 1 | |a Rutgers accounting information systems series | |
| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Vendor-supplied metadata. | |
| 520 | |a 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. | ||
| 505 | 0 | 0 | |g Machine generated contents note: |t Continuous Auditing -- A New View / |r Miklos A. Vasarhelyi -- |t Development and Intellectual Structure of Continuous Auditing Research / |r Miklos A. Vasarhelyi -- |t Continuous Audit of Online Systems / |r Fern B. Halper -- |t Continuous Auditing of Database Applications: An Embedded Audit Module Approach / |r Uday S. Murthy -- |t Continuous Online Auditing: A Program of Research / |r Miklos A. Vasarhelyi -- |t Feasibility and Economics of Continuous Assurance / |r Miklos A. Vasarhelyi -- |t Continuous Auditing: Building Automated Auditing Capability / |r Peter L. McMickle -- |t Principles of Analytic Monitoring for Continuous Assurance / |r Alexander Kogan -- |t Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens / |r Miklos A. Vasarhelyi -- |t Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations / |r Miklos A. Vasarhelyi -- |t Innovation and Practice of Continuous Auditing / |r Miklos A. Vasarhelyi -- |t Evolution of Auditing: From the Traditional Approach to the Future Audit / |r Miklos Vasarhelyi -- |t Audit Ecosystem to Support Blockchain-based Accounting and Assurance / |r Stephen Kozlowski -- |t New Perspective: Data Analytics as a Precursor to Audit Automation / |r Miklos A. Vasarhelyi. |
| 590 | |a Emerald Insight |b Emerald All Book Titles | ||
| 650 | 0 | |a Auditing. | |
| 650 | 7 | |a Economics, finance, business & management. |2 bicssc | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x Financial. |2 bisacsh | |
| 650 | 7 | |a Auditing |2 fast | |
| 700 | 1 | |a Chan, David Y., |e editor. | |
| 700 | 1 | |a Chiu, Victoria, |e editor. | |
| 700 | 1 | |a Vasarhelyi, Miklos A., |e editor. | |
| 776 | 0 | 8 | |i Print version: |t Continuous auditing. |b First edition. |d Ã2018 |z 1787434141 |z 9781787434141 |w (OCoLC)1013489408 |
| 830 | 0 | |a Rutgers accounting information systems series. | |
| 856 | 4 | 0 | |u https://emerald.uam.elogim.com/insight/publication/doi/10.1108/9781787434134 |z Texto completo |
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