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http://hdl.handle.net/10071/17660
acessibilidade
Title: Addressing continuous auditing challenges in the digital age: a literature review
Authors: Cipriano, H.
Pereira, R.
Almeida, R.
Da Silva, M. M.
Rosário, T.
Keywords: Continuous assurance
Continuous monitoring
Computer assisted audit techniques
Data analytics
Data reliability
Data warehouse
Implementation
Information systems
Internal audit
Internal control
Recommendations
Systematic literature review
Issue Date: 2019
Publisher: IGI Global
Abstract: Organizations face a challenge on the emerging technology-enabled businesses to prevent fraud and mitigate risks. Information technology (IT) advancements also provided the possibility of ongoing risk assessment and ongoing control assessment on the growing data volume in the digital age. Although organizations perceive the benefits of continuous auditing (CA) and continuous monitoring (CM), its adoption is low. Some barriers limit CA and CM adoption along with common challenges that organizations must face during implementation. This chapter provides a systematic literature review to promote CA and CM by presenting the main challenges in implementations and general guidance to overcome the identified challenges.
Peer reviewed: yes
URI: http://hdl.handle.net/10071/17660
DOI: 10.4018/978-1-5225-7356-2.ch008
ISBN: 9781522586043
Ciência-IUL: https://ciencia.iscte-iul.pt/id/ci-pub-55884
Appears in Collections:ISTAR-CLI - Capítulos de livros internacionais

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