Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/17660
Autoria: | Cipriano, H. Pereira, R. Almeida, R. Da Silva, M. M. Rosário, T. |
Data: | 2019 |
Título próprio: | Addressing continuous auditing challenges in the digital age: a literature review |
Paginação: | 153 - 171 |
ISBN: | 9781522586043 |
DOI (Digital Object Identifier): | 10.4018/978-1-5225-7356-2.ch008 |
Palavras-chave: | 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 |
Resumo: | 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. |
Arbitragem científica: | yes |
Acesso: | Acesso Embargado |
Aparece nas coleções: | ISTAR-CLI - Capítulos de livros internacionais |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Addressing_continuous.pdf Restricted Access | Versão Editora | 238,31 kB | Adobe PDF | Ver/Abrir Request a copy |
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