Table of contents - Special Issue: Continuous Auditing/Continuous Monitoring (CA/CM)
Guest Editors: Assoc. Prof. Graham Gal
Internal control effectiveness – a clustering approach
Aapo Länsiluoto, Annukka Jokipii, Tomas EklundThis study aims to examine and visualize the adopted internal control structure and effectiveness in firms and present a typology of firms. Control structure and effectiveness are…
Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems
Kishore Singh, Peter BestThe purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume…
Considerations regarding the design of an online collaborative audit system
Lucian Cristian EniThe purpose of this paper is to introduce a new concept: the online collaborative audit system, and to design a prototype system at the national level for financial auditors…
Designing CA/CM to fit not-for-profit organizations
Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi, Joel WhiteThe purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations…
Auditors’ perceptions of the impact of continuous auditing on the quality of Internet reported financial information in Egypt
Hala M. G. Amin, Ehab K. A. MohamedThe purpose of this paper is to explore the perceptions of auditors in Egypt toward the role that continuous auditing (CA) can play in offsetting the challenges facing the quality…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou