Problem to be solved: to provide the content and the infrastructure for realizing the continuous monitoring and auditing system which can grasp the activity in the whole world in the real time, and the precondition management becomes possible, and improve the competitiveness at low cost . It is ...
Enterprise resource planning systemPurpose - The purpose of this paper is to introduce the continuous auditing system based on continuous monitoring and its ... IH Shin,MG Lee,W Park - 《Managerial Auditing Journal》 被引量: 13发表: 2013年 Design and implementation of a wireless sensor network...
DevOps entails pivotal shifts. Among them is the way monitoring and auditing are carried out. As requirements and technologies for developing, vetting, and deploying applications change, the requisites for monitoring and auditing also change.
DevOps entails pivotal shifts. Among them is the way monitoring and auditing are carried out. As requirements and technologies for developing, vetting, and deploying applications change, the requisites for monitoring and auditing also change.
DiscussionContinuous monitoring of business process controls: Apilot implementation of a continuous auditing system atSiemens by Alles, Brennan, Kogan and VasarhelyiDiscussant's commentsS. Michael Groomer⁎Department of Accounting, Kelly School of Business, Indiana University, Bloomington, IN 47405-1701,...
(2006)Continuous monitoring of business process controls:A Pilot Implementation of a Continuous auditing System at Siemens(Discussion3).pdf,International Journal of Accounting Information Systems 7 (2006) 167 – 169 Discussion Continuous monitoring
Since monitoring and incentives often interact in organizations (Beatty and Zaj ac 1994), the effects of more continuous auditing on managers’ judgments and decisions can vary, depending on the incentive horizon over which performance-based incentives are determined. Theoretically, the implementation of...
Continuous audit, sometimes referred to as continuous monitoring, is a phrase often thrown into the conversation when we talk about innovation in audit. In reality, however, there is a general lack of understanding of continuous audit’s full potential a
A continuous-audit–driven system generates alarm triggers that provide notice about anomalies and errors detected by the system. Key Takeaways Continuous auditing requires the ongoing assessment of accounting practices and risk controls. This auditing practice helps continually assess the effectiveness of...
Application/ auditingcomputerised monitoringfinancial data processingknowledge acquisitionknowledge representation/ knowledge representationknowledge acquisitionContinuous Process Audit SystemAT&T internal audit organizationintegrated diagnostic viewlarge financial systemsthe continuous process audit system: knowledge acquisition...