The article provides information on continuous auditing and continuous monitoring (CA/CM). It notes that CA is the automated collection of audit manifestations and indicators on information technology (IT) systems, process controls, and transactions on an often or continuous basis applied by an ...
现在国外流行的连续审计(Continuous Auditing),具有报告及时性、网络化审计手段、个性化会计信息审计三大基本特征。 … www.docin.com|基于17个网页 2. 持续审计 持续审计(Continuous Auditing) 和持续监控(Continuous Monitoring) 分别是内部审计或管理层在一个固定时段内,经常或持续用 … ...
持续审计(Continuous Assurance Auditing,CAA)是安装在IT系统中的相关控制监控程序,当系统处理与审计设定的界限和参数不一致时,这些监控程序会向内部审计师传递信号或消息。在IT审计的早期,这些方法就已经提出,当时研究IT审计的内部审计师开发出众所周知的监控工具,如综合测试工具(Integrate Test Facilities,ITF)或系统持续...
With Sprinto, you are always prepared—moments of surprise during continuous auditing become less frequent, leaving you with more time to focus on the long-term objectives. Speak to our experts and harness the power of smart monitoring without impacting your workflow! Learn more here. ...
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.
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
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,...
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...
Many internal audits are done months after a business activity has occurred, but these types of audits for certain processes are too delayed to be of real value. Continuous auditing is done to allow for risk assessments and control checks more frequently; they're most often used when a new ...
continuous auditingreal-time assurancesinformation integrityinternal controlstechnology-based preventionIn the age of real-time accounting and real-time ... S Flowerday,Blundell, AW,R Von Solms - 《Computers & Security》 被引量: 79发表: 2006年 Trust and Data Assurances in Capital Markets: The Rol...