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Journal articles on the topic 'Continuous Assurance'

Author: Grafiati

Published: 4 June 2021

Last updated: 12 February 2022

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1

Vasarhelyi, Miklos A., Michael G. Alles, and Alexander Kogan. "Principles of Analytic Monitoring for Continuous Assurance." Journal of Emerging Technologies in Accounting 1, no. 1 (January 1, 2004): 1–21. http://dx.doi.org/10.2308/jeta.2004.1.1.1.

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The advent of new enabling technologies and the surge in corporate scandals has combined to increase the supply, the demand, and the development of enabling technologies for a new system of continuous assurance and measurement. This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking advantage of the automation and integration of business processes brought about by information technologies. Continuous analytic monitoring-based assurance will change the objectives, timing, processes, tools, and outcomes of the assurance process. The objectives of assurance will expand to encompass a wide set of qualitative and quantitative management reports. The nature of this assurance will be closer to supervisory activities and will involve intensive interchange with more of the firm's stakeholders than just its shareholders. The timing of the audit process will be very close to the event, automated, and will conform to the natural life cycle of the underlying business processes. The processes of assurance will change dramatically to being meta-supervisory in nature, intrusive with the potential of process interruption, and focusing on very different forms of evidential matter than the traditional audit. The tools of the audit will expand considerably with the emergence of major forms of new auditing methods relying heavily on an integrated set of automated information technology (IT) and analytical tools. These will include automatic confirmations (confirmatory extranets), control tags (transparent tagging) tools, continuity equations, and time-series cross-sectional analytics. Finally, the outcomes of the continuous assurance process will entail an expanded set of assurances, evergreen opinions, some future assurances, some improvement on control processes (through incorporating CA tests), and some improved data integrity.

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No, Won Gyun, and Miklos A. Vasarhelyi. "Cybersecurity and Continuous Assurance." Journal of Emerging Technologies in Accounting 14, no. 1 (March 1, 2017): 1–12. http://dx.doi.org/10.2308/jeta-10539.

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3

Perols, Johan L., and Uday S. Murthy. "Information Fusion in Continuous Assurance." Journal of Information Systems 26, no. 2 (November 2012): 35–52. http://dx.doi.org/10.2308/isys-50216.

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4

Dassen, Roger. "Continuous assurance: het eeuwige talent?" Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 4 (April 1, 2003): 134–37. http://dx.doi.org/10.5117/mab.77.16289.

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Het onderwerp ‘continuous assurance’ staat al geruime tijd op de strategische agenda van wetenschappers en praktijkmensen. De assurance-droom van velen, waarbij bedrijven op een website een dagelijkse, continu gecontroleerde, dataset beschikbaar stellen voor beleggers en andere ‘stakeholders’, is in dit verband illustratief. In dit artikel wordt met name aandacht gegeven aan de vraag- en aanbodaspecten van continuous reporting en assurance. Aan de vraagzijde zal in dit verband worden gekeken naar de waarde van ‘continue’ informatie vanuit economisch en gedragswetenschappelijk perspectief. Aan de aanbodzijde zal worden beschouwd of het verstrekken van dergelijke informatie economisch relevant is voor verschaffers, en welke mogelijke beletsels zij zien. Ook zal kort worden ingegaan op de technologische aspecten rondom continuous reporting en assurance.

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5

Sabirova, Diana Rustamovna. "Continuous Teacher Education: Quality Assurance." Procedia - Social and Behavioral Sciences 143 (August 2014): 243–46. http://dx.doi.org/10.1016/j.sbspro.2014.07.396.

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6

Alles, Michael G., Alexander Kogan, and Miklos A. Vasarhelyi. "Feasibility and Economics of Continuous Assurance." AUDITING: A Journal of Practice & Theory 21, no. 1 (March 1, 2002): 125–38. http://dx.doi.org/10.2308/aud.2002.21.1.125.

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Given the growing interest in the topic, both in practice and academia, it is timely and important to examine the concept of continuous assurance (CA) and the possible paths along which such services will evolve. There has been a tendency to see CA purely from the point of view of its technological enablers. As such, it has virtually been taken for granted that CA will follow as a matter of course. What has been less thought through is the business architecture that must underlie CA. In particular, we show that the key driver of CA is the demand for it. While there may be many economic transactions between the company and its stakeholders that could benefit from the provision of CA, there is no guarantee that CA is either cost effective—the only way of enhancing efficiency—or actually has to be continuous. Other factors that will affect the development of CA are the need for a new infrastructure to pay for it, as well as concerns about the independence of the assurors. We also identify some important research issues.

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7

Balazs, Kendra T., and Cheryl Thompson. "Quality assurance/continuous quality improvement survey." Air Medical Journal 13, no. 10 (October 1994): 413. http://dx.doi.org/10.1016/s1067-991x(05)80029-x.

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8

Moon, Daehyun, and John Peter Krahel. "Continuous Risk Monitoring and Assessment: New Component of Continuous Assurance." Journal of Emerging Technologies in Accounting 17, no. 2 (August 24, 2020): 173–200. http://dx.doi.org/10.2308/jeta-18-01-09-1.

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ABSTRACT We propose a methodology for Continuous Risk Monitoring and Assessment (CRMA). As a new component of Continuous Assurance (CA), CRMA converts static CA systems into dynamic and adaptable systems that respond to changes in audit risks from client business risks, thereby improving the relevance and robustness of CA systems to changes in client business risks and possible business failures. The present methodology proposes to develop relevant leading and lagging indicators to monitor and assess a client's business risks and recognize emerging business risks or harmful impacts of materialized business risks in near real time. To illustrate, we develop a lagging indicator of reputational damage measured from real time postings published in social media websites. We present two cases where the present lagging indicator is measured using public Twitter messages (“tweets”) and used to assess the potential reputational damage to two large corporations.

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9

Hunton, James E., Arnold M. Wright, and Sally Wright. "Continuous Reporting and Continuous Assurance: Opportunities for Behavioral Accounting Research." Journal of Emerging Technologies in Accounting 1, no. 1 (January 1, 2004): 91–102. http://dx.doi.org/10.2308/jeta.2004.1.1.91.

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The movement to more continuous reporting (CR) and continuous assurance (CA) of financial statements appears to be a matter of when and how such changes will take place, rather than if they will occur. Research evidence suggests that computing infrastructures and software applications have advanced to the point where it is now technically and economically feasible to begin preparing and disseminating financial statements on at least a monthly basis (Hunton, Wright, and Wright 2003), and someday it is likely that full or partial financial and nonfinancial disclosures will be processed and presented in real time. Additionally, information consumers are demanding, and the Securities and Exchange Commission (SEC), American Institute of Certified Public Accountants (AICPA), and International Accounting Standards Board (IASB) are contemplating reporting and assurance changes of this nature. Thus, whether “continuous” is defined in terms of monthly, daily, hourly, or real-time reporting, rapidly converging market factors indicate that in the foreseeable future firms will publish and auditors will assure financial information on a more frequent basis than the current quarterly interval. The major challenge going forward for behavioral researchers in accounting is to investigate how changes of this nature might affect the decision-making processes and consequential outcomes of various constituent groups, such as investors, preparers, and assurers. The combinations of affected parties, contexts, and tasks that could be examined are too numerous to explore in a single article. Accordingly, to keep the following discussion focused and manageable, the scope of this paper is aimed at understanding the potential impact of CR and CA on individual investors. Perhaps by identifying a number of the psychological issues and reviewing some of the studies in this area, accounting behavioral researchers will be motivated to investigate many of the issues and opportunities related to this new and exciting line of research.

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10

Marques, Rui Pedro, Henrique Santos, and Carlos Santos. "Evaluating Information Systems with Continuous Assurance Services." International Journal of Information Systems in the Service Sector 8, no. 3 (July 2016): 1–15. http://dx.doi.org/10.4018/ijisss.2016070101.

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Nowadays there is a need for real-time awareness to assure conformity of organizational transactions to increase their reliability and to mitigate organizational risk. In this context, Continuous Assurance has assumed an important role as a management goal and in ensuring improved effectiveness of organizations. Some information systems already support Continuous Assurance services, but disposable data require extra effort to make them useful for management purposes. Hence, this paper presents a model constituted of three dimensions and one requirement aiming to evaluate an information system with Continuous Assurance services. The Delphi method was used to validate this model, assuring the relevance of inclusion of these dimensions and requirement. This method also validated a set of metrics to be included in each dimension and requirement which were also proposed for the model. Thus, this paper presents the results and conclusions of this study and contributes to disseminate a valid instrument to effectively evaluate information systems with Continuous Assurance Services.

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11

Kinney, William R. "Continuous Quality Assurance—Statutory Audit in Europe." International Journal of Accounting 35, no. 3 (September 2000): 439–42. http://dx.doi.org/10.1016/s0020-7063(00)00068-6.

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12

Patton, Susan, and John Stanley. "Bridging quality assurance and continuous quality improvement." Journal of Nursing Care Quality 7, no. 2 (January 1993): 15–23. http://dx.doi.org/10.1097/00001786-199301000-00004.

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Borthick, A. Faye, Donald R. Jones, and Ryan Kim. "Developing Database Query Proficiency: Assuring Compliance for Responses to Web Site Referrals." Journal of Information Systems 15, no. 1 (March 1, 2001): 35–56. http://dx.doi.org/10.2308/jis.2001.15.1.35.

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This case illustrates how database queries can be used to provide continuous assurance in a situation where two trading partners want assurance of the other's compliance with their agreements. In this two-sided assurance situation, a car maker wants assurance that its dealers make timely responses to web site customers and the dealers want assurance that the car maker is sending them all the designated customer referrals. The queries, developed in Microsoft Access®, illustrate the kind of queries that accountants could prepare to perform continuous monitoring of business activities. In this situation, referrals not in compliance with the agreements might be sent automatically to car maker and dealer managements. Query-based approaches to continuous assurance are likely to become more common as trading partners devise new business relationships and want assurance that the other party is abiding by their mutual agreements.

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14

Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam, and Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability." AUDITING: A Journal of Practice & Theory 21, no. 1 (March 1, 2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as “a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information.” This paper is based on a review of related literature, innovative continuous auditing applications, and the experiences of the authors. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models. Future research should focus on how continuous auditing could be constantly improved in various auditing domains including assurance, attestation, and audit services.

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Kuhn, J. Randel, and Steve G. Sutton. "Learning from WorldCom: Implications for Fraud Detection through Continuous Assurance." Journal of Emerging Technologies in Accounting 3, no. 1 (January 1, 2006): 61–80. http://dx.doi.org/10.2308/jeta.2006.3.1.61.

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The recent rash of corporate frauds and malfeasance has intensified the focus on continuous assurance as a viable enterprise risk-management tool. In line with this focus, the current study revisits the WorldCom fraud and explores the feasibility of implementing continuous assurance over key-event-transaction data as a means of facilitating early detection of the main fraud activities that occurred. There are three main objectives of the research. The first is to examine the key methods of fraud executed by WorldCom's management in order to design a continuous assurance model that would have provided the analytic monitoring necessary for early detection of the fraudulent transactions. The second objective is to provide a blueprint for the integration of the prescribed continuous assurance model in an SAP environment as a means of demonstrating the feasibility of such a continuous assurance strategy. The third objective is to explore the complexity derived from the use of multiple-legacy systems as a means of articulating the resulting higher risk and the negative impact on the feasibility of continuous assurance. WorldCom forms the centerpiece of the research study based on the multiple fraud conditions and the coexistence of both SAP enterprise software and a myriad of legacy-system applications.

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RAHMANA, ARIEF, INDRYATI SUNARYO, DRADJAD IRIANTO, and UBUH BUCHARA HIDAJAT. "PROSES IMPLEMENTASI MANAJEMEN KUALITAS." Jurnal Teknik Industri 11, no. 2 (February 9, 2012): 105. http://dx.doi.org/10.22219/jtiumm.vol11.no2.105-111.

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Study of The Implementation Process of Quality Management (Case Study Research In Company X). This research is carried out to study implementation process of quality management,which consists of three stages namely introduction, adoption, and adaptation. Research strategy in this research is case study research in Company X, which is a company that already has the ability to export and certified quality assurace system. Prime method of collecting data is structured interview with director, managers, supervisors, and employees Company X. The result indicate that in the introduction stage are shown by customer recognition of quality product, Company X began to export, and demand of foreign customer to quality assurance system. In the adoption stage are shown by company’s plan for certification of quality assurance system, certification of quality assurance system, and quality improvement. Meanwhile, in the adaptation stage are shown by recertification of quality assurance system, upgrading of quality assurance system,and production process evaluation. Those result give insight that Company X has carried out continuous quality improvement through quality management implementation with the aim to enhance customer satisfaction.

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17

Shaukat, Masud S., and Francisco C. Ramirez. "ERCP quality assurance: A model for continuous monitoring." Gastrointestinal Endoscopy 45, no. 4 (April 1997): AB56. http://dx.doi.org/10.1016/s0016-5107(97)80128-9.

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18

O'Leary, Dewis S. "Continuous quality improvement: A step beyond quality assurance." American Journal of Health-System Pharmacy 47, no. 11 (November 1, 1990): 2440–45. http://dx.doi.org/10.1093/ajhp/47.11.2440.

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19

Greenstein, Marilyn M., and Amy W. Ray. "Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges." Journal of Information Systems 16, s-1 (January 1, 2002): 1–20. http://dx.doi.org/10.2308/jis.2002.16.s-1.1.

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This paper explores the impact of web-based e-business operations on client firm processes and accounting methods, and addresses related issues for accounting firm assurance services teams to consider. In particular, some of the complications and potential problems associated with the use of traditional assurance methods on e-businesses with digital operating environments are discussed. The flexibility required to respond to the everchanging business environment of e-enabled client firms will require accounting firm leaders to rethink and reengineer existing management structures and practices. While clients of accounting firms are realizing tremendous value by streamlining information flows and increasing information sharing internally and externally, accounting firms remain organized primarily into discreet functions that often compete internally for customers. An e-business model, the Customer-Oriented Value Chain, is employed to frame the discussion of emerging accounting issues resulting from new digital business practices. Within this context we develop 16 propositions regarding potential methods accounting firms may consider applying for two purposes: (1) better alignment of traditional assurance practices with client firm e-business activities, and (2) better integration of existing assurance offerings. Subsequently, the challenges associated with offering integrated assurance services given current accounting firm organizational structures is discussed and a model of suggested organizational changes to accounting firms is presented. This model is inspired by the CPA Vision Project, the AICPA's Certified Information Technology Professional (CITP) designation, and the new Global Business Credential initiatives, and is intended to serve as a prototype upon which to build improved organizational structures. Some of the potential benefits of reorganization and better services integration include more efficient use of firm resources, greater profitability, more efficient associate training, a clearer understanding of client business processes, and greater value provision to clients.

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20

Sun, Ting, Michael Alles, and Miklos A. Vasarhelyi. "Adopting continuous auditing." Managerial Auditing Journal 30, no. 2 (February 2, 2015): 176–204. http://dx.doi.org/10.1108/maj-08-2014-1080.

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Purpose – The purpose of this paper is to analyze the hurdles, compared with that in the United States, for the implementation of Continuous Auditing in China. As a timely, cost-saving and efficient auditing method, continuous auditing is being increasingly adopted throughout the world. However, while it is increasingly applied in the USA, continuous auditing is still in its infancy in China. Design/methodology/approach – This paper compares and contrasts China and the USA in three important dimensions that determine the “economic architecture” of assurance: the business environment, the audit profession and technology. Findings – The authors find that excessive government intervention in business, the lack of competition, independence of auditors, the support from management and the continuous auditing-specific regulations, as well as the technology gap between these two countries, are the main barriers for the implementation of continuous auditing in China. Research limitations/implications – The findings of this paper provide better understanding of the drivers of continuous auditing adoption in the USA and the barriers toward doing so in China. Practical implications – The term “continuous auditing” has never been formally introduced until the release of the draft of the Internal Control Audit Guide in 2011. Originality/value – The paper highlights how technology by itself is not deterministic, but given the extraordinary rise in the Chinese economy in both its size and its sophistication, it has be to assumed that its “leapfrog” into parity if not outright leadership in continuous assurance is still a matter of “when” and not of “if”.

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Goldstone, Jerry. "The role of quality assurance versus continuous quality improvement." Journal of Vascular Surgery 28, no. 2 (August 1998): 378–80. http://dx.doi.org/10.1016/s0741-5214(98)70180-6.

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22

Halper, Anita, and Leora Cherney. "Developing Quality Assurance Monitors for Dysphagia: Continuous Quality Improvement." Seminars in Speech and Language 12, no. 03 (August 1991): 228–35. http://dx.doi.org/10.1055/s-2008-1064224.

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23

Krause, G. "From evaluation to continuous quality assurance of surveillance systems." Eurosurveillance 11, no. 11 (November 1, 2006): 3–4. http://dx.doi.org/10.2807/esm.11.11.00657-en.

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Surveillance systems have been described as the nerve cells of public health with afferent arms receiving information, cell bodies analysing the information and efferent arms initiating appropriate action or further distribution of information [1]. Increasing numbers of scientific publications on the methodology and evaluation of surveillance systems seem to underline the importance of surveillance systems in public health. The most often cited references in these publications appear to be the definition of public health surveillance by Thacker and Berkelman [2] and variations thereof, and the recommendations for evaluating surveillance systems from 1988 [3] and its update from 2002 written by working groups at the Centers for Disease Control and Prevention (CDC) in the United States[4].

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Ko, Sung Hee, Divya Chandra, Wei Ouyang, Taehong Kwon, Pankaj Karande, and Jongyoon Han. "Nanofluidic device for continuous multiparameter quality assurance of biologics." Nature Nanotechnology 12, no. 8 (May 22, 2017): 804–12. http://dx.doi.org/10.1038/nnano.2017.74.

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Schenck, Ulrich, and Wolfgang Planding. "Quality Assurance by Continuous Recording of the Microscope Status." Acta Cytologica 40, no. 1 (1996): 73–80. http://dx.doi.org/10.1159/000333587.

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26

Kalb, G. E., and G. M. Masson. "Continuous process improvement and the risk to information assurance." IEEE Software 19, no. 1 (2002): 84–86. http://dx.doi.org/10.1109/52.976945.

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27

Daigle, Ronald J., and James C. Lampe. "The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition." International Journal of Accounting Information Systems 6, no. 2 (June 2005): 129–56. http://dx.doi.org/10.1016/j.accinf.2004.05.001.

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28

Verkruijsse, Hans. "Met continuous monitoring naar continuous data level assurance: de volgende stap in interne beheersing." Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 10 (October 9, 2015): 369–76. http://dx.doi.org/10.5117/mab.89.31177.

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Door allerlei technologische ontwikkelingen neemt de hoeveelheid elektronische data exponentieel toe. Eenzelfde ontwikkeling volgen de rekencapaciteit van computers en de datacommunicatiemogelijkheden. In het maatschappelijk verkeer verschuift de focus van documentuitwisseling naar data-uitwisseling. De vraag is dan ook gerechtvaardigd wat de waarde is van al die data. Zijn de huidige concepten van monitoring wel ingesteld op deze ontwikkeling? Het antwoord is helaas ontkennend. In dit artikel wordt ingegaan op een drietal nieuwe concepten die samen een oplossing kunnen bieden: (1) continuous monitoring, (2) continuous internal auditing en (3) continuous data level assurance. De concepten worden aan de hand van een framework toegelicht.

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Ponce, Adrian. "Continuous-flow high temperature and pressure water sterilizer." Water Practice and Technology 10, no. 1 (March 1, 2015): 19–24. http://dx.doi.org/10.2166/wpt.2015.003.

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Water sterilization at sterility assurance levels exceeding 10−6 has been achieved with a novel high temperature and pressure sterilization system (HAPSS) capable of continuous-flow sterilization. The tested sterilizer produces >2,000 L/day and does not require filters, moving parts, or regular maintenance and can operate for multiple years with only water and standard voltage/amperage electricity. Sterility assurance levels were determined using Geobacillus stearothermophilus spores with inactivation experiments as a function of temperature and flow rate (i.e., duration/dosage at given temperature). Sterility of 1.0 × 104 CFU/mL G. stearothermophilus spore suspensions was achieved at the highest water flow rate of 1.4 L/min at 140 and 130 °C. The low cost and maintenance-free operation of HAPSS is envisioned to impact water sterilization needs of developing nations, hospitals, and commercial point of use applications.

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Artamonov, Igor, Antonina Deniskina, Vladimir Filatov, and Olga Vasilyeva. "Quality management assurance using data integrity model." MATEC Web of Conferences 265 (2019): 07031. http://dx.doi.org/10.1051/matecconf/201926507031.

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High complexity of modern quality management systems (QMS) leads to the need for new tools aimed to support them and implement continuous improvement. The key process to manage the quality level is quality assurance. The paper investigates process information integrity and consistency as properties or quality assurance process. Some basic approach for organizing data integrity metrics is described. An approach for QMS requirements assurance based on SysML modelling language is proposed.

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Feder, Judy. "Flow-Assurance Strategy Manages Subsea Asset Without Continuous MEG Injection." Journal of Petroleum Technology 72, no. 08 (August 1, 2020): 62–63. http://dx.doi.org/10.2118/0820-0062-jpt.

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Marques, Rui Pedro, Henrique Santos, and Carlos Santos. "A Conceptual Model for Evaluating Systems with Continuous Assurance Services." Procedia Technology 9 (2013): 304–9. http://dx.doi.org/10.1016/j.protcy.2013.12.034.

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Balazs, Kendra T., and Cheryl Bagley Thompson. "Quality Assurance and Continuous Quality Improvement within air transport programs." Air Medical Journal 15, no. 3 (July 1996): 104–7. http://dx.doi.org/10.1016/s1067-991x(96)90034-6.

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34

Colling, Clive, and Lee Harvey. "Quality control, assurance and assessment – the link to continuous improvement." Quality Assurance in Education 3, no. 4 (December 1995): 30–34. http://dx.doi.org/10.1108/09684889510098168.

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35

Confer, M. "The Relationship of Continuous Quality Assurance Results to Survey Outcomes." Journal of the American Dietetic Association 96, no. 9 (September 1996): A49. http://dx.doi.org/10.1016/s0002-8223(96)00487-7.

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36

Ziegenfuss, James T. "Editorial: The Relatedness of Quality Assurance to Continuous Quality Improvement." American Journal of Medical Quality 8, no. 1 (March 1993): 1. http://dx.doi.org/10.1177/0885713x9300800101.

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37

Porter, Adam, Cemal Yilmaz, Atif M. Memon, Douglas C. Schmidt, and Bala Natarajan. "Skoll: A Process and Infrastructure for Distributed Continuous Quality Assurance." IEEE Transactions on Software Engineering 33, no. 8 (August 2007): 510–25. http://dx.doi.org/10.1109/tse.2007.70719.

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38

Cho, Soohyun, Miklos A. Vasarhelyi, and Chanyuan (Abigail) Zhang. "The Forthcoming Data Ecosystem for Business Measurement and Assurance." Journal of Emerging Technologies in Accounting 16, no. 2 (September 1, 2019): 1–21. http://dx.doi.org/10.2308/jeta-10699.

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ABSTRACT A data ecosystem is a combination of relevant data and the technologies used to integrate information feeding a particular process or a set of functionalities. With the advent of substantially improved computing and storage capabilities, sophisticated algorithms, and easier access to exogenous data, the data ecosystem is facilitating increasingly automated and continuous business measurement and assurance processes that reflect the rhythm and nature of business events and data sources. We propose that the big data used in business measurement and assurance must first be taxonomized and integrated, and then be processed by piggybacked applications to complement human activities to more effectively achieve operational and economic goals. We argue that the most notable technologies for the current wave of change are Robotic/Intelligent Process Automation, Machine Learning, Blockchain, and Continuous Measurement and Assurance applications. Furthermore, we discuss the main effects of the data ecosystem on the measurement and assurance of business activities.

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Федонин, Олег, Oleg Fedonin, Анатолий Суслов, Anatoliy Suslov, Евгений Польский, and Evgeniy Polskiy. "Science intensive technology of quality increase in machinery assembly units at life cycle stage." Science intensive technologies in mechanical engineering 1, no. 5 (April 30, 2016): 34–41. http://dx.doi.org/10.12737/18713.

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The procedure of continuous computer support in technological assurance of assembly unit quality on the basis of the automated subsystems of a dimensional analysis fulfillment for the main stages of a life cycle allowing the analysis of technological, assembly and operation ties in machinery structure is shown. The scientific approaches to technological assurance of machinery unit life on the basis of the analysis of dimension ties arising at the basic stages of a product life cycle are stated. At the heart of investigations is laid the realization of a continuous analysis of dimensioning ties at the basic stages of a life cycle (designing, manufacturing, assembly and service of a product) combined into a general automated subsystem of engineering computations (MES- system) for assurance of machine life stated in design requirements.

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Mund, Jakob, Safa Bougouffa, Iman Badr, and Birgit Vogel-Heuser. "Towards verified continuous integration in the engineering of automated production systems." at - Automatisierungstechnik 66, no. 10 (October 25, 2018): 784–94. http://dx.doi.org/10.1515/auto-2017-0130.

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Abstract Continuous integration (CI) is widely used in software engineering. The observed benefits include reduced efforts for system integration, which is particularly appealing for engineering automated production systems (aPS) due to the different disciplines involved. Yet, while many individual quality assurance means for aPS have been proposed, their adequacy for and systematic use in CI remains unclear. In this article, the authors provide two key contributions: First, a quality model for a model-based engineering approach specifically developed for aPS. Based thereon, a discussion of the suitable verification techniques for aPS and their systematic integration in a CI process are given. As a result, the paper provide a blueprint to be further studied in practice, and a research agenda for quality assurance of aPS.

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Kuramitsu, Kimio. "Continuously revised assurance cases with stakeholders’ cross-validation: a DEOS experience." PeerJ Computer Science 2 (December 19, 2016): e101. http://dx.doi.org/10.7717/peerj-cs.101.

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Recently, assurance cases have received much attention in the field of software-based computer systems and IT services. However, software changes very often, and there are no strong regulations for software. These facts are two main challenges to be addressed in the development of software assurance cases. We propose a method of developing assurance cases by means of continuous revision at every stage of the system life cycle, including in operation and service recovery in failure cases. Instead of a regulator, dependability arguments are validated by multiple stakeholders competing with each other. This paper reported our experience with the proposed method in the case of Aspen education service. The case study demonstrates that continuous revisions enable stakeholders to share dependability problems across software life cycle stages, which will lead to the long-term improvement of service dependability.

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Liu, Qin. "The Impact of Quality Assurance Policies on Curriculum Development in Ontario Postsecondary Education." Canadian Journal of Higher Education 50, no. 1 (May 26, 2020): 53–67. http://dx.doi.org/10.7202/1069651ar.

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Two trends in the evolution of quality assurance in Canadian postsecondary education have been the emergence of outcomes-based quality standards and the demand for balancing accountability and improvement. Using a realist, process-based approach to impact analysis, this study examined four quality assurance events at two universities and two colleges in Ontario to identify how system-wide quality assurance policies have impacted the curriculum development process of academic programs within postsecondary institutions. The study revealed different approaches that postsecondary institutions chose to use in response to quality assurance policies and the mechanisms that may account for different experiences. These mechanisms include endeavours to balance accountability and continuous improvement, leadership support, and the emerging quality assurance function of teaching and learning centres. These findings will help address the challenges in quality assurance policy implementation within Canadian postsecondary education and enrich international discussions on the accountability-improvement dichotomy in the context of quality assurance.

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Liu, Qin. "The Impact of Quality Assurance Policies on Curriculum Development in Ontario Postsecondary Education." Canadian Journal of Higher Education 50, no. 1 (May 4, 2020): 53–67. http://dx.doi.org/10.47678/cjhe.v50i1.188301.

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Two trends in the evolution of quality assurance in Canadian postsecondary education have been the emergence of outcomes-based quality standards and the demand for balancing accountability and improvement. Using a realist, process-based approach to impact analysis, this study examined four quality assurance events at two universities and two colleges in Ontario to identify how system-wide quality assurance policies have impacted the curriculum development process of academic programs within postsecondary institutions. The study revealed different approaches that postsecondary institutions chose to use in response to quality assurance policies and the mechanisms that may account for different experiences. These mechanisms include endeavours to balance accountability and continuous improvement, leadership support, and the emerging quality assurance function of teaching and learning centres. These findings will help address the challenges in quality assurance policy implementation within Canadian postsecondary education and enrich international discussions on the accountability-improvement dichotomy in the context of quality assurance.

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Zhang, Li, Amy R. Pawlicki, Dorothy McQuilken, and William R. Titera. "The AICPA Assurance Services Executive Committee Emerging Assurance Technologies Task Force: The Audit Data Standards (ADS) Initiative." Journal of Information Systems 26, no. 1 (March 1, 2012): 199–205. http://dx.doi.org/10.2308/isys-10277.

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ABSTRACT Data acquisition difficulties have hindered the application of advanced audit technology and audit analytics, and accentuated the challenges to meet growing audit demands. To alleviate this problem, this paper discusses the main drivers to evolve the audit process: data standards, data access, audit applications, and continuous audit. As a joint effort between the AICPA and academia, this paper provides guidance and suggestions to internal and external auditors, as well as scholars to develop knowledge for leading edge practice (Kaplan 2011).

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Johnson, Everett C. "Discussion of Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges." Journal of Information Systems 16, s-1 (January 1, 2002): 21–24. http://dx.doi.org/10.2308/jis.2002.16.s-1.21.

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Carnaghan, Carla. "Discussion of Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges." Journal of Information Systems 16, s-1 (January 1, 2002): 25–27. http://dx.doi.org/10.2308/jis.2002.16.s-1.25.

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Marques, Rui Pedro, Henrique Santos, and Carlos Santos. "Monitoring Organizational Transactions in Enterprise Information Systems with Continuous Assurance Requirements." International Journal of Enterprise Information Systems 11, no. 1 (January 2015): 13–32. http://dx.doi.org/10.4018/ijeis.2015010102.

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This work focuses on issues typically encountered in organizations whose core business largely depends on ICT: continuous monitoring, continuous auditing, controlling and assessment of transactions risk. Organizations have been making efforts to implement methods and systems which enable them to increase reliability of their business and, simultaneously, to be in accordance with their organizational objectives and compliant with external regulations. Thus, this work presents and validates an innovative solution to implement Continuous Assurance services in information systems applicable to any organizational transaction, regardless of its type, dimension, business area or even its information system support technology. This last objective is pursued having as support an ontological model at an abstraction level that guarantees that independence. This research culminated with the development of a prototype and consequent results analysis, using data collected from the near-real implementation, allowing us to ensure the feasibility and the effective use of the proposal.

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Best, Peter J., George Mohay, and Alison Anderson. "Machine-independent audit trail analysis—a tool for continuous audit assurance." Intelligent Systems in Accounting, Finance & Management 12, no. 2 (April 2004): 85–102. http://dx.doi.org/10.1002/isaf.243.

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Johnson, Sarah A., Matthew R. Brown, Scott C. Lute, and Kurt A. Brorson. "Adapting viral safety assurance strategies to continuous processing of biological products." Biotechnology and Bioengineering 114, no. 1 (August 17, 2016): 21–32. http://dx.doi.org/10.1002/bit.26060.

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Johnson, Sarah A., Matthew R. Brown, Scott C. Lute, and Kurt A. Brorson. "Adapting viral safety assurance strategies to continuous processing of biological products." Biotechnology and Bioengineering 114, no. 6 (April 20, 2017): 1362. http://dx.doi.org/10.1002/bit.26245.

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