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Journal articles on the topic 'Continuous audit'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Woodroof, Jon, and DeWayne Searcy. "Continuous audit." International Journal of Accounting Information Systems 2, no. 3 (2001): 169–91. http://dx.doi.org/10.1016/s1467-0895(01)00019-7.

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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 (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. Ra

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Stang, Vivian B., Mary Jane Beavis, and Geneviève Côté. "Chart Audit of Spiritual Care Documentation: Continuous Quality Improvement." Journal of Pastoral Care & Counseling: Advancing theory and professional practice through scholarly and reflective publications 74, no. 4 (2020): 280–89. http://dx.doi.org/10.1177/1542305020964793.

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Eight spiritual care practitioners at an acute care teaching hospital undertook a systematic chart audit of their documentation practices in the patient electronic health record. The purpose was to evaluate their practices using the standards of their professional association and regulatory college. A preliminary “mock audit” was essential for the overall success of the audit. Plans for ongoing chart audits will lead to continuous quality improvement. A limitation was that their manager acted as both improvement coach and performance evaluator.

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Hurst, John R., Jennifer K. Quint, Robert A. Stone, Yvonne Silove, Jane Youde, and C. Michael Roberts. "National clinical audit for hospitalised exacerbations of COPD." ERJ Open Research 6, no. 3 (2020): 00208–2020. http://dx.doi.org/10.1183/23120541.00208-2020.

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IntroductionExacerbations of COPD requiring hospital admission are burdensome to patients and health services. Audit enables benchmarking performance between units and against national standards, and supports quality improvement. We summarise 23 years of UK audit for hospitalised COPD exacerbations to better understand which features of audit design have had most impact.MethodPilot audits were performed in 1997 and 2001, with national cross-sectional audits in 2003, 2008 and 2014. Continuous audit commenced in 2017. Overall, 96% of eligible units took part in cross-sectional audit, 86% in the

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Titera, William R. "Updating Audit Standard—Enabling Audit Data Analysis." Journal of Information Systems 27, no. 1 (2013): 325–31. http://dx.doi.org/10.2308/isys-50427.

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ABSTRACT This paper highlights the emerging role of data analysis on the financial statement audit and its value throughout the audit process, particularly in providing audit evidence. It raises the issue of needed revisions to the Audit Standards, whether for public or private company audits, and illustrates how certain of the current Audit Standards inhibit the external auditors' use of enhanced data analysis and continuous auditing techniques. While this whitepaper identifies a few audit standards that could be revised in light of current technological capabilities, it does not purport to a

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Antonio, Gregorius Rudy. "Continuous auditing: Developing automated audit systems for fraud and error detections." Journal of Economics, Business, & Accountancy Ventura 17, no. 1 (2014): 127. http://dx.doi.org/10.14414/jebav.v17i1.272.

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Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis- statement, whether caused by error or fraud to plan and perform audits to provide a reasonable assurance that the audited financial statements are free of material fraud. This study proposed the development of Automated Audit System model to assist auditors

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Trisnawati, Nina, Fatma Sri Wahyuni, and Zifriyanthi Minanda Putri. "PELAKSANAAN AUDIT SISTEM DALAM PENCAPAIAN CONTINOUS QUALITY." Jurnal Keperawatan 11, no. 2 (2019): 103–10. http://dx.doi.org/10.32583/keperawatan.v11i2.514.

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Audit sistem merupakan proses audit yang dilakukan dalam mengevaluasi terhadap standar yang ditetapkan oleh rumah sakit. Audit sistem dapat menjamin terlaksananya proses peningkatan mutu berkelanjutan di unit pelayanan keperawatan rumah sakit. Tujuan Penelitian ini adalah untuk melihat hubungan pelaksanaan audit sistem dengan pencapaian Continous Quality Improvement di Rumah Sakit Jiwa Tampan Provinsi Riau. Desain penelitian ini adalah deskriptif analitik dengan pendekatan cross sectional. Sampel dalam penelitian ini adalah perawat di di Rumah Sakit Jiwa Tampan Provinsi Riau sebanyak 123 orang

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de Freitas, Marcelo Machado, Mauricio Codesso, and André Luiz Rodrigues Augusto. "Implementation of Continuous Audit on the Brazilian Navy Payroll." Journal of Emerging Technologies in Accounting 17, no. 2 (2020): 157–71. http://dx.doi.org/10.2308/jeta-2020-047.

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ABSTRACT The present research describes the continuous audit implementation process in the Brazilian Navy (BN) payroll system, which encompasses approximately 220,000 individuals. Continuous audit proved to be an excellent methodology for internal audit, improving audit quality and timeliness. Third-party databases from other governmental organizations were used to improve the audit work. Internal auditors were able to make agreements to access other government organization databases to verify Brazilian Navy payroll information. The case provides real situations, challenges, and forward-lookin

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Codesso, Mauricio Mello, Paulo Caetano da Silva, Miklos A. Vasarhelyi, and Rogério João Lunkes. "Continuous audit model: data integration framework." Revista Contemporânea de Contabilidade 15, no. 34 (2018): 144–57. http://dx.doi.org/10.5007/2175-8069.2018v15n34p144.

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A aproximação de áreas de negócio com o uso de novas tecnologias, economia em tempo real, transações com vários países e em vários continentes com diferentes garantias legais são necessárias. Essas garantias podem ser adquiridas por meio da Auditoria Contínua (CA). No entanto, para poder realizar a análise, os auditores precisam ter acesso e extrair os dados. Pesquisadores anteriores enfatizam apenas os benefícios da aplicação dos métodos de AC, mas não explicam como recuperar e organizar os dados. Desta forma, propomos o desenvolvimento de um framework para integrar diferentes sistemas de aud

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Hall, K., and B. Jahan. "AN AUDIT OF NEONATAL CONTINUOUS INFUSIONS." Archives of Disease in Childhood 99, no. 8 (2014): e3-e3. http://dx.doi.org/10.1136/archdischild-2014-306798.30.

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Ward, Daniel, Peter GP Stoddart, Diane Sparks, and Geida Taylor-Rowlands. "Training reporting radiographers by continuous audit." Clinical Radiology 71 (September 2016): S24—S25. http://dx.doi.org/10.1016/j.crad.2016.06.103.

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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 (2004): 85–102. http://dx.doi.org/10.1002/isaf.243.

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Setiawan, Miftah Budi, and Agung Nugroho. "PENERAPAN KONSEP CONTINUOUS AUDITING: STUDI KASUS AUDIT KEPATUHAN TERHADAP PTK 007 DI SKK MIGAS." INFO ARTHA 5 (May 25, 2017): 107–26. http://dx.doi.org/10.31092/jia.v5i1.65.

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The use of information technology (IT) in the business transactions processing consequently will change the techniques from conventional to the computer-based audit techniques. SKK Migas, as an institution established to supervise and control the activities of oil and gas industry, is also required to utilize IT in carrying out the compliance audits on Governance Regulations (PTK 007). Based on the current condition, through simulation audit, it is concluded that the SKK Migas will be able to apply the concept of continuous auditing though still at the level 1 of theoritical continuous auditin

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Malaescu, Irina, and Steve G. Sutton. "The Reliance of External Auditors on Internal Audit's Use of Continuous Audit." Journal of Information Systems 29, no. 1 (2014): 95–114. http://dx.doi.org/10.2308/isys-50899.

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ABSTRACT As a response to the increased demand for timely and ongoing assurance over the effectiveness of risk management and control systems, companies are moving toward a more automated control environment through the implementation of continuous audit modules. The purpose of this study is to evaluate external auditors' reliance on internal audit's work when advanced audit techniques are introduced by the internal auditor and the impact this reliance has on budgeted audit hours. Prior literature suggests that internal control deficiencies also have an impact on external auditor reliance and

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

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Rezaee, Zabihollah, Rick Elam, and Ahmad Sharbatoghlie. "Continuous auditing: the audit of the future." Managerial Auditing Journal 16, no. 3 (2001): 150–58. http://dx.doi.org/10.1108/02686900110385605.

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Murray, Leonard. "Continuous Audit Coverage of Business System Controls." EDPACS 22, no. 8 (1995): 4–10. http://dx.doi.org/10.1080/07366989509451349.

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Codesso, Mauricio, Marcelo Machado de Freitas, Xinxin Wang, Alecsandra de Carvalho, and Aldori Acácio da Silva Filho. "Continuous Audit Implementation at Cia. Hering in Brazil." Journal of Emerging Technologies in Accounting 17, no. 2 (2020): 103–18. http://dx.doi.org/10.2308/jeta-2020-006.

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ABSTRACT This paper details the implementation of continuous audit at Cia. Hering, a large Brazilian clothing retailer, including challenges and opportunities that occurred during the process. Internal auditors used emerging technologies to improve the firm's audit procedures and implement continuous auditing in the firm's tax compliance system for its manufacturing division. By comparing internal invoice information to an exogenous tax dataset extracted directly from the State's Tax and Finance Office, internal auditors were able to review all electronic invoices for manufacturing in a timely

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Dmitrenko, Maksim, and Andrey Matsegora. "CONTINUOUS AUDITING AS AN ELEMENT OF EFFECTIVE CORPORATE GOVERNANCE." Scientific Journal of Polonia University 24, no. 5 (2017): 91. http://dx.doi.org/10.23856/2410.

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The article deals with the features of the control methodology of continuous audit, its main principles, the advantages of creating an effective system of continuous audit and risk management of large companies

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Eulerich, Marc, Christine Georgi, and Alexander Schmidt. "Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis." Journal of Emerging Technologies in Accounting 17, no. 2 (2020): 141–55. http://dx.doi.org/10.2308/jeta-2020-004.

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ABSTRACT Due to rapidly changing risks in companies, a continuous alignment of internal audit activities with the relevant risks is required. Continuous auditing (CA) is one possible way to meet these requirements. Specifically, the internal audit function (IAF) could use CA as a methodology in order to add a continuous perspective to their risk assessment. This study examines factors associated with the use of CA information in the IAF's risk-based audit planning (RBAP). We use survey data from 264 chief audit executives to address our research question. We find several factors having a posit

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Hiererra, Siti Elda, and Mario Octaviano Ignatius Sarayar. "Continuous Audit: Implementasi dan Pengendalian Berbasis Teknologi Informasi dalam Menjalankan Fungsi Audit yang lebih Efektif dan Efisien." ComTech: Computer, Mathematics and Engineering Applications 5, no. 2 (2014): 763. http://dx.doi.org/10.21512/comtech.v5i2.2238.

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Information Technology (IT) continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit (Audit Leveraging Technology) to develop a thorough understanding of how they control the company's processes and internal controls. The research methodology to be used is quantitative observation methodology, by collecting data from various data sources such as journals and literature on Continuous Auditing, b

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Li, Chuntao, Frank M. Song, and Sonia M. L. Wong. "A Continuous Relation between Audit Firm Size and Audit Opinions: Evidence from China." International Journal of Auditing 12, no. 2 (2008): 111–27. http://dx.doi.org/10.1111/j.1099-1123.2008.00374.x.

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Koskivaara, Eija. "INTEGRATING ANALYTICAL PROCEDURES INTO THE CONTINUOUS AUDIT ENVIRONMENT." JISTEM Journal of Information Systems and Technology Management 3, no. 3 (2006): 331–46. http://dx.doi.org/10.4301/s1807-17752006000300005.

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Farrell, C., and D. Hill. "Time for change: traditional audit or continuous improvement?" Anaesthesia 67, no. 7 (2012): 699–702. http://dx.doi.org/10.1111/j.1365-2044.2012.07221.x.

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Sarin, S., and R. G. Lightwood. "Continuous single-layer gastrointestinal anastomosis: A prospective audit." British Journal of Surgery 76, no. 5 (1989): 493–95. http://dx.doi.org/10.1002/bjs.1800760521.

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Fiona, Robertson, Walsh Rachel, and Yeo Mildrid. "P39 Continuous vancomycin dosing: an audit and evaluation." Archives of Disease in Childhood 103, no. 2 (2018): e1.43-e1. http://dx.doi.org/10.1136/archdischild-2017-314584.48.

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AimsLate onset sepsis is a major cause of morbidity and mortality within the field of neonatology, with coagulase- negative staphylococci being the most commonly reported pathogens. Due to staphylococcal resistance patterns vancomycin is an essential therapeutic agent. Its efficacy correlates directly with duration of bacterial exposure at therapeutic levels. Some studies have suggested that continuous infusion achieves quicker and more sustained therapeutic levels than traditional intermittent dosing. Continuous dosing was introduced in our neonatal units in September 2015. This piece of work

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Wilson, A. P. R., G. M. Scott, C. Lewis, G. Neild, and C. Rudge. "Audit of infection in continuous ambulatory peritoneal dialysis." Journal of Hospital Infection 28, no. 4 (1994): 265–71. http://dx.doi.org/10.1016/0195-6701(94)90090-6.

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Dull, Richard B., David P. Tegarden, and Lydia L. F. Schleifer. "ACTVE: A Proposal for an Automated Continuous Transaction Verification Environment." Journal of Emerging Technologies in Accounting 3, no. 1 (2006): 81–96. http://dx.doi.org/10.2308/jeta.2006.3.1.81.

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During recent years, there has been a significant increase in calls for corporate financial reporting transparency and for improved timeliness of financial information disclosures. To adapt to these changes in the financial reporting environment, auditors must look for methods and procedures to increase the effectiveness and efficiency of the audit process. Traditionally, a source of strong audit evidence has been the confirmation of an amount with a third party. Technology now exists to support the improvement and expansion of the confirmation process. To facilitate the timely confirmation of

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Bubshait, Khaled A., and Zulfqar Ali. "Energy conservation through structured audits: A quantitative approach." Human Systems Management 22, no. 3 (2003): 125–31. http://dx.doi.org/10.3233/hsm-2003-22304.

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Conservation of energy is one of the most important ways to achieve increased productivity in today's competitive business environment. Conservation of energy is achievable through a system design to control the use of energy and monitoring and maintenance of this control system. Maintenance management can play a key role in this regard which is the subject of this article. In order to prepare an energy management program, an organization needs to identify areas with potential for improvement and audit them periodically in a structured manner to continuously evaluate for improvements. This pap

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Dai, Jun, and Miklos A. Vasarhelyi. "Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations." Journal of Emerging Technologies in Accounting 17, no. 2 (2020): 1–15. http://dx.doi.org/10.2308/jeta-10751.

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ABSTRACT The audit profession is facing a major transition toward a tech-savvy environment, i.e., extensively employing technologies such as data analytics and continuous auditing in daily work. During this transition, one of the biggest challenges is the lack of skilled and experienced auditors who are able to use technologies effectively and efficiently. To solve the problem, this editorial proposes a new architecture, named Continuous Audit Intelligence as a Service (CAIaaS), to facilitate auditors to fully use technologies even with limited experience and knowledge. In the CAIaaS, auditors

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Sun, Ting, Michael Alles, and Miklos A. Vasarhelyi. "Adopting continuous auditing." Managerial Auditing Journal 30, no. 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

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Zhang, Li. "Research on Audit Data Analysis under the Background of Big Data." Journal of Electronic Research and Application 5, no. 3 (2021): 28–33. http://dx.doi.org/10.26689/jera.v5i3.2401.

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With the arrival of the era of big data, the audit thinking mode has been promoted to change. Under the influence of big data, audit will become an activity of continuous behavior. Through cloud data, the staff can control the operation status and risk assessment of the whole enterprise, timely analyze, control and respond to risks, and protect the enterprise to reduce risks. With the advent of the era of big data, audit data analysis is becoming more and more important. At the same time, a large amount of data analysis also brings challenges to auditors. Methods to deal and solve the challeng

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Kogan, Alexander, Ephraim F. Sudit, and Miklos A. Vasarhelyi. "Continuous Online Auditing: A Program of Research." Journal of Information Systems 13, no. 2 (1999): 87–103. http://dx.doi.org/10.2308/jis.1999.13.2.87.

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The progressive computerization of business processes and widespread availability of computer networking make it possible to dramatically increase the frequency of periodic audits by redesigning the auditing architecture around Continuous Online Auditing (COA). Continuous auditing is viewed here as a type of auditing that produces audit results simultaneously with, or a short period of time after, the occurrence of relevant events. It is arguable that continuous auditing can be implemented only as an online system, i.e., a system that is permanently connected through computer networking to bot

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Wang, Ke, Michael Zipperle, Marius Becherer, Florian Gottwalt, and Yu Zhang. "An AI-Based Automated Continuous Compliance Awareness Framework (CoCAF) for Procurement Auditing." Big Data and Cognitive Computing 4, no. 3 (2020): 23. http://dx.doi.org/10.3390/bdcc4030023.

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Compliance management for procurement internal auditing has been a major challenge for public sectors due to its tedious period of manual audit history and large-scale paper-based repositories. Many practical issues and potential risks arise during the manual audit process, including a low level of efficiency, accuracy, accountability, high expense and its laborious and time consuming nature. To alleviate these problems, this paper proposes a continuous compliance awareness framework (CoCAF). It is defined as an AI-based automated approach to conduct procurement compliance auditing. CoCAF is u

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Lebedynets, Viacheslav, and Tetiana Karamavrova. "THE INTERNAL AUDITORS OF PHARMACEUTICAL QUALITY SYSTEMS COMPETENCE IMPROVING." EUREKA: Health Sciences, no. 1 (January 30, 2021): 94–100. http://dx.doi.org/10.21303/2504-5679.2021.001625.

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The importance of internal audits for the pharmaceutical company, which is indicated in the guidelines for good practices in pharmacy (in particular, GMP, GDP). The issue of selection, training, grading, certification and continuous improvement of the auditor’s competence at pharmaceutical companies are relevant and important both for domestic ones, and for foreign enterprises. The aim of the study was to determine the competence of the pharmacy quality system internal auditors’ and the areas of its development. Materials and methods. The object of the study was the competenc

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Halper, Fern, John Snively, and Miklos Vasarhelyi. "The Continuous Process Audit System: Knowledge Acquisition and Representation." EDPACS 20, no. 4 (1992): 1–13. http://dx.doi.org/10.1080/07366989209451595.

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Thomas, Mathew A., and Rahul R. Marathe. "Forensic Considerations in Determining Timing of Continuous Audit Systems." Technology Operation Management 2, no. 2 (2011): 80–89. http://dx.doi.org/10.1007/s13727-012-0009-7.

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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 (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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Bradford-Knox, Richard. "Approaches to and the management of the audit process in the food industry." British Food Journal 119, no. 4 (2017): 759–70. http://dx.doi.org/10.1108/bfj-10-2016-0484.

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Purpose The purpose of this paper is to identify the purpose of food safety auditing, effectiveness in maintaining and improving standards of food safety and ways to improve the process. Design/methodology/approach Using a grounded approach semi-structured interviews were held with actors with experience of food safety auditing. The aims and objectives being to obtain their viewpoints drawn from their experience. Findings The purpose of food safety audits should be regarded as one of continuous improvement rather than a single snapshot or policing exercise. Audits in terms of cost can be exces

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Kumar, Ravinder. "Kaizen a Tool for Continuous Quality Improvement in Indian Manufacturing Organization." International Journal of Mathematical, Engineering and Management Sciences 4, no. 2 (2019): 452–59. http://dx.doi.org/10.33889/ijmems.2019.4.2-037.

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Kaizen is a practice of continuous improvements in manufacturing, assembly, quality and engineering. In this paper author have discussed the problems faced by a leading automobile manufacturing organization on quality of interior parts of the automobile like plastics and rubber. During study author used a new technique called “Global Customer Audit” which is basically a vehicle audit from final customer point of view for interior parts of automobiles. During this audit, author has observed various defects and by using different quality control tools like pareto charts, histograms, check sheets

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Marín-López, Andrés, Sergio Chica-Manjarrez, David Arroyo, Florina Almenares-Mendoza, and Daniel Díaz-Sánchez. "Security Information Sharing in Smart Grids: Persisting Security Audits to the Blockchain." Electronics 9, no. 11 (2020): 1865. http://dx.doi.org/10.3390/electronics9111865.

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With the transformation in smart grids, power grid companies are becoming increasingly dependent on data networks. Data networks are used to transport information and commands for optimizing power grid operations: Planning, generation, transportation, and distribution. Performing periodic security audits is one of the required tasks for securing networks, and we proposed in a previous work autoauditor, a system to achieve automatic auditing. It was designed according to the specific requirements of power grid companies, such as scaling with the huge number of heterogeneous equipment in power g

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Boros, Erzsébet, István Szél, and Zoltán Dénes. "The role of pharmacotherapeutical audit in the improvement of pharmacotherapy during inpatient rehabilitation care. Experience for the National Institute of Medical Rehabilitation, Hungary." Orvosi Hetilap 153, no. 25 (2012): 997–1002. http://dx.doi.org/10.1556/oh.2012.29368.

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Pharmacotherapy is one of the most important and dangerous area in hospital health care, that explains why innumerable efforts are made worldwide to improve this process and prevent mistakes. Although clinical audit is a well known and widely used method, it is very rarely used for this purpose and scientific papers dealing with this topic can be scarcely found. In the last 20 years different quality management systems were introduced into the Hungarian hospitals, but most of them are not specific for the medical care. The most important element of quality management systems is the internal, p

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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 (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

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Gangolly, Jagdish S. "AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC., Audit Analytics and Continuous Audit: Looking towards the Future." Journal of Emerging Technologies in Accounting 13, no. 1 (2016): 187–88. http://dx.doi.org/10.2308/jeta-10490.

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Appelbaum, Deniz, and Robert A. Nehmer. "Using Drones in Internal and External Audits: An Exploratory Framework." Journal of Emerging Technologies in Accounting 14, no. 1 (2017): 99–113. http://dx.doi.org/10.2308/jeta-51704.

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ABSTRACT: Recently the FAA relaxed restrictions on the use of drones or Unmanned Aircraft Systems (UASs) for commercial purposes. Markets for commercial drone use are in the technology trigger phase of the Gartner Group's Hyper Cycle, with developments occurring rapidly in real estate, agriculture (farming), the film industry, insurance, and other areas. Examination and inspection applications of drones have been proposed in heavy industry and cell tower inspection. Previous research suggests an incremental structure for implementing technological innovations such as continuous auditing (CA).

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CHKHUTIASHVILI, L. V. "IMPLEMENTATION OF DIGITAL TECHNOLOGIES IN INTERNAL AUDIT AND CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 12 (2020): 115–17. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.03.016.

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The author explores the introduction of digital technologies in internal audit and control and the prospects for their application to expand the prospects of internal auditors and controllers. The future of internal audit and control over intelligent digitalization, which modifies the traditional approach into a qualitatively new concept of "continuous control", which allows continuous assessment of risks, controls, compliance of existing procedures with established ones, deviations from set indicators using a pre-configured constant flow of analytical information on selected objects.

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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 (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 material

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ABBONDATI, G. "14 Paediatric day-case tonsillectomy — Improving clinicaloutcomes by continuous audit." Ambulatory Surgery 12 (2005): S5. http://dx.doi.org/10.1016/s0966-6532(05)80015-0.

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Shuhidan, Shuhaida Mohamed, Muhd Farihin Azmy Haslan, Mohd Daniel Mohd-Nassir, Saidatul Rahah Hamidi, and Zuraidah Mohd-Sanusi. "Development of CFA Dashboard for Continuous Audit Using R Language." Journal of Physics: Conference Series 1529 (April 2020): 022020. http://dx.doi.org/10.1088/1742-6596/1529/2/022020.

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AhChong, A. K., K. M. Chiu, I. C. Law, M. K. Chu, and A. W. C. Yip. "SINGLE-LAYER CONTINUOUS ANASTOMOSIS IN GASTROINTESTINAL SURGERY: A PROSPECTIVE AUDIT." ANZ Journal of Surgery 66, no. 1 (1996): 34–36. http://dx.doi.org/10.1111/j.1445-2197.1996.tb00697.x.

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