Continuous auditing technologies and models: A discussion

被引：25
|
作者：
Flowerday, S. [1 ]
Blundell, A. W. [1 ]
Von Solms, R. [1 ]
机构：
[1] Nelson Mandela Metropolitan Univ, Ctr Informat Secur Studies, Port Elizabeth, South Africa
来源：
COMPUTERS & SECURITY | 2006年 / 25卷 / 05期
关键词：
continuous auditing; real-time assurances; information integrity; internal controls; technology-based prevention;
D O I：
10.1016/j.cose.2006.06.004
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
In the age of real-time accounting and real-time communication current audit practices, while effective, often provide audit results long after fraud and/or errors have occurred. Real-time assurances can assist in preventing intentional or unintentional errors. This can best be achieved through continuous auditing which relies heavily on technology. These technologies are embedded within and are crucial to continuous auditing models. (c) 2006 Elsevier Ltd. All rights reserved.
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页码：325 / 331
页数：7
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