Ciência-IUL
Publicações
Descrição Detalhada da Publicação
Título Livro
Organizational auditing and assurance in the digital age
Ano (publicação definitiva)
2019
Língua
Inglês
País
Estados Unidos da América
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Abstract/Resumo
Organizations face a challenge on the emerging technology-enabled businesses to prevent fraud and mitigate risks. Information technology (IT) advancements also provided the possibility of ongoing risk assessment and ongoing control assessment on the growing data volume in the digital age. Although organizations perceive the benefits of continuous auditing (CA) and continuous monitoring (CM), its adoption is low. Some barriers limit CA and CM adoption along with common challenges that organizations must face during implementation. This chapter provides a systematic literature review to promote CA and CM by presenting the main challenges in implementations and general guidance to overcome the identified challenges.
Agradecimentos/Acknowledgements
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Palavras-chave
Continuous assurance,Continuous monitoring,Computer assisted audit techniques,Data analytics,Data reliability,Data warehouse,Implementation,Information systems,Internal audit,Internal control,Recommendations,Systematic literature review
Registos de financiamentos
Referência de financiamento | Entidade Financiadora |
---|---|
UID/MULTI/0446/2013 | Fundação para a Ciência e a Tecnologia |