Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Silva, J., Miklos A. Vasarhelyi & Laureano, Raul M. S. (2025). Selecting KRI for Continuous Auditing: A Delphi Study. 66th World Continuous Auditing and Reporting Symposium.
Exportar Referência (IEEE) 
J. F. Silva et al.,  "Selecting KRI for Continuous Auditing: A Delphi Study", in 66th World Continuous Auditing and Reporting Symp., Lisboa, 2025
Exportar BibTeX 
@misc{silva2025_1773393796074,
	author = "Silva, J. and Miklos A. Vasarhelyi and Laureano, Raul M. S.",
	title = "Selecting KRI for Continuous Auditing: A Delphi Study",
	year = "2025",
	howpublished = "Digital",
	url = "https://bru.iscte-iul.pt/research/conferences/66th-world-continuous-auditing-and-reporting-symposium/"
}
Exportar RIS 
TY  - CPAPER
TI  - Selecting KRI for Continuous Auditing: A Delphi Study
T2  - 66th World Continuous Auditing and Reporting Symposium
AU  - Silva, J.
AU  - Miklos A. Vasarhelyi
AU  - Laureano, Raul M. S.
PY  - 2025
CY  - Lisboa
UR  - https://bru.iscte-iul.pt/research/conferences/66th-world-continuous-auditing-and-reporting-symposium/
AB  - The paper explores the selection of Key Risk Indicators (KRIs) for the continuous audit of service station operations using the Delphi method. Continuous auditing enhances risk management by leveraging real-time data to improve operational efficiency and organizational integrity. The study reviews the theoretical framework of continuous auditing and emphasizes the critical role of KRIs in modern risk assessment. Expert opinions were gathered to prioritize 13 relevant KRIs across four key areas: Operations, Stock Management, System Integration, and Cash Management, focusing on the specific context of service stations in the Iberian region. The findings reveal a shift from traditional periodic audits to a dynamic continuous model, enabling prompt detection of anomalies and informed decision-making. This research provides a structured approach to selecting effective KRIs, ultimately enhancing risk management processes and competitive advantage for organizations.
ER  -