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Cipriano, H., Pereira, R., Almeida, R., Da Silva, M. M. & Rosário, T. (2019). Addressing continuous auditing challenges in the digital age: a literature review. In Organizational auditing and assurance in the digital age . (pp. 153-171).: IGI Global.
H. M. Cipriano et al., "Addressing continuous auditing challenges in the digital age: a literature review", in Organizational auditing and assurance in the digital age , IGI Global, 2019, pp. 153-171
@incollection{cipriano2019_1715163178445, author = "Cipriano, H. and Pereira, R. and Almeida, R. and Da Silva, M. M. and Rosário, T.", title = "Addressing continuous auditing challenges in the digital age: a literature review", chapter = "", booktitle = "Organizational auditing and assurance in the digital age ", year = "2019", volume = "", series = "", edition = "", pages = "153-153", publisher = "IGI Global", address = "", url = "https://www.igi-global.com/gateway/chapter/222624" }
TY - CHAP TI - Addressing continuous auditing challenges in the digital age: a literature review T2 - Organizational auditing and assurance in the digital age AU - Cipriano, H. AU - Pereira, R. AU - Almeida, R. AU - Da Silva, M. M. AU - Rosário, T. PY - 2019 SP - 153-171 DO - 10.4018/978-1-5225-7356-2.ch008 UR - https://www.igi-global.com/gateway/chapter/222624 AB - 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. ER -