In:
Journal of Information Systems, American Accounting Association, Vol. 28, No. 1 ( 2014-06-01), p. 287-310
Kurzfassung:
The need for continuous auditing and continuous monitoring (CA/CM) has increased in the global digital economy. Modern computer-based systems make it possible to measure and monitor business processes at an unprecedented level of detail in a real- or near real-time basis. This empowers auditors to become increasingly dependent on computer technology and software tools. While there is a growing body of literature related to this domain, there is a need for empirical evidence from actual implementations that document these systems in detail. In this research, we perform such an investigation on three CA/CM systems, namely SAPSECURE, CAMAP, and Bagheera-S™.
Materialart:
Online-Ressource
ISSN:
1558-7959
,
0888-7985
Sprache:
Englisch
Verlag:
American Accounting Association
Publikationsdatum:
2014
ZDB Id:
2068800-3
SSG:
24,1
SSG:
3,2
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