Continuous auditing :: theory and application /
Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book's...
Gespeichert in:
| Weitere Verfasser: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, UK :
Emerald Publishing,
2018.
|
| Ausgabe: | First edition. |
| Schriftenreihe: | Rutgers accounting information systems series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book's purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research. |
| Beschreibung: | 1 online resource (viii, 350 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781787434134 1787434133 |
Internformat
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| 245 | 0 | 0 | |a Continuous auditing : |b theory and application / |c editors, David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi. |
| 250 | |a First edition. | ||
| 264 | 1 | |a Bingley, UK : |b Emerald Publishing, |c 2018. | |
| 264 | 4 | |c ©2018 | |
| 300 | |a 1 online resource (viii, 350 pages) : |b illustrations | ||
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| 588 | 0 | |a Vendor-supplied metadata. | |
| 520 | |a Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book's purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research. | ||
| 505 | 0 | 0 | |g Machine generated contents note: |t Continuous Auditing -- A New View / |r Miklos A. Vasarhelyi -- |t Development and Intellectual Structure of Continuous Auditing Research / |r Miklos A. Vasarhelyi -- |t Continuous Audit of Online Systems / |r Fern B. Halper -- |t Continuous Auditing of Database Applications: An Embedded Audit Module Approach / |r Uday S. Murthy -- |t Continuous Online Auditing: A Program of Research / |r Miklos A. Vasarhelyi -- |t Feasibility and Economics of Continuous Assurance / |r Miklos A. Vasarhelyi -- |t Continuous Auditing: Building Automated Auditing Capability / |r Peter L. McMickle -- |t Principles of Analytic Monitoring for Continuous Assurance / |r Alexander Kogan -- |t Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens / |r Miklos A. Vasarhelyi -- |t Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations / |r Miklos A. Vasarhelyi -- |t Innovation and Practice of Continuous Auditing / |r Miklos A. Vasarhelyi -- |t Evolution of Auditing: From the Traditional Approach to the Future Audit / |r Miklos Vasarhelyi -- |t Audit Ecosystem to Support Blockchain-based Accounting and Assurance / |r Stephen Kozlowski -- |t New Perspective: Data Analytics as a Precursor to Audit Automation / |r Miklos A. Vasarhelyi. |
| 650 | 0 | |a Auditing. |0 http://id.loc.gov/authorities/subjects/sh85009477 | |
| 650 | 7 | |a Economics, finance, business & management. |2 bicssc | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x Financial. |2 bisacsh | |
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| 700 | 1 | |a Chan, David Y., |e editor. | |
| 700 | 1 | |a Chiu, Victoria, |e editor. | |
| 700 | 1 | |a Vasarhelyi, Miklos A., |e editor. |0 http://id.loc.gov/authorities/names/n83005920 | |
| 758 | |i has work: |a Continuous auditing (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGmQbjHgkwxbCFvPbvtfG3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
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| author2 | Chan, David Y. Chiu, Victoria Vasarhelyi, Miklos A. |
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| author_GND | http://id.loc.gov/authorities/names/n83005920 |
| author_additional | Miklos A. Vasarhelyi -- Fern B. Halper -- Uday S. Murthy -- Peter L. McMickle -- Alexander Kogan -- Miklos Vasarhelyi -- Stephen Kozlowski -- Miklos A. Vasarhelyi. |
| author_facet | Chan, David Y. Chiu, Victoria Vasarhelyi, Miklos A. |
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| contents | Continuous Auditing -- A New View / Development and Intellectual Structure of Continuous Auditing Research / Continuous Audit of Online Systems / Continuous Auditing of Database Applications: An Embedded Audit Module Approach / Continuous Online Auditing: A Program of Research / Feasibility and Economics of Continuous Assurance / Continuous Auditing: Building Automated Auditing Capability / Principles of Analytic Monitoring for Continuous Assurance / Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens / Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations / Innovation and Practice of Continuous Auditing / Evolution of Auditing: From the Traditional Approach to the Future Audit / Audit Ecosystem to Support Blockchain-based Accounting and Assurance / New Perspective: Data Analytics as a Precursor to Audit Automation / |
| ctrlnum | (OCoLC)1029759767 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | First edition. |
| format | Electronic eBook |
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| id | ZDB-4-EBU-on1029759767 |
| illustrated | Illustrated |
| indexdate | 2024-11-26T14:49:30Z |
| institution | BVB |
| isbn | 9781787434134 1787434133 |
| language | English |
| oclc_num | 1029759767 |
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| physical | 1 online resource (viii, 350 pages) : illustrations |
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| publishDate | 2018 |
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| series | Rutgers accounting information systems series. |
| series2 | Rutgers accounting information systems series |
| spelling | Continuous auditing : theory and application / editors, David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi. First edition. Bingley, UK : Emerald Publishing, 2018. ©2018 1 online resource (viii, 350 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Rutgers accounting information systems series Includes bibliographical references and index. Vendor-supplied metadata. Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book's purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research. Machine generated contents note: Continuous Auditing -- A New View / Miklos A. Vasarhelyi -- Development and Intellectual Structure of Continuous Auditing Research / Miklos A. Vasarhelyi -- Continuous Audit of Online Systems / Fern B. Halper -- Continuous Auditing of Database Applications: An Embedded Audit Module Approach / Uday S. Murthy -- Continuous Online Auditing: A Program of Research / Miklos A. Vasarhelyi -- Feasibility and Economics of Continuous Assurance / Miklos A. Vasarhelyi -- Continuous Auditing: Building Automated Auditing Capability / Peter L. McMickle -- Principles of Analytic Monitoring for Continuous Assurance / Alexander Kogan -- Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens / Miklos A. Vasarhelyi -- Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations / Miklos A. Vasarhelyi -- Innovation and Practice of Continuous Auditing / Miklos A. Vasarhelyi -- Evolution of Auditing: From the Traditional Approach to the Future Audit / Miklos Vasarhelyi -- Audit Ecosystem to Support Blockchain-based Accounting and Assurance / Stephen Kozlowski -- New Perspective: Data Analytics as a Precursor to Audit Automation / Miklos A. Vasarhelyi. Auditing. http://id.loc.gov/authorities/subjects/sh85009477 Economics, finance, business & management. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing fast Chan, David Y., editor. Chiu, Victoria, editor. Vasarhelyi, Miklos A., editor. http://id.loc.gov/authorities/names/n83005920 has work: Continuous auditing (Text) https://id.oclc.org/worldcat/entity/E39PCGmQbjHgkwxbCFvPbvtfG3 https://id.oclc.org/worldcat/ontology/hasWork Print version: Continuous auditing. First edition. ©2018 1787434141 9781787434141 (OCoLC)1013489408 Rutgers accounting information systems series. FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1638574 Volltext |
| spellingShingle | Continuous auditing : theory and application / Rutgers accounting information systems series. Continuous Auditing -- A New View / Development and Intellectual Structure of Continuous Auditing Research / Continuous Audit of Online Systems / Continuous Auditing of Database Applications: An Embedded Audit Module Approach / Continuous Online Auditing: A Program of Research / Feasibility and Economics of Continuous Assurance / Continuous Auditing: Building Automated Auditing Capability / Principles of Analytic Monitoring for Continuous Assurance / Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens / Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations / Innovation and Practice of Continuous Auditing / Evolution of Auditing: From the Traditional Approach to the Future Audit / Audit Ecosystem to Support Blockchain-based Accounting and Assurance / New Perspective: Data Analytics as a Precursor to Audit Automation / Auditing. http://id.loc.gov/authorities/subjects/sh85009477 Economics, finance, business & management. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85009477 |
| title | Continuous auditing : theory and application / |
| title_alt | Continuous Auditing -- A New View / Development and Intellectual Structure of Continuous Auditing Research / Continuous Audit of Online Systems / Continuous Auditing of Database Applications: An Embedded Audit Module Approach / Continuous Online Auditing: A Program of Research / Feasibility and Economics of Continuous Assurance / Continuous Auditing: Building Automated Auditing Capability / Principles of Analytic Monitoring for Continuous Assurance / Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens / Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations / Innovation and Practice of Continuous Auditing / Evolution of Auditing: From the Traditional Approach to the Future Audit / Audit Ecosystem to Support Blockchain-based Accounting and Assurance / New Perspective: Data Analytics as a Precursor to Audit Automation / |
| title_auth | Continuous auditing : theory and application / |
| title_exact_search | Continuous auditing : theory and application / |
| title_full | Continuous auditing : theory and application / editors, David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi. |
| title_fullStr | Continuous auditing : theory and application / editors, David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi. |
| title_full_unstemmed | Continuous auditing : theory and application / editors, David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi. |
| title_short | Continuous auditing : |
| title_sort | continuous auditing theory and application |
| title_sub | theory and application / |
| topic | Auditing. http://id.loc.gov/authorities/subjects/sh85009477 Economics, finance, business & management. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Auditing fast |
| topic_facet | Auditing. Economics, finance, business & management. BUSINESS & ECONOMICS Accounting Financial. Auditing |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1638574 |
| work_keys_str_mv | AT chandavidy continuousauditingtheoryandapplication AT chiuvictoria continuousauditingtheoryandapplication AT vasarhelyimiklosa continuousauditingtheoryandapplication |