Continuous Auditing/Continuous Monitoring (CA/CM)
This e-book of Managerial Auditing Journal is dedicated to the fields of continuous auditing/monitoring (CA/CM) and continuous reporting. While continuous auditing as a conceptual approach has been around for a number of years, starting with the paper by Miklos Vasarhelyi and Fern Halper (1991), initial impediments to implementations of CA/CM approaches were primarily technological. This is not unlike the early work in relational databases, as it was also a desired possibility, but the required technology was unavailable. Today, we do see many firms using more real-time approaches to monitoring and auditing their transactions. However, there are some concerns that continue to be raised. While technology is still a critical hurdle, other concerns include the commitment by management to providing the necessary resources and second is the problems associated with dealing with large amounts of data. In this e-book, we have papers that focus on each of these concerns.
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