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Continuous Auditing/Continuous Monitoring (CA/CM)

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.

Auditors’ perceptions of the impact of continuous auditing on the quality of internet reported financial information in Egypt,Considerations regarding the design of an online collaborative audit system,Designing CA/CM to fit not-for-profit organizations,Editorial: Special issue on continuous auditing / continuous monitoring,Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems,Internal control effectiveness – a clustering approach

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