Continuous auditing : a book of theory and application /
edited by David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi.
- Bingley, UK : Emerald Publishing, 2018.
- viii, 350 p. : ill. ; 25 cm.
- Rutgers studies in accouting analytics. .
Academic
Introduction; David Y Chan, Victoria Chiu, and Miklos A. Vasarhelyi 1. Continuous Auditing--A New View; Nancy Bumgarner, Miklos A. Vasarhelyi 2. The development and intellectual structure of continuous auditing research; Victoria Chiu, Qi Liu, Miklos A. Vasarhelyi 3. The Continuous Audit of Online Systems; Miklos A. Vasarhelyi, Fern B. Halper 4. Continuous Auditing of Database Applications: An Embedded Audit Module Approach; S. Michael Groomer, Uday S. Murthy 5. Continuous Online Auditing: A Program of Research; Alexander Kogan, Ephraim F. Sudit, Miklos A. Vasarhelyi 6. Feasibility and Economics of Continuous Assurance; Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 7. Continuous Auditing: Building Automated Auditing Capability; Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam, Peter L. McMickle 8. Principles of Analytic Monitoring for Continuous Assurance; Miklos A. Vasarhelyi, Michael G. Alles, Alexander Kogan, Rutgers University 9. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens; Michael Alles, Gerard Brennan, Alexander Kogan, Miklos A. Vasarhelyi 10. Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations; Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 11. Innovation and Practice of Continuous Auditing; David Y. Chan, Miklos A. Vasarhelyi 12. Evolution of Auditing: From the Traditional Approach to the Future Audit; Paul Eric Byrnes, Abdullah Al-Awadhi, Benita Gullvist, Helen Brown-Liburd, Ryan Teeter, J. Donald Warren, Miklos Vasarhelyi 13. An Audit Ecosystem to support Blockchain-based Accounting & Assurance; Stephen Kozlowski 14. New Perspective: Data Analytics as a Precursor to Audit Automation; David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi Conclusion; David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi.
Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time;
Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.
9781787434141 (hbk.)
9781787434653 Emerald Publishing
Auditing.
HF5667 / .C66 2018
657.45
Academic
Introduction; David Y Chan, Victoria Chiu, and Miklos A. Vasarhelyi 1. Continuous Auditing--A New View; Nancy Bumgarner, Miklos A. Vasarhelyi 2. The development and intellectual structure of continuous auditing research; Victoria Chiu, Qi Liu, Miklos A. Vasarhelyi 3. The Continuous Audit of Online Systems; Miklos A. Vasarhelyi, Fern B. Halper 4. Continuous Auditing of Database Applications: An Embedded Audit Module Approach; S. Michael Groomer, Uday S. Murthy 5. Continuous Online Auditing: A Program of Research; Alexander Kogan, Ephraim F. Sudit, Miklos A. Vasarhelyi 6. Feasibility and Economics of Continuous Assurance; Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 7. Continuous Auditing: Building Automated Auditing Capability; Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam, Peter L. McMickle 8. Principles of Analytic Monitoring for Continuous Assurance; Miklos A. Vasarhelyi, Michael G. Alles, Alexander Kogan, Rutgers University 9. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens; Michael Alles, Gerard Brennan, Alexander Kogan, Miklos A. Vasarhelyi 10. Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations; Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 11. Innovation and Practice of Continuous Auditing; David Y. Chan, Miklos A. Vasarhelyi 12. Evolution of Auditing: From the Traditional Approach to the Future Audit; Paul Eric Byrnes, Abdullah Al-Awadhi, Benita Gullvist, Helen Brown-Liburd, Ryan Teeter, J. Donald Warren, Miklos Vasarhelyi 13. An Audit Ecosystem to support Blockchain-based Accounting & Assurance; Stephen Kozlowski 14. New Perspective: Data Analytics as a Precursor to Audit Automation; David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi Conclusion; David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi.
Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time;
Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.
9781787434141 (hbk.)
9781787434653 Emerald Publishing
Auditing.
HF5667 / .C66 2018
657.45