Asia Pacific University Library catalogue


Continuous auditing : a book of theory and application / edited by David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi.

Contributor(s): Chan, David Y | Chiu, Victoria | Vasarhelyi, Miklos AMaterial type: TextTextSeries: Rutgers studies in accouting analyticsPublication details: Bingley, UK : Emerald Publishing, 2018Description: viii, 350 p. : ill. ; 25 cmISBN: 9781787434141 (hbk.)Subject(s): AuditingAdditional physical formats: Print version :: No titleDDC classification: 657.45 LOC classification: HF5667 | .C66 2018
Contents:
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.
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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.

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