Continuous auditing is a slightly more than 20 years old. It has been continuously swinging between a perceived large usefulness in theory, and several technical issues and practical concerns. The work provides a synthetic review of the potential and issues linked to continuous auditing, yet indicating some new patterns and challenges still open for research and to be addressed for the full development of this approach in company practice.
The Continuous Evolution of Continuous Auditing: Current Issues and Research Opportunities
ZAMBON, Stefano
2010
Abstract
Continuous auditing is a slightly more than 20 years old. It has been continuously swinging between a perceived large usefulness in theory, and several technical issues and practical concerns. The work provides a synthetic review of the potential and issues linked to continuous auditing, yet indicating some new patterns and challenges still open for research and to be addressed for the full development of this approach in company practice.File in questo prodotto:
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