Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis. Technology...
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Systems in Auditing" (PDF). USC Expert Systems Review: 1–20. Vasarhelyi, Miklos (June 1990). "The Continuous Audit of Online Systems" (PDF). Auditing: A Journal...
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General of the United States Continuous auditing Cost auditing COSO framework, Risk management EarthCheck Financial audit, External auditor, Certified...
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employed by organizations to perform the internal auditing activity. The scope of internal auditing within an organization may be broad and may involve...
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Automated decision-making (section Continuous auditing)
inputs from other electronic sources. Continuous auditing uses advanced analytical tools to automate auditing processes. It can be utilized in the private...
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government performance auditing. According to the US Government Auditing Standards, "Performance audits are defined as audits that provide findings or...
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Information technology general controls (category Auditing)
3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment GTAG 4: Management of IT Auditing GTAG 5: Managing and Auditing Privacy...
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closings, and monitors regulatory controls through a system known as continuous auditing. The company's software is cloud-based, primarily running on the...
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Mohammad Javad Abdolmohammadi (category Internal audit)
Research Foundation (IIARF) CBOK 2010, CBOK 2006, a monograph on "Continuous Internal Auditing" in 2005, and another monograph on "CAE Strategic Relationships"...
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technology, big data, and “continuous auditing.” International Standards on Auditing ISA 500 Audit Evidence HKSA 500 Audit Evidence Financial statement...
17 KB (2,162 words) - 07:46, 24 May 2025
Continuous monitoring can be traced back to its roots in traditional auditing processes. It goes further than a traditional periodic snapshot audit by...
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Applications of artificial intelligence (section Audit)
AI makes continuous auditing possible. Potential benefits include reducing audit risk, increasing the level of assurance, and reducing audit duration...
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Internal control (category Auditing)
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency...
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S2CID 253467923. David Y. Chan; Victoria Chiu; Miklos A. Vasarhelyi (2018). Continuous auditing : theory and application (1st ed.). Bingley, UK: Emerald Publishing...
78 KB (9,882 words) - 23:59, 9 June 2025
Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB) is considered as the benchmark for audit process. Almost...
37 KB (4,837 words) - 23:39, 19 June 2025
Continual improvement process (redirect from Continuous improvement)
P. (2003). "Continual Improvement Auditing" (PDF). Retrieved 6 December 2017. Massé, K. (3 April 2014). "Continuous vs Continual". Lean Enterprise Institute...
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registry for a period of 2 years following an audit carried out by an organization accredited by IATA. The auditing standards have been developed in collaboration...
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risk event (I) Cost auditing Technical audit Risk based internal auditing An approach to implementing Risk Based Internal Auditing "Risk Management Consulting...
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analytical tools, portals and repositories. Continuous Auditing Data governance Information technology audit IT risk IT risk management Public Company Accounting...
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The Board of Audit of Japan is responsible for ensuring the adequacy of the Government's financial management by continuously auditing and supervising...
12 KB (1,358 words) - 05:56, 20 October 2023
services. Audit Center for Audit Quality Continuous auditing COSO framework, Risk management Quality audit Heery, Edmund; Noon, Mike (2017). "A Dictionary...
13 KB (1,294 words) - 05:11, 26 May 2025
outline include: Computer Auditing Overview Legal and Ethical Issues for Computer Auditors Understanding CAATs Computer Auditing Project Planning Data Access...
24 KB (2,242 words) - 00:18, 10 November 2024
Lead auditor (category Internal audit)
External auditor COSO framework Financial audit Continuous auditing Audit risk Green Globe Information technology audit ISO/CD 30415 Diversity and inclusion...
3 KB (276 words) - 15:12, 5 February 2024
Machine Singapore Qualification Programme Auditing Profession Act s37(2) Auditing Profession Act s41(a) Auditing Profession Act s41(3) "Who We Are". Chartered...
26 KB (2,821 words) - 01:44, 25 May 2025
supported releases. Ports are generally not subject to the same continuous auditing as the base system due to lack of manpower. Binary packages are built...
131 KB (8,646 words) - 20:27, 20 June 2025
Accounting (section Auditing)
supported by IFAC. The International Auditing and Assurance Standards Board sets international standards for auditing, assurance, and quality control; the...
52 KB (4,872 words) - 06:40, 9 June 2025
monitoring, or a hybrid approach?, 21st World Continuous Auditing and Reporting Symposium Short Audit Channel TV segment on Benford's Law and Data Analysis...
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enterprise-level scale. Organizations in different industries have different auditing and security requirements. Some factors affecting the organizations' requirements...
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designated to the understanding of EDP in the auditing profession. This led to the publishing of Auditing & EDP which provided guidance on the topic and...
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Government Auditing and publishes guidelines and international standards on auditing. INTOSAI was founded in 1953 in Havana, Cuba. Thirty-four audit organizations...
27 KB (2,296 words) - 08:31, 19 February 2025