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Continuous Auditing: A Literature Review

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References

1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
1992A Review of MIS Research and Disciplinary Development559 cited
2006Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens300 cited
2001Continuous auditing: the audit of the future164 cited
2004Restoring public trust in the accounting profession by developing anti‐fraud education, programs, and auditing91 cited
2004Auditing in the e‐commerce era88 cited
2005Continuous auditing: verifying information integrity and providing assurances for financial reports41 cited
2005Implications of Section 201 of the Sarbanes–Oxley Act: The role of the audit committee in managing the informational costs of the restriction on auditors engaging in consulting30 cited

Cited by

2010The ERP Auditlab - A Prototypical Framework for Evaluating Enterprise Resource Planning System Assurance13 cited
2020Continuous Auditing as a Strategic Tool in Public Sector Internal Audit: The Turkish Case13 cited
2016Evaluating Information Systems with Continuous Assurance Services12 cited
2022Empirical evaluation of continuous auditing system use: a systematic review7 cited

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