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Readiness of Low Complexity ERP for Continuous Auditing in SMEs: The Brazilian Case Study
16 references·0 citing·45 second hop
Readiness of Low Complexity ERP for Continuous Auditing in SMEs: The Brazilian Case Study (2022)Readiness of Low Complexity ERP for Conti…Understanding usage and value of audit analytics for internal auditors: An organizational approach (2018)Understanding usage and value…Whose Innovation Performance Benefits More from External Networks: Entrepreneurial or Conservative Firms? (2015)Whose Innovation Performance …Compliance monitoring in business processes: Functionalities, application, and tool-support (2015)Compliance monitoring in busi…A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities (2015)A synthesis of empirical inte…Internal Control: Integrated Framework (2014)Internal Control: Integrated …A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing (2014)A Field Study on the Use of P…What factors influence auditors' use of computer-assisted audit techniques? 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References

  • 2010Design Science Research in Information Systems1,434 cited
  • 2014Internal Control: Integrated Framework774 cited
  • 1999A role-based access control model and reference implementation within a corporate intranet442 cited
  • 2006SME internationalization and performance: Growth vs. profitability370 cited
  • 2009In good company: The role of personal and inter-firm networks for new-venture internationalization in a transition economy344 cited
  • 2006Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens300 cited
  • 2015A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities278 cited
  • 2004Principles of Analytic Monitoring for Continuous Assurance231 cited
  • 2014A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing203 cited
  • 2008Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations202 cited
  • 2015Compliance monitoring in business processes: Functionalities, application, and tool-support193 cited
  • 2010Continuous Auditing in ERP System Environments: The Current State and Future Directions178 cited
  • 2013What factors influence auditors' use of computer-assisted audit techniques?164 cited
  • 2015Whose Innovation Performance Benefits More from External Networks: Entrepreneurial or Conservative Firms?

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156 cited
  • 2018Understanding usage and value of audit analytics for internal auditors: An organizational approach151 cited
  • 2012The acceptance and adoption of continuous auditing by internal auditors: A micro analysis148 cited
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