Continuous Auditing and Continuous Monitoring in ERP Environments: Case Studies of Application Implementations.

• Autores: Kishore Singh, Peter J. Best, Mario Bojilov, Catherine Blunt
• Localización: Journal of information systems, ISSN 0888-7985, Vol. 28, Nº. 1, 2014, págs. 287-310
• Idioma: inglés
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• Resumen

  • The need for continuous auditing and continuous monitoring (CA/CM) has increased in the global digital economy. Modern computer-based systems make it possible to measure and monitor business processes at an unprecedented level of detail in a real- or near real-time basis. This empowers auditors to become increasingly dependent on computer technology and software tools. While there is a growing body of literature related to this domain, there is a need for empirical evidence from actual implementations that document these systems in detail. In this research, we perform such an investigation on three CA/CM systems, namely SAPSECURE, CAMAP, and Bagheera-Se™.