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The advent of new enabling technologies and the surge in corporate scandals has combined to increase the supply, the demand, and the development of enabling technologies for a new system of continuous assurance and measurement. This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking(More)
Comments are welcome and may be addressed to Alex Kogan at kogan@andromeda.rutgers.edu. We thank the KPMG CAR-Lab at Rutgers Business School and Siemens Corporation for support. All views expressed in this paper are those of the authors alone. In this paper we report on the approach we have developed and the lessons we have learned in an implementation of(More)
When implementing continuous auditing, experience indicates that auditors will likely attempt to first automate the processes that they already use, are comfortable with and are already accepted for external auditing and reporting purposes rather than trying to start from scratch, especially when dealing with audits of ongoing operations. However, because(More)
This paper examines the potential relationships of Continuous Auditing and Emergency Preparedness to the design, development, and implementation of Emergency Response Management Information Systems (ERMIS). It develops an argument for the integration of emergency response processes and continuous decision process auditing requirements into the system(More)
This study was funded by several firms that are members of XBRL.Org, and is intended to provide the XBRL taxonomy task force, and other interested parties, with feedback about the actual fit between the existing taxonomy and recent current practice as represented by the selected financial reports. We thank the firms that funded this effort: EDGAR Online,(More)
1 1 Comments are welcome and may be addressed to mieke.jans@uhasselt.be. Abstract In this paper we discuss the value that process mining of event logs can provide to internal and external auditors. Process mining aims to extract knowledge from event logs recorded by an information system. What makes an event log such a unique and potentially invaluable(More)
Continuous Auditing, broadly defined as the transformation of internal and external auditing through the application of modern information technology, is being increasingly adopted by firms throughout the world. Organizations ranging from Siemens, HCA, the Royal Canadian Mounted Police, BIPOP Bank and the Internal Revenue Service are developing tools and(More)