Continuous Data Level Auditing : Business Process Based Analytic Procedures in an Unconstrained Data Environment

@inproceedings{Alles2006ContinuousDL,
  title={Continuous Data Level Auditing : Business Process Based Analytic Procedures in an Unconstrained Data Environment},
  author={Michael G. Alles and Alexander Kogan and Miklos A. Vasarhelyi},
  year={2006}
}
This paper designs a Continuous Data Level Auditing system utilizing business process based analytical procedures in a setting of unconstrained data availability and evaluates the system’s performance using real-world data sets extracted from the supply chain data warehouse of a large healthcare management firm. The first component of the proposed CA system utilizes automatic transaction verification to filter out exceptions, which are transactions violating formal business process rules. The… CONTINUE READING