AIS auditing

Audit tools for a continuous auditing approach

Maria Céu Ribeiro


This chapter addresses a topic which has profoundly affected auditing1 research during recent years: the links between information and communication technology, particularly Accounting Information Systems (AIS) and auditing. It covers the advent and subsequent development of continuous auditing (CA), a new approach to monitoring and auditing information, following the transformative impact of the technological advances on business practices. The spread of routines and interfaces led to new business models for enterprise architectures and, consequently, new AIS. Today’s process of recording and storing business transactions (data and process workflows) ...

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