November 2022
Intermediate to advanced
386 pages
16h 55m
English
Maria Céu Ribeiro and João Oliveira
This chapter addresses the emergence of continuous auditing (CA), a phenomenon profoundly affecting auditing1 practice and research, directly related with technological developments, in accounting information systems (AIS) and beyond. CA is a new approach to monitoring and auditing information, addressing and leveraging the transformative impact of technological advances in business practices. The spread of automated 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 processes workflows) ...
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