CONTINUOUS AUDITING AS AN ELEMENT OF EFFECTIVE CORPORATE GOVERNANCE
Keywords:
Continuous auditing, automated indicator information system, internal audit
Abstract
The article deals with the features of the control methodology of continuous audit, its main principles, the advantages of creating an effective system of continuous audit and risk management of large companies
References
Alles, M., Kogan, A., Vasarhelyi, M. A. (2010). Accounting in 2015. The CPA Journal, November. [in English].
Christensen, B. E., Glover, T. C., Shelley, M. K. (2016). Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research, 33(4). [in English].
Coderre, D., Verver, J. (2006). Continuous auditing: implications for assurance, monitoring, and risk assessment. Institute of Internal Auditors, 1-10. [in English].
Demirkan, S., Zhou, N. (2016). Audit pricing for strategic alliances: An incomplete contract perspective. Contemporary Accounting Research, 33(4). [in English].
Kokemuller, N. (2011). The Advantages of Continuous Auditing. [Electronic resource]. Retrieved from http://small business.chron.com/advantages-continuous-auditing-39568.html. [in English].
Marks, N. (2012). Should internal audit perform continuous auditing? [Electronic resource]. Retrieved from http://normanmarks.wordpress.com/2012/06/15/should-internal-audit-perform-continuous-auditing/. [in English].
Nigrini, M. J. (2013). Continuous auditing. Ernst & Young Center for Auditing Research and Advanced Technology and Advanced Technology University of Kansas. [in English].
Peterson, J. (2016). Audit quality and the expectations gap. The CPA Journal, February. [in English].
Stippich, W. (2014). Continuous Auditing = Continuous Improvement. [Electronic resource]. Retrieved from http://www.corporatecomplianceinsights.com/continuous-auditing-continuousimprovement/. [in English].
Teeter, R. A., Brennan, G., Alles, M. G., Vasarhelyi, M. A. (2008). Aiding the Audit: Using the IT Audit as a Springboard for Continuous Controls Monitoring, Working Paper, CarLab, Rutgers Business School. [in English].
Christensen, B. E., Glover, T. C., Shelley, M. K. (2016). Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research, 33(4). [in English].
Coderre, D., Verver, J. (2006). Continuous auditing: implications for assurance, monitoring, and risk assessment. Institute of Internal Auditors, 1-10. [in English].
Demirkan, S., Zhou, N. (2016). Audit pricing for strategic alliances: An incomplete contract perspective. Contemporary Accounting Research, 33(4). [in English].
Kokemuller, N. (2011). The Advantages of Continuous Auditing. [Electronic resource]. Retrieved from http://small business.chron.com/advantages-continuous-auditing-39568.html. [in English].
Marks, N. (2012). Should internal audit perform continuous auditing? [Electronic resource]. Retrieved from http://normanmarks.wordpress.com/2012/06/15/should-internal-audit-perform-continuous-auditing/. [in English].
Nigrini, M. J. (2013). Continuous auditing. Ernst & Young Center for Auditing Research and Advanced Technology and Advanced Technology University of Kansas. [in English].
Peterson, J. (2016). Audit quality and the expectations gap. The CPA Journal, February. [in English].
Stippich, W. (2014). Continuous Auditing = Continuous Improvement. [Electronic resource]. Retrieved from http://www.corporatecomplianceinsights.com/continuous-auditing-continuousimprovement/. [in English].
Teeter, R. A., Brennan, G., Alles, M. G., Vasarhelyi, M. A. (2008). Aiding the Audit: Using the IT Audit as a Springboard for Continuous Controls Monitoring, Working Paper, CarLab, Rutgers Business School. [in English].
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Published
2017-10-18
How to Cite
Dmitrenko, M., & Matsegora, A. (2017). CONTINUOUS AUDITING AS AN ELEMENT OF EFFECTIVE CORPORATE GOVERNANCE. Scientific Journal of Polonia University, 24(5), 91-97. https://doi.org/10.23856/2410
Section
Articles
