Title

Continuous Auditing In Erp System Environments: The Current State And Future Directions

Keywords

Continuous assurance; Continuous auditing; Continuous monitoring; Embedded audit modules; Enterprise resource planning (ERP) systems; Enterprise risk management; Enterprise systems; Management control layer

Abstract

Recent research has focused heavily on the practicality and feasibility of alternative architectures for supporting continuous auditing. In this paper, we explore the alternative architectures for continuous auditing that have been proposed in both the research and practice environments. We blend a focus on the practical realities of the current technological options and ERP structures with the emerging theory and research on continuous assurance models. The focus is on identifying the strengths and weaknesses of each architectural form as a basis for forming a research agenda that could allow researchers to contribute to the future evolution of both ERP system designs and auditor implementation strategies. There are substantial implications and insights that should be of interest to both researchers and practitioners interested in exploring continuous audit feasibility, capability, and organizational impact.

Publication Date

3-1-2010

Publication Title

Journal of Information Systems

Volume

24

Issue

1

Number of Pages

91-112

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.2308/jis.2010.24.1.91

Socpus ID

78649478813 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/78649478813

This document is currently not available here.

Share

COinS