مقاله انگلیسی رایگان در مورد تحقیقی درباره ی حسابرسی مستمر – IEEE 2017
مشخصات مقاله | |
انتشار | مقاله سال ۲۰۱۷ |
تعداد صفحات مقاله انگلیسی | ۴ صفحه |
هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
منتشر شده در | نشریه IEEE |
نوع مقاله | ISI |
عنوان انگلیسی مقاله | Research on Continuous Auditing: A Bibliometric Analysis |
ترجمه عنوان مقاله | تحقیقی درباره ی حسابرسی مستمر: یک تجزیه و تحلیل کتابشناختی |
فرمت مقاله انگلیسی | |
رشته های مرتبط | حسابداری |
گرایش های مرتبط | حسابرسی |
مجله | دوازدهمین کنفرانس Iberian سیستم های اطلاعاتی و فن آوری – ۱۲th Iberian Conference on Information Systems and Technologies |
دانشگاه | University of Aveiro Aveiro – University of Minho Guimarães – Portugal |
کلمات کلیدی | حسابرسی مستمر؛ کتابشناختی؛ اطمینان مداوم؛ پژوهش |
کلمات کلیدی انگلیسی | continuous auditing; bibliometry; continuous assurance; research |
کد محصول | E6993 |
وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
بخشی از متن مقاله: |
I. INTRODUCTION Organizations have been subjected to a strong pressure to audit both their financial business processes and other processes of great relevance in the various dimensions associated with organizational performance. In this context, Continuous Auditing appears as an effective tool to provide, in run-time, credibility and reliability to the organizational processes. Continuous Assurance is another concept that emerged as a poweful tool which, using technology, provides compliance of the organizational processes simultaneously with, or shortly after, the occurrence of events of the process under evaluation [1]. However, despite the numerous advantages associated with the implementation of continuous assurance solutions [2, 3], there are few successful implementation cases documented, mostly in recent years, and thus we can say that Continuous Assurance is developing at a very slow pace [4-6]. In Figure 1 we can observe that Continuous Auditing is a crucial element of Continuous Assurance. Continuous Auditing refers to the activities carried out that give credibility to the operations, in addition to allowing more timely control and risk management. Continuous Monitoring (CM) is another element responsible for constantly monitoring and evaluating transactions and their controls, allowing a real-time view of the effectiveness of controls and the integrity of transactions [7]. Figure 1. Continuous Assurance (adapted from [8]) Moreover, we may observe that the audit activities assess whether the management activities are appropriate and effective so that organizations can have a greater degree of certainty regarding the effective operation of controls, risk management and integrity of systems, and the information for decision making [8-10]. Given the advantages that organizations can obtain from the implementation of Continuous Assurance, a faster evolution of research on this topic would be expected. Therefore, as a starting point to understand this slow evolution, we intend to analyze the research evolution of one of its most important component: Continuous Auditing. This paper consists of this introductory section, which presents the motivation of this work; a section that briefly presents the concept of Continuous Auditing; a section that describes the methodology and methods used to conduct the study; a section that analyzes the results of the study; and a final section with some considerations. |