连续审计应用探讨
摘要
连续审计的有效使用受到技术发展的制约,其顺利实施需要更强大的处理器、更快的通讯、更安全的信息系统等技术。根据目前的技术发展,连续审计并不适应所有的组织和企业,连续审计的应用要求自动化流程、系统之间的有效连接、可靠的系统、审计师的胜任能力等基础条件。文章主要对连续审计的应用技术、适用对象与应用条件、应用实施步骤等相关问题进行了探讨。
引文
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[5]Chan D,Vasarhelyi M.Innovation and practice of continuous auditing[J].Account Information System,2011,(12):152-160.
[2]Rezaee Z,Sharbatoghlie A,Elam R,McMickle P.Continuous auditing:building automated auditing capability[J].Auditing J Pract Theory,2002,21(1):147-163.
[3]Alles G,Kogan A,Vasarhelyi MA.Putting continuous auditing theory into practice:lessons from two pilot implementations[J].J Inf Syst,2008,22(2):195-214.
[4]Ronald M.Hoffer,the value of continuous auditing[J].Internal Auditing,2007,(06):1-19.
[5]Chan D,Vasarhelyi M.Innovation and practice of continuous auditing[J].Account Information System,2011,(12):152-160.