AUDIT ANALYTICS AUDIT

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AUTHOR BIOGRAPHIES Abdullah Alawadhi, PhD Assistant Professor, Kuwait University Abdullah Alawadhi is an assistant professor in the College of Business Administration (CBA) at Kuwait University. He received his PhD from Rutgers University in 2015. His research interests include data visualization, audit analytics and big data. For four years he worked at the Continuous Auditing and Reporting Laboratory (CAR Lab) at Rutgers University, conducting many research oriented projects. Abdullah obtained his bachelor degree, majoring in Accounting, from Kuwait University in 2008. In 2011, he graduated from the University of Pittsburgh, Katz Business School, and obtained his Master of Science degree in Accounting. Abdullah presented in several conferences, including the 28th World Continuous Auditing and Reporting Symposium (28WCARS) and the American Accounting Association (AAA) 2014 Mid-Atlantic Region Meeting. In addition, he has several working papers on the area of audit analytics and data visualization. Brad Ames, CPA, CISA, CRMA Director, Internal Audit, Hewlett-Packard Company Brad Ames’s role involves close collaboration with Hewlett-Packard’s governance groups, compliance functions, customers and external auditors in order to gain an ongoing view of emerging risk enterprise-wide. His team is responsible for innovating and deploying continuous auditing solutions for measuring risk to the business and shortening the time to management action. Brad is an active CPA, certified information systems auditor (CISA), and holds a Certification in Risk Management Assurance ® (CRMA ® ). He has a bachelor of science from LeTourneau University and is a member of the AICPA and Institute of Internal Auditor’s Professional Issues Committee. xv
AUDIT ANALYTICS AND CONTINUOUS AUDIT:LOOKING TOWARD THE FUTURE Carlos Elder Maciel de Aquino Statutory Director, Diagnotics of America S/A Carlos Elder Maciel de Aquino is currently statutory director at Diagnostics of America S/A and is currently responsible for the areas of accounting, receivables, accounts payable and corporate registration. He was a partner at KPMG and previously worked at institutions such as Itaú Unibanco and Unibanco, where he held positions such as director of internal auditing, executive director of leasing and managing director of complementary social securitie. He was also the sector director of Febraban’s internal auditing department, was a member of Redecard’s, Tecban’s and Interbanco’s (Paraguay) auditing committees. He earned a degree in accounting from UFPE, a graduate degree in Financial Administration from FESP-PE and in Economic Engineering from Universidade Católica de Pernanbuco (UNICAP-PE). He has an Executive MBA in Financing from Instituto Brasileiro de Mercado de Capitais (IBMEC) and a Controller MBA from Universidade de São Paulo (USP) and is an auditing course professor for the MBA in Internal Auditing at Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI). María Arthúrsdóttir Head of Financial Planning and Analysis, Vodafone Iceland María Arthúrsdóttir is currently a part-time student at Reykjavik University in Management Accounting and Business Intelligence (MABI). She graduated from University of Iceland in Finance, Cand.Oecon, 1996. María has been employed at Vodafone Iceland since 2006 and has extensive experience in management accounting, business intelligence, revenue assurance, continuous monitoring, planning and analysis. She recently introduced and implemented rolling forecasting and Beyond Budgeting in Vodafone Iceland. Gerard (Rod) Brennan, CFE, PhD NA Risk & Internal Control Officer, Siemens Corp. Rod Brennan is a practitioner, frequent speaker, and published researcher on the topic of continuous auditing and monitoring. He is currently NA risk & internal control officer for Siemens and an adjunct professor in the Rutgers University MBA program teaching Advanced Auditing and Info Technology. xvi
Page 1 and 2: AUDIT ANALYTICS and CONTINUOUS AUDI
Page 3 and 4: Notice to Readers Audit Analytics a
Page 6 and 7: TABLE OF CONTENTS Preface Acknowled
Page 8 and 9: CONTENTS 3 Evolution of Auditing: F
Page 10: CONTENTS B Page Implementing Contin
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Page 18 and 19: AUTHOR BIOGRAPHIES He is a passiona
Page 20 and 21: AUTHOR BIOGRAPHIES AICPA Assurance
Page 22 and 23: AUTHOR BIOGRAPHIES management. Prio
Page 24 and 25: AUTHOR BIOGRAPHIES Trevor R. Stewar
Page 26: PART I Essays 1
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AUDIT ANALYTICS AND CONTINUOUS AUDI
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ESSAY 4 Reimagining Auditing in a W
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ESSAY 4: REIMAGINING AUDITING IN A
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PART II Case Studies 145
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CASE STUDY B Implementing Continuou
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CASE STUDY B: IMPLEMENTING CONTINUO
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CASE STUDY D Implementing Continuou
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AICPA Assurance Services Executive
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AUDIT ANALYTICS AUDIT

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