AUDIT ANALYTICS AUDIT
x8YaD9
x8YaD9
- No tags were found...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
CASE STUDY B: IMPLEMENTING CONTINUOUS <strong>AUDIT</strong>ING AND CONTINUOUSMONITORING<br />
KPMG. "Continuous Auditing and Continuous Monitoring: The Current Status<br />
and the Road Ahead. (2012a). Retrieved from www.kpmg.com/us/en/<br />
services/advisory/risk-and-compliance/internal-audit-risk-and-regulatorycompliance/pages/continuous-auditing-continuous-monitoring.aspx.<br />
——. "Leveraging Data Analytics and Continuous Auditing Processes for<br />
Improved Audit Planning, Effectiveness, and Efficiency." (2012b). Retrieved<br />
from www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/<br />
Documents/data-analytics-continuous-auditing.pdf.<br />
——. "Transforming Internal Audit: A Maturity Model from Data Analytics to<br />
Continuous Assurance." (2013). Retrieved from www.kpmg.com/US/en/<br />
services/Advisory/risk-and-compliance/internal-audit-risk-and-regulatorycompliance/Documents/transforming-internal-audit.pdf.<br />
Protiviti ® . "Assessing the Top Priorities for Internal Audit Functions, 2014<br />
Internal Audit Capabilities and Needs Survey." (2014). Retrieved from<br />
www.protiviti.com/en-AU/Pages/IA-Capabilities-and-Needs-Survey.aspx.<br />
Pricewaterhouse Coopers. 2014 State of the Internal Audit Profession Study,<br />
Higher Performance by Design: A Blueprint for Change. (2014). Retrieved from<br />
www.pwc.com/us/en/risk-assurance-services/publications/pwc-2014-stateof-profession.jhtml.<br />
Vasarhelyi, M.A., M.G. Alles, and A. Kogan. "Principles of Analytic Monitoring<br />
for Continuous Assurance. Journal of Emerging Technologies in Accounting 1<br />
(2004): 1–21.<br />
Vasarhelyi, M.A., M. Alles, S. Kuenkaikaew, J. Littley. "The Acceptance and<br />
Adoption of Continuous Auditing by Internal Auditors: A Micro Analysis."<br />
International Journal of Accounting Information Systems. 13 (2012): 267–281.<br />
167