AUDIT ANALYTICS AUDIT

CONTENTS
1 Continuous Auditing—A New View—continued
Page
5.5 Migration of Functions to Automation 39
5.6 The Audit Ecosystem 42
6. Conclusions 46
6.1 The New CA 47
References 49
2 The Current State of Continuous Auditing and
Continuous Monitoring 53
Paul Eric Byrnes, Brad Ames, Miklos Vasarhelyi
Introduction 53
Current Environment 54
Products and Services 55
Promotion Efforts 56
Skills Required 57
Supplemental Findings 58
Conclusions 59
References 60
Appendix—Continuous Auditing and
Continuous Monitoring in Action 60
Introduction 60
SAP Key Performance Indicator 61
DSAS/Audit Command Language 61
DSAS Database 61
Dashboard Feature 63
3 Evolution of Auditing: From the Traditional Approach
to the Future Audit 71
Paul Eric Byrnes, Abdullah Al-Awadhi, Benita Gullvist, Helen
Brown-Liburd, Ryan Teeter, J. Donald Warren, Miklos Vasarhelyi
Introduction 71
A Brief History of Auditing in the United States 72
The Traditional Audit 76
Automating the Audit 77
The Future Audit 78
Embedded Audit Modules 79
Monitoring and Control Layer 80
Audit Data Warehouse 81
Audit Applications Approach 81
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