AUDIT ANALYTICS AUDIT

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ESSAY 1: CONTINUOUS AUDITING—A NEW VIEW REFERENCES ACL, New Demands, New Priorities the Evolving Role of Internal Audit: Global Audit Executives Report (2006). Alawadhi, A. "The Application of Data Visualization in Auditing." Unpublished dissertation proposal. (Newark:Rutgers Business School, 2014). Alles, M. G., A. Kogan, and M. A. Vasarhelyi. "Feasibility and Economics of Continuous Assurance." AUDITING: A Journal of Practice & Theory 21(1) (2002): 125–138. —— "Black Box Logging and Tertiary Monitoring of Continuous Assurance Systems." Information Systems Control Journal 1 (2003): 37–39. ——. "A Relative Cost Framework of Demand for External Assurance of XBRL Filings." Journal of Information Systems 26(1) (2012): 103–126. ——. "Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens." International Journal of Accounting Information Systems 7.2 (2006): 137–161. Bailey, A. D., G. L. Duke, G. E. Gerlach, C. E. Ko, R. D. Meservy, and A. B. Whinston. "TICOM and the Analysis of Internal Controls." The Accounting Review (April 1985): 186–201. Bailey, A.D., R. D. Meservy, and P. E. Johnson. "Internal Control Evaluation: A Computational Model of the Review Process." AUDITING: A Journal of Practice and Theory (Autumn 1986): 44–74. Brynjolfsson, E. and A. McAfee. The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies.KindleEdition.W.W.Norton& Company, (January 20, 2014): 62–64. Brown, C. E., J. A. Wong, and A. A. Baldwin. "A Review and Analysis of the Existing Research Streams in Continuous Auditing." Journal of Emerging Technologies in Accounting 4 1 (2007): 1–28. Cash, J. I., A. D. Bailey Jr., and A. B. Whinston. "A Survey of Techniques for Auditing EDO-Based Accounting Information Systems." The Accounting Review (October 1977): 813–32. Canadian Institute of Chartered Accountants/American Institute of Certified Public Accountants (CICA/AICPA). Continuous Auditing. Research Report. (Toronto: The Canadian Institute of Chartered Accountants, 1999). Center for Audit Quality (CAQ). Center for Audit Quality Observations on the Evolving Role of the Auditor: A Summary of Stakeholder Discussions (2011). Chiu, V., Q. Liu, and M. A. Vasarhelyi. "The Development and Intellectual Structure of Continuous Auditing Research." Journal of the Accounting Literature (2014, forthcoming). Cushing, B. E. and J. K. Loebbecke. Comparison of Audit Methodologies of Large Accounting Firms. American Accounting Association, 1986. Davenport, T. H. Process Innovation: Reengineering Work through Information Technology. Boston: Harvard Business School Press, 1992. Elder, C. A, E. Miyaki, N. Sigolo, and M. A. Vasarhelyi. "Increasing Audit Efficiency Through Continuous Branch KPI Monitoring." Internal Auditor Magazine. The Institute of Internal Auditors (2013). Economist. "Special Report on Smart Systems." (November 4, 2010). 49
AUDIT ANALYTICS AND CONTINUOUS AUDIT:LOOKING TOWARD THE FUTURE Elliott, R. K. "Auditing in the 1990s: Implications for Education and Research." California Management Review (Summer 1986): 89–97. Fishman,K.D.The Computer Establishment. New York: McGraw Hill, 1982. Groomer, S. M. and U. S. Murthy. "Continuous Auditing of Database Applications: An Embedded Audit Module Approach." Journal of Information Systems 3 (2) (1989): 53–69. Halper, F. B., J. P. Snively, and M. A. Vasarhelyi, "CPAS: Knowledge Engineering and Representation." Paper presented at Second International Symposium on Expert Systems in Business, Finance, and Accounting, Newport Beach, CA, November 1989. ——. The Continuous Process Audit System: Knowledge Acquisition and Representation. Murray Hill: AT&T Bell Laboratories, 1988. Hammer, M. "Reengineering Work: Don’t Automate, Obliterate!" Harvard Business Review. (July–August 1990). Hoogduin, L., K. Yoon, and L. Zhang. "Integrating Different Forms of Data for Audit Evidence: Markets Research Becoming Relevant to Assurance." Accounting Horizons (2015, forthcoming). Information Systems Audit and Control Association. "IT Audit and Assurance Guidelines" G42, Continuous Assurance (2010). Institute of Directors in Southern Africa. "King Report on Corporate Governance for South Africa." (1994). ——. "King Report on Corporate Governance for South Africa." (2009). Institute of Internal Auditors. Global Technology Audit Guide 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment. Altamonte Springs: IIA (2005). Jans, M., M. G. Alles, and M. A. Vasarhelyi. "A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing." The Accounting Review vol. 89, no. 5 (September 2014): 1751–1773. Kaplan, R. S. "Accounting Scholarship that Advances Professional Knowledge and Practice." The Accounting Review 86 (2011): 367–383. Kogan, A., M. G. Alles, M. A. Vasarhelyi, and J. Wu. "Design and Evaluation of a Continuous Data Level Auditing System." AUDITING: A Journal of Practice & Theory vol. 33, no. 4 (November 2014): 221–245. Kopetz, H. Internet of Things. Springer: In Real-Time Systems: Springer, 2011, 307–323. Kozlovski, S. and M. A. Vasarhelyi. "An Audit Ecosystem: A Starting Point with Definitions, Attributes and Agents." Working paper. Newark: Rutgers Business School (2014). Krahel, J.P. and M. A. Vasarhelyi. 19 "AIS as a Facilitator of Accounting Change: Technology, Practice, and Education." Journal of Information Systems (Fall 2014). Krahel, J. P "Formalization of Accounting Standards." PhD dissertation. (Newark: Rutgers University, 2011). Kuenkaikaew, S. "Predictive Audit Analytics: Evolving to a New Era." PhD dissertation. (Newark: Rutgers Business School, 2013). Littley, J. and A. M. Costello. CA/CM as Preventive Care against Fraud. KPMG, 2012. 19 The authors would like to thank Michael Alles, Alex Kogan, and Paul Byrnes for their helpful suggestions and Qiao Li for her assistance. 50
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AUDIT ANALYTICS and CONTINUOUS AUDI
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Notice to Readers Audit Analytics a
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TABLE OF CONTENTS Preface Acknowled
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CONTENTS 3 Evolution of Auditing: F
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CONTENTS B Page Implementing Contin
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AUTHOR BIOGRAPHIES Abdullah Alawadh
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AUTHOR BIOGRAPHIES He is a passiona
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AUTHOR BIOGRAPHIES AICPA Assurance
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AUTHOR BIOGRAPHIES management. Prio
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AICPA Assurance Services Executive
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