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The Continuous Auditing

The Continuous Auditing
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出处 《通讯和计算机(中英文版)》 2016年第5期211-216,共6页 Journal of Communication and Computer
关键词 审计技术 计算机辅助审计 流程控制 风险管理 软件版本 程序使用 审计人员 应用 Continuous auditing, scripts, computer assisted audit techniques, virtual field.
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参考文献15

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  • 3EfrimBoritz, J., and Datardina, M. 2009. "Monitoring,Auditing and Assurance Continuous: CAATs for the XXI Century." University of Waterloo, Canada.
  • 4Caseware RCM Inc. 2010. "Continuous Auditing." Overview of the solution.Ottawa, Canada.
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  • 6Pedrosa, I., Laureano, R. M. S., and Costa, C. J. 2015. "Motivations of Auditors for the Use of Information Technology in Their Profession: Application to Auditors." Revista Iberica de Sistemas e Tecnologias de Informacion 15: 101-18.
  • 7Pedrosa, I., Costa, C. J., and Laureano, R. M. S. 2015. "Motivations and Limitations on the Use of Information Technologyonstatutoryauditors' Work: Anexploratory Study." In 2015 Proceedings -- l Oth lberian Conference on Information Systems and Technologies, 1132-37.
  • 8Mueller, J. P. 2011. Matering IDEASeript, the Definite Guide. New Jersey: Wiley&Sons, Inc..
  • 9Jolly, M. J. R. 2012. "Planning and Implementation of Continuous Auditing." BDO Consulting, Panama.
  • 10Soliz. G. 2010. "Data Analysis Tools for Managing Fraud." 4° Congreso de Prevencion de Fraude y Seguridad, Bogota, Colombia.

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