Exploring continuous auditing solutions and internal auditing_A research note.pdf (205.04 kB)
Download fileExploring continuous auditing solutions and internal auditing: A research note
journal contribution
posted on 2022-05-18, 01:51 authored by Pall Rikkardson, Kishore SinghKishore Singh, Peter BestPeter BestResearch Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of internal auditing? Motivation: Extant literature has not fully examined the implications of this development and there are several interesting unexplored research questions in this area. Idea: We develop a framework for examining continuous auditing as an information system solution and link this to internal auditing. Data: We employ existing literature as data and build on similar frameworks from ERP systems and AIS research. Findings: The findings of the paper are a series of research questions for examining this relationship as well as a proposal for using different theoretical perspectives and methodologies. Contribution: The contribution is a new perspective on continuous auditing research that could move this research area forward and link it to current developments in the field.
History
Volume
18Issue
4Start Page
614End Page
639Number of Pages
26eISSN
2559-6004ISSN
1583-4387Publisher
Academia de Studii Economice din BucurestiPublisher DOI
Full Text URL
Additional Rights
CC BY 4.0Peer Reviewed
- Yes
Open Access
- Yes
External Author Affiliations
Reykjavik University, IcelandEra Eligible
- Yes