Exploring continuous auditing solutions and internal auditing_A research note.pdf (205.04 kB)
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Exploring continuous auditing solutions and internal auditing: A research note

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journal contribution
posted on 18.05.2022, 01:51 authored by Pall Rikkardson, Kishore SinghKishore Singh, Peter BestPeter Best
Research 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

18

Issue

4

Start Page

614

End Page

639

Number of Pages

26

eISSN

2559-6004

ISSN

1583-4387

Publisher

Academia de Studii Economice din Bucuresti

Additional Rights

CC BY 4.0

Peer Reviewed

Yes

Open Access

Yes

External Author Affiliations

Reykjavik University, Iceland

Era Eligible

Yes

Journal

Journal of Accounting and Management Information Systems