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Addressing Continuous Auditing Challenges in the Digital Age: A Literature Review
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Author(s): Hugo Miguel Cipriano (Instituto Universitário de Lisboa, Portugal), Ruben Pereira (ISCTE - Instituto Universitário de Lisboa, Portugal), Rafael Almeida (Universidade de Lisboa, Portugal)and Miguel MIra da Silva (Universidade de Lisboa, Portugal)
Copyright: 2019
Pages: 19
Source title:
Organizational Auditing and Assurance in the Digital Age
Source Author(s)/Editor(s): Rui Pedro Marques (University of Aveiro, Portugal), Carlos Santos (University of Aveiro, Portugal)and Helena Inácio (University of Aveiro, Portugal)
DOI: 10.4018/978-1-5225-7356-2.ch008
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Abstract
Organizations face a challenge on the emerging technology-enabled businesses to prevent fraud and mitigate risks. Information technology (IT) advancements also provided the possibility of ongoing risk assessment and ongoing control assessment on the growing data volume in the digital age. Although organizations perceive the benefits of continuous auditing (CA) and continuous monitoring (CM), its adoption is low. Some barriers limit CA and CM adoption along with common challenges that organizations must face during implementation. This chapter provides a systematic literature review to promote CA and CM by presenting the main challenges in implementations and general guidance to overcome the identified challenges.
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