This paper aims to bridge a gap in the literature by investigating a continuous audit case for
anticorruption. The evolution of technology can offer valuable opportunities to integrate …

Organizations are losing substantial amounts of money and facing immeasurable ethical
repercussions because of fraud. Regulatory requirements in auditing are increasing with the …

Auditing has evolved considerably over time. Started off with a fully substantive testing
approach, auditing shifted to a risk based controls based approach throughout time. Current …

As a result of the increasing demand on the credibility of the financial information disclosure,
internal auditing has been playing an increasingly important role in organizations. Currently …

This paper delves into the integration of Intelligent Process Automation within the domain of
business continuity auditing, with a focus on the Portuguese banking sector. In an era …

Purpose The aim of this study is to examine continuous auditing in the digital age from the
perspective of audit firm employees. It also investigates contemporary factors affecting …

Financial auditing is faced with an intensified regulatory framework and an increasing
volume of accounting-relevant data. In order to address these challenges, information …

The main objective of this book is to provide both academics and practitioners with a global
vision of the evolution of internal auditing in a fast-changing business landscape driven by …

The major aim of this paper is to create awareness of the demand for computer-assisted
audit solutions within the European research community. The cause of this demand is …

Organizations are testing the potential of blockchain technology in different areas, bringing
implications to record-keeping and the associated business processes, namely audits …