Audit efficiency and effectiveness can be significantly affected by data aggregation during
audit procedures. Previous studies highlight that an appropriate level of data aggregation is …

Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics
(AA). However, despite its promises, AA implementation remains limited. Although there is …

The audit profession is facing a major transition toward a tech-savvy environment, ie,
extensively employing technologies such as data analytics and continuous auditing in daily …

In the government procurement process, waste and abuses are hard to avoid, and there are
usually latencies between the event occurrence and detection works. The continuous audit …

The transformation toward the use of data analytics requires overcoming many challenges.
Nevertheless, the interconnections between the challenges are unclear. Gaining knowledge …

Technical data processing and analysis skills are critical audit analytics (AA) implementation
challenges. Nevertheless, there is limited guidance on how to overcome it other than the …

Despite research showing numerous benefits of continuous auditing, uptake by internal
audit functions has been quite slow. Using a case study approach and field data from a …

Diese Studie untersucht, ob kontinuierliche Prüfungen und eine (COVID-19) Krise mit dem
Persönlichkeitsmerkmal der Gewissenhaftigkeit unter den Geprüften interagieren, um die …

The transformation toward the use of data analytics requires overcoming many challenges.
Nevertheless, the interconnections between the challenges are unclear. Gaining knowledge …

This paper aims to explore the information accuracy verification system based on the invoice
metadata of the data warehouse. Metadata defines the role of the data warehouse and …