Evolution of auditing: From the traditional approach to the future audit

PE Byrnes, A Al-Awadhi, B Gullvist… - … auditing: Theory and …, 2018 - emerald.com
Auditing is currently at a critical juncture. Specifically, advances in information technology in
conjunction with real-time approaches to conducting business are challenging the auditing …

The current state and future directions of continuous auditing research: An analysis of the existing literature

M Eulerich, A Kalinichenko - Journal of information systems, 2018 - publications.aaahq.org
Advances in information technology, especially the rise of the real-time economy and
massive fraud scandals of corporations such as Enron, WorldCom, and Xerox, have led to …

Fraud analytics practices in public-sector transactions: a systematic review

A Alfian, H Ritchi, Z Adrianto - Journal of Public Budgeting …, 2023 - emerald.com
Purpose Increased fraudulent practices have heightened the need for innovation in anti-
fraud programs, necessitating the development of analytics techniques for detecting and …

Continuous auditing and continuous monitoring in ERP environments: Case studies of application implementations

K Singh, PJ Best, M Bojilov… - Journal of Information …, 2014 - publications.aaahq.org
The need for continuous auditing and continuous monitoring (CA/CM) has increased in the
global digital economy. Modern computer-based systems make it possible to measure and …

Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems

K Singh, P Best - Managerial Auditing Journal, 2016 - emerald.com
Purpose–The purpose of this paper is to demonstrate the technical feasibility of
implementing multi-view visualization methods to assist auditors in reviewing the integrity of …

Auditing in enterprise system environment: a synthesis

A Kanellou, C Spathis - Journal of Enterprise Information …, 2011 - emerald.com
Purpose–The purpose of this article is to provide a selective and comprehensive literature
review based on previous research within auditing and enterprise systems (ES). This is …

Exploring continuous auditing solutions and internal auditing: A research note

P Rikhardsson, K Singh, P Best - Accounting and Management …, 2019 - ceeol.com
Research Question: Organizations increasingly buy standardized continuous auditing
solutions from vendors rather than develop their own. What opportunities lie in exploring the …

Design and implementation of continuous monitoring and auditing in SAP enterprise resource planning

K Singh, PJ Best - International Journal of Auditing, 2015 - Wiley Online Library
The need for continuous monitoring (CM) is increasing. Collapses of multinational
organizations have imposed strict regulatory and legislative requirements on organizations …

Blockchain-based system for secure data sharing in cloud using machine learning: Current researches and challenges

P Shrivastav, M Sadasivan - 2023 International Conference on …, 2023 - ieeexplore.ieee.org
The adoption of blockchain is accelerating globally. Cloud computing and secure data
sharing have emerged as new technologies, owing to current advances in machine …

Systems and methods for improving computation efficiency in the detection of fraud indicators for loans with multiple applicants

SM Straub, S Gwinn, C Loizzo, AW Song… - US Patent …, 2018 - Google Patents
Certain embodiments of the disclosed technology include systems and methods for
increasing efficiency in the detection of identity-based fraud indicators associated with a …