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This paper presents the results of a bibliometric study about the evolution of research on Continuous Auditing. This study has as main motivation to find reasons for the very slow evolvement of research on this topic. In addition, Continuous Auditing is one of the features of the emerging concept of Continuous Assurance. Thus, considering that Continuous Assurance represents numerous advantages for...
This paper tests the applicability of an organizational engineering framework to support the development of information systems with internal control, allowing and promoting functions of continuous monitoring and continuous auditing. Thus, this paper summarizes the organizational engineering framework which is intended to be validated. Furthermore, in order to validate it, the architecture of an information...
This paper aims to present a repository which has as main objective to store and manage data derived from internal control mechanisms. The proposed repository receives information about the execution of organizational transactions which were collected by internal control mechanisms in an ERP database, thereby constituting an important tool for continuous monitoring of organizational transactions....
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