An Integrated Continuous Auditing Approach

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EBRAHIMI KORDLAR ALI; AKHOUNDI OMID

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2020 | Volume:8 | Issue:32 Page(s): 13-28

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Information Journal Paper

Title

An Integrated Continuous Auditing Approach

Author(s)

EBRAHIMI KORDLAR ALI | AKHOUNDI OMID | Issue Writer Certificate

Keywords

Continuous Auditing

Internal Audit

Audit Collaboration

Abstract

The concept of Continuous Auditing has been around for more than three decades. Although researchers have made great progress in enhancing our understanding and the implementation of Continuous Auditing, several challenges remain. Improve Audit Methodology, Increase Collaboration between Internal and External Auditing Parties, Strengthen the Role of Internal Auditors within Corporate Governance are three challenges that this paper try to address by proposing a new Framework with Integrated Approach in Continuous Auditing. This Approach along the three dimension: auditing tools, auditing processes, and auditors’ roles, provide a holistic picture of participation between auditing parties.

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APA: Copy

EBRAHIMI KORDLAR, ALI, & AKHOUNDI, OMID. (2020). An Integrated Continuous Auditing Approach. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(32 ), 13-28. SID. https://sid.ir/paper/269092/en

Vancouver: Copy

EBRAHIMI KORDLAR ALI, AKHOUNDI OMID. An Integrated Continuous Auditing Approach. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2020;8(32 ):13-28. Available from: https://sid.ir/paper/269092/en

IEEE: Copy

ALI EBRAHIMI KORDLAR, and OMID AKHOUNDI, “An Integrated Continuous Auditing Approach,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 32 , pp. 13–28, 2020, [Online]. Available: https://sid.ir/paper/269092/en

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