Access the full text.
Sign up today, get DeepDyve free for 14 days.
J. Hunton, A. Wright, S. Wright (2004)
Continuous Reporting and Continuous Assurance: Opportunities for Behavioral Accounting ResearchJournal of Emerging Technologies in Accounting, 1
(2005)
Audit trail analysis for fraud control with SAP R/3
(2002)
visualization: A tutorial
Kishore Singh, P. Best, J. Mula (2013)
Automating Vendor Fraud Detection in Enterprise SystemsJ. Digit. Forensics Secur. Law, 8
Remco Chang, M. Ghoniem, Robert Kosara, W. Ribarsky, Jing Yang, Evan Suma, Caroline Ziemkiewicz, D. Kern, A. Sudjianto (2007)
WireVis: Visualization of Categorical, Time-Varying Data From Financial Transactions2007 IEEE Symposium on Visual Analytics Science and Technology
A. Kogan, Michael Alles, M. Vasarhelyi, Jia Wu (2014)
Design and Evaluation of a Continuous Data Level Auditing SystemAuditing-a Journal of Practice & Theory, 33
S. Eick (2000)
Visual Discovery and AnalysisIEEE Trans. Vis. Comput. Graph., 6
Mieke Jans, Michael Alles, M. Vasarhelyi (2014)
A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in AuditingThe Accounting Review, 89
R. Debreceny, G. Gray (2010)
Data mining journal entries for fraud detection: An exploratory studyInt. J. Account. Inf. Syst., 11
Michael McGuffin (2012)
Simple algorithms for network visualization: A tutorialTsinghua Science & Technology, 17
J. Kuhn, S. Sutton (2006)
Learning from WorldCom: Implications for Fraud Detection through Continuous AssuranceJournal of Emerging Technologies in Accounting, 3
Michael Alles, Gerard Brennan, A. Kogan, M. Vasarhelyi (2006)
Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at SiemensInt. J. Account. Inf. Syst., 7
P. Best, Páll Rikhardsson, M. Toleman (2009)
Continuous Fraud Detection in Enterprise Systems through Audit Trail AnalysisJ. Digit. Forensics Secur. Law, 4
Kishore Singh (2012)
A conceptual model for proactive detection of potential fraud enterprise systems: exploiting SAP audit trails to detect asset misappropriation
Joseph Wells (2004)
Principles of Fraud Examination
J. Kuhn, S. Sutton (2010)
Continuous Auditing in ERP System Environments: The Current State and Future DirectionsJ. Inf. Syst., 24
Amr Kotb (2011)
The Impact of E‐Business on the Audit Process: An Investigation of the Factors Leading to ChangeWiley-Blackwell: International Journal of Auditing
M. Vasarhelyi, Michael Alles, Siripan Kuenkaikaew, J. Littley (2012)
The acceptance and adoption of continuous auditing by internal auditors: A micro analysisInt. J. Account. Inf. Syst., 13
M. Ghoniem, Jean-Daniel Fekete, P. Castagliola (2005)
On the Readability of Graphs Using Node-Link and Matrix-Based Representations: A Controlled Experiment and Statistical AnalysisInformation Visualization, 4
Xiaoyu Wang, D. Jeong, Remco Chang, W. Ribarsky (2012)
RiskVA: A visual analytics system for consumer credit risk analysisTsinghua Science & Technology, 17
Ninghui Li, Mahesh Tripunitara, Ziad Bizri (2007)
On mutually exclusive roles and separation-of-dutyACM Trans. Inf. Syst. Secur., 10
Fred Davis (1989)
Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information TechnologyMIS Q., 13
(2012)
AuditNet 2012 State of Technology Use by Auditors
Mieke Jans, Michael Alles, M. Vasarhelyi (2013)
The case for process mining in auditing: Sources of value added and areas of applicationInt. J. Account. Inf. Syst., 14
Graphviz -Graph Visualization Software
Groomer Groomer, Murthy Murthy (1989)
Continuous auditing of database applications: An embedded audit module approachJournal of Information Systems, 3
M. Vasarhelyi, Michael Alles, A. Kogan (2004)
Principles of Analytic Monitoring for Continuous AssuranceJournal of Emerging Technologies in Accounting, 1
(2007)
Auditing vendor accounts for fraud or at least some cash recovery
Ninghui Li, Ziad Bizri, Mahesh Tripunitara (2004)
On mutually-exclusive roles and separation of duty
(2010)
GMap: Drawing graphs and clusters as maps
M. Vasarhelyi (1991)
THE CONTINUOUS AUDIT OF ONLINE SYSTEMS
(2005)
Audit trail analysis for fraud control with SAP R/3', Oceania Computer Audit
Michael Alles, A. Kogan, M. Vasarhelyi (2008)
Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot ImplementationsJ. Inf. Syst., 22
Adam Little, P. Best (2003)
A Framework for Separation of Duties in an SAP R/3 EnvironmentManagerial Auditing Journal, 18
A. Kogan, E. Sudit, M. Vasarhelyi (1999)
Continuous Online Auditing: A Program of ResearchJ. Inf. Syst., 13
(2011)
Development and analyses of dynamical visualization process tool in run time and its usability evaluation
Auditing vendor accounts for fraud or at least some cash recovery', Fraud Magazine
Z. Rezaee, A. Sharbatoghlie, Rick Elam, Peter McMickle (2002)
Continuous Auditing: Building Automated Auditing CapabilityEar and Hearing, 21
E. Gansner, Yifan Hu, S. Kobourov (2010)
GMap: Visualizing graphs and clusters as maps2010 IEEE Pacific Visualization Symposium (PacificVis)
Michael Gleicher, Danielle Albers, Rick Walker, Ilir Jusufi, C. Hansen, Jonathan Roberts (2011)
Visual comparison for information visualizationInformation Visualization, 10
(2003)
Proactively Detecting Occupational Fraud Using Computer Audit Reports
The need for continuous monitoring (CM) is increasing. Collapses of multinational organizations have imposed strict regulatory and legislative requirements on organizations. This study develops an automated system and uses a large sample of accounts payable transaction data to simulate an implementation of continuous monitoring. The value of the system lies in its ability to translate business rules into configurable controls that evaluate transactions against expected results. The study demonstrates an application of continuous monitoring and the use of contextual meta‐data to perform rich audit analyses. Several anomalies reported by the CM system were not detected by the organization's internal auditors when they conducted their examination of the same data using conventional procedures. Such a system may potentially bring greater insights and transparency for continuous monitoring, assurance and organizational performance.
International Journal of Auditing – Wiley
Published: Nov 1, 2015
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.