Continuous Audit: From the concept towards the implementation

Authors

  • Phd. Kayahan TÜM

DOI:

https://doi.org/10.18533/ijbsr.v3i7.240

Keywords:

Continuous, Audit, Information, Technologies, Financial, Reports

Abstract

Firms’ scandals in 2000s led to new arguments about how audit mechanism should be. Consequently, authorities agreed upon profiting from information technologies for audit and claimed that real time financial and claimed that real time financial reports were done by electronic development in firms and so was auditing. This study aims to examine the continuous audit, defined as a new audit mechanism in literature, and its availability.

Downloads

Issue

Vol. 3 No. 7 (2013): July

Section

Article

License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).