Date of Award
Audit-as-a-Service, Audit Rule Ontology, Continuous Auditing, Continuous Process Auditing, Rule Based Auditing, Semantic Learning
Continuous Auditing (CA) has been investigated over time and it is, somewhat, in practice within nancial and transactional auditing as a part of continuous assurance and monitoring. Enterprise Information Systems (EIS) that run their activities in the form of processes require continuous auditing of a process that invokes the action(s) speci ed in the policies and rules in a continuous manner and/or sometimes in real-time. This leads to the question: How much could continuous auditing mimic the actual auditing procedures performed by auditing professionals? We investigate some of these questions through Continuous Process Auditing (CPA) relying on heterogeneous activities of processes in the EIS, as well as detecting exceptions and evidence in current and historic databases to provide audit assurance.
Subhani, Numanul Hoque, "Continuous Process Auditing (CPA): an Audit Rule Ontology Approach to Compliance and Operational Audits" (2016). Electronic Theses and Dissertations. 5767.