Continuous auditing to manage risks in payroll

Pascual, Evelio Hernandez

doi:10.1109/cisti.2016.7521578

Cited by 1 publication

(1 citation statement)

References 2 publications

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“…This factor is paramount for the project, which comes to automate analysis and testing procedures and take advantage of the technological tools available (Gonzalez et al, 2012;Javier & Duque, 2016). When it comes to tools, CA applications are being used to automate GRC activities across company functions, departments, and technology-embedded platforms (Kuhn & Sutton, 2010;Chiu et al, 2014;Pascual, 2016). Several emerging auditing technologies, including the use of automation software, CA techniques, integrated module auditing, installations of concurrent auditing tools, can be employed in CAPs (Van & Weigand, 2016;Marques & Santos, 2016;Goosen & van Dyk, 2017).…”

Section: Continuous Audit Projectsmentioning

confidence: 99%

The adoption of technological tools in continuous audit projects

Andrade,

Penha,

Silva

et al. 2023

ReA UFSM

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Purpose: Present a conceptual model for the adoption of technological tools in continuous audit projects. Design/methodology/approach: This research is constituted from the perspective of a qualitative approach with a descriptive nature, divided into two phases. In the first phase, a Systematic Literature Review was conducted focusing on technological tools and Continuous Audit Projects, in the second phase, field research was conducted through in-depth interviews with professionals related to the theme. Findings: The results indicated the main benefits and challenges encountered in the adoption of technological tools in Continuous Audit Projects. The results pointed out the nine main factors, among them, the enabling elements for the adoption of technological tools in Continuous Audit Projects. Research limitations/implications: The study is limited to identifying the technological tools in Continuous Audit Projects. Originality/Value: Despite the existing technological tools, it is still incipient in the literature researched to identify the challenges and barriers faced by organizations to support the projects of Continuous Audit Projects. Practical implications: This research offers a conceptual model as a guiding instrument for the adoption of technological tools in Continuous Audit Projects for organizations inserted in an Internal Audit context. The model presents the main enabling elements that ensure the environment necessary for the development of the project to those involved in Continuous Audit Projects.

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