Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens by Alles, Brennan, Kogan and Vasarhelyi Discussant's comments

Groomer, S. Michael

doi:10.1016/j.accinf.2006.03.005

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Audit Quality (Aq)1

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Cited by 4 publications

(1 citation statement)

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“…L. Lin & Yen, 2017). In addition, the internal control system and operations dashboards are used for early warning to catch irregularities as well as tracking and improvement (Borthick & Pennington, 2017;Groomer, 2006;T. H. Wu et al, 2016).…”

Section: Audit Quality (Aq)mentioning

confidence: 99%

Strategic multiple criteria group decision‐making model for continuous auditing system

Shiue

Liu

2021

Multi Criteria Decision Anal

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Section: Audit Quality (Aq)mentioning

confidence: 99%

Strategic multiple criteria group decision‐making model for continuous auditing system

Shiue

Liu

2021

Multi Criteria Decision Anal

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Investigation on auditing principles and rules for PDM/PLM system implementation

Chen

Yen

et al. 2013

Computers in Industry

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The Effect of Continuous Auditing on the Relationship between Internal Audit Sourcing and the External Auditor's Reliance on the Internal Audit Function

Davidson

Desai

Gerard

2013

Journal of Information Systems

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Prior research indicates that external auditors are willing to rely to a greater extent on the work of the internal audit (IA) function when the function has been outsourced, or co-sourced, as opposed to maintained in-house. This article addresses the extent to which this relationship between IA sourcing and external auditor reliance is moderated by the use of continuous auditing. One hundred forty-two auditors, all CPAs, participated in an experiment in which we manipulated both IA sourcing type (in-house versus outsourced) and audit type (periodic versus continuous) and measured ratings of external auditor reliance on the IA function. Results indicate that when the IA function uses periodic auditing, external auditors rely more on an outsourced function than an in-house function. However, when the IA function uses continuous auditing, external auditors do not differ in reliance on an outsourced or in-house function. The prior literature suggests that outsourcing an IA function can lead to higher levels of external auditor reliance and subsequently lower external audit costs. The results here suggest that maintaining the IA function in-house and employing continuous auditing may lead to similar external audit effects.

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Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens by Alles, Brennan, Kogan and Vasarhelyi Discussant's comments

Cited by 4 publications

References 5 publications

Strategic multiple criteria group decision‐making model for continuous auditing system

Strategic multiple criteria group decision‐making model for continuous auditing system

Investigation on auditing principles and rules for PDM/PLM system implementation

The Effect of Continuous Auditing on the Relationship between Internal Audit Sourcing and the External Auditor's Reliance on the Internal Audit Function

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