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Internal continuous auditing : How can the implementation of continuous auditing be facilitated, in order to improve the adaption of continuous auditing in practice?

Wiegerinck, H.C.G. (2019) Internal continuous auditing : How can the implementation of continuous auditing be facilitated, in order to improve the adaption of continuous auditing in practice?

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Abstract:Traditional auditing has not kept pace with the real-time business environment, because traditional audits are labor and time intensive. Continuous auditing makes the traditional audit process more effective and efficient through the use of technology. However, the implementation of continuous auditing of the internal audit is quite novel in practice. The causes for this implementation of continuous auditing problem are complex and therefore, difficult to substantiate. Therefore, the objective of this paper is to provide an overview of the concept of continuous auditing and how to facilitate the implementation process of continuous auditing. Which results in some interesting insights and conclusions regarding empirical research in internal auditing.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
Link to this item:http://purl.utwente.nl/essays/78971
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