IMPLEMENTING CONTINUOUS AUDITING OF BUSINESS …
Sep 01, 2005 · Professor. Rutgers University. Miklos A. Vasarhelyi. KPMG Professor of AIS. ... paper-based information technology (in the form of accounting journals and ledgers) had to rely on pre-filtered and aggregated measures which were typically recorded after a significant time lag. ... If CA is indeed to be the future of auditing, as has long been ... ................
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