Continuous Auditing: An Operational Model for Internal Auditors - Softcover

Mohammad J. Abdolmohammadi; Ahmad Sharbatouglie

Softcover

ISBN 10: 0894135732 ISBN 13: 9780894135736

Publisher: The Institute of Internal Auditors Research Foundation, 2005

Synopsis

Continuous auditing is a new and evolving methodology with relevance and application potential for technology rich contemporary enterprises from business to government and not-for-profits. The information technology used by these enterprises enables them to receive, process, and report large sums of data on a continuing basis, thus fueling the need for continuous monitoring and auditing. At the same time, information technology advancements lead to the development of new data warehousing and data mining techniques that enabled continous auditing. You will find this valuable report addresses a wide range of topics, including: - Various definitions of continuous auditing. - Continuous internal auditing concepts. - Detailed discussion of continuous auditing application areas. - Data warehousing and data mining techniques. - Validation issues for continuous internal auditing models. - Training issues that are based on academic concepts and experience

About this title

About the Author

Mohammad J. Abdolmohammadi (Ali), DBA, CPA, is the John E. Rhodes Professor of Accountancy at Bentley College. He has a doctorate in business administration from Indiana University and is a Certified Public Accountant. He has formerly taught at Indiana University, Boston University, and the University of Illinois at Chicago. His teaching includes auditing and methods and practices of professional research. Having interest primarily in behavioral auditing research, Ali has published regularly in Accounting and Business Research, The Accounting Review, Advances in Accounting, Auditing: a Journal of Practice and Theory, Behavioral Research In Accounting, Contemporary Accounting Research, Internal Auditing, Journal of Business Ethics, and Organizational Behavior and Human Decision Processes, among others. He has also published two books in recent years and has received numerous research grants. Ahmad Sharbatoghlie, Ph.D., is currently assistant professor at Sharif University of Technology’s Graduate School of Management and Economics. He has provided over 20 years of consulting services to numerous corporations in financial services, health care, and manufacturing sectors. His last consulting assignment in the United States involved helping to build a data warehousing solution for conducting corporate-wide audits of transaction-based data systems in a large financial services company. He has also provided training in continuous auditing methodology and applications. He has published in leading scholarly journals, including two papers directly related to the topic in Auditing: a Journal of Practice and Theory and Managerial Auditing Journal. In addition, he has taught graduate-level courses in continuous auditing at Bentley College and Sharif University of Technology.

Edition details

• Publisher: The Institute of Internal Auditors Research Foundation
• Publication date: 2005
• Language: English
• ISBN 10: 0894135732
• ISBN 13: 9780894135736
• Binding: Paperback
• Number of pages: 159