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CONTINUOUS AUDITING
by
Mark J. Nigrini
606 Rockcrossing Lane
Allen, TX 75002
Ernst Young Center for Auditing Research and Advanced Technology
University of Kansas
(972) 359-0020
mark_nigrini@
August 30, 2000
I thank the participants at a University of Kansas, Ernst Young Center for Auditing Research
and Advanced Technology, accounting workshop for their comments on an earlier version of
this paper. The paper was improved as a result of discussions with Ted Hill, Ted Mock, Wayne
Shaw, and Raj Srivastava. The paper would not have been possible without empirical data and
I thank the Internal Audit Director of the hotel company who provided the data sets for the
study.
Copyright © 2000 Mark J. Nigrini.
All rights reserved. No part of this manuscript may be reproduced, in any form or by any
means, without permission in writing from Mark J. Nigrini.
CONTINUOUS AUDITING
ABSTRACT
The Panel on Audit Effectiveness concluded, amongst other things, that the auditing
profession needs to develop new approaches to auditing, including some form of continuous
auditing, with a greater emphasis on technology-driven analytical and diagnostic procedures
(The Panel on Audit Effectiveness, 2000). A CICA report concluded that continuous audits are
viable under certain conditions and that automated “alarm triggers” would be needed to signal
anomalies and errors. They called for research to show how auditors could effectively use
sophisticated automated audit tools (CICA, 1999).
This paper suggests two di
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