（2006）Continuous auditing technologies and models： A discussion.pdfVIP

c o m p u t e r s s e c u r i t y 2 5 ( 2 0 0 6 ) 3 2 5 – 3 3 1 a v a i l a bl e at ww w . sc i e nc e d ir e c t . co m j o u r n a l h o m e p a g e : w w w . e l s e v i e r . c om / l o c a t e / c o s e Continuous auditing technologies and models: A discussion S. Flowerday, A.W. Blundell, R. Von Solms* Centre for Information Security Studies, Nelson Mandela Metropolitan University, Port Elizabeth, South Africa a r t i c l e i n f o a b s t r a c t Article history: In the age of real-time accounting and real-time communication current audit practices, Received 13 June 2006 while effective, often provide audit results long after fraud and/or errors have occurred. Revised 13 June 2006 Real-time assurances can assist in preventing intentional or unintentional errors. This Accepted 13 June 2006 can best be achieved through continuous auditing which relies heavily on technology. These technologies are embedded within and are crucial to continuous auditing models. Keywords: ª 2006 Elsevier Ltd. All rights reserved. Continuous auditing Real-time assurances Information integrity Internal controls Technology-based prevention 1. Introduction could make use of the available tools, techniques and technol- ogies for testing internal control and performing tests on In today’s fast paced business world, real-time information