（2008）Security Patterns for Automated Continuous Auditing.pdfVIP

Information Security Journal: A Global Perspective, 17:13–25, 2008 Copyright © Taylor Francis Group, LLC ISSN: 1939-3555 print / 1939-3547 online DOI: 10.1080/10658980701784594 UISSInformation Security Journal: A Global Perspective, Vol. 17, No. 1, Feb 2008: pp. 0–0Information Security Journal: A Global Perspective19393547 Security Patterns for Automated Continuous Auditing B. Kearney and T. TryfonasSecurity Patterns for Automated Continuous Auditing 1 Bob Kearney and Theodore Tryfonas2 ABSTRACT In the light of recent global corruption scandals (e.g., Enron), 1Professional Services, the requirement for corporate governance and responsibility has emerged as Gamma Enterprise a management priority. The explicit externalization of this requirement, as Technologies, Woodland Hills, expressed through the recent regulatory environment (e.g., Sarbanes-Oxley Act) CA, USA 2Information Security Research has made several research topics in the area of audit to emerge. The need for Group, Faculty of Advanced explicitly demonstrated assurance of the financial and accounting information Technology, University of at any time has given interest to emerging concepts and in particular to the Glamorgan, Wales, United one of continuous auditing. Despite the multiple perspectives on continuous Kingdom auditing, a common understanding that it can be achieved through audit automation is developing among scholars and practitioners alike. Information