（2009）Ivan Cantu-Continuous Auditing.pdfVIP

CONTINUOUS AUDITING Ivan Cantu College of Business Administration University of Texas Pan American 1201 W. University Drive, Edinburg, TX78539 Tel: 956-292-7025 cantu_ivan@ Lai Liu College of Business Administration University of Texas Pan American 1201 W. University Drive, Edinburg, TX78539 Tel: 956-381-3353 liul@ Haiyan Zhou College of Business Administration University of Texas Pan American 1201 W. University Drive, Edinburg, TX78539 Tel: 956-381-3334 zhaiyan@ ABSTRACT As all true research efforts of a new research area such as continuous auditing, this exploratory study will examine the pros and cons of having continuous auditing for business organizations and explore audit models, including the Continuous Auditing and Financial Reporting (CAR), Continuous Assurance Metrics (CAM), and Automated Continuous Transaction Verification Environment (ACTVE) model. This study will have the implications for a business organization in the context of information quality, as well as implications