Continuous Auditing and Continuous Monitoring in ERP Environments: Case Studies of Application Implementations

摘要

The need for continuous auditing and continuous monitoring (CA/CM) has increased in the global digital economy. Modern computer-based systems make it possible to measure and monitor business processes at an unprecedented level of detail in a real- or near real-time basis. This empowers auditors to become increasingly dependent on computer technology and software tools. While there is a growing body of literature related to this domain, there is a need for empirical evidence from actual implementations that document these systems in detail. In this research, we perform such an investigation on three CA/CM systems, namely SAPSECURE, CAMAP, and Bagheera-S™.