Sökning: "Continuous Auditing CA"

Hittade 1 uppsats innehållade orden Continuous Auditing CA.

  1. 1. Continuous Auditing : Internal Audit at a Crossroads?

    Master-uppsats, Stockholms universitet/Företagsekonomiska institutionen

    Författare :Joel Andersson Skantze; [2017]
    Nyckelord :Continuous Auditing CA ; Continuous Monitoring CM ; Continuous Assurance; Internal Auditing; Internal Control; Technology Acceptance Model TAM ; Three Lines of Defense TLoD ;

    Sammanfattning : Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. LÄS MER