Continuous Auditing: Theory and Application

David Y. Chan
St. John's University, USA

Victoria Chiu
State University of New York at Oswego, USA

Miklos A. Vasarhelyi
Rutgers Business School, USA


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Product Details
Format:
Hardback
ISBN:
9781787434141
Published:
21 Mar 2018
Publisher:
Emerald Publishing Limited
Dimensions:
360 pages - 165 x 240mm
Series:
Rutgers Studies in Accounting Analytics
Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The book’s purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
Introduction; David Y Chan, Victoria Chiu, and Miklos A. Vasarhelyi 
1. Continuous Auditing--A New View; Nancy Bumgarner, Miklos A. Vasarhelyi 
2. The development and intellectual structure of continuous auditing research; Victoria Chiu, Qi Liu, Miklos A. Vasarhelyi 
3. The Continuous Audit of Online Systems; Miklos A. Vasarhelyi, Fern B. Halper 
4. Continuous Auditing of Database Applications: An Embedded Audit Module Approach; S. Michael Groomer, Uday S. Murthy 
5. Continuous Online Auditing: A Program of Research; Alexander Kogan, Ephraim F. Sudit, Miklos A. Vasarhelyi 
6. Feasibility and Economics of Continuous Assurance; Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 
7. Continuous Auditing: Building Automated Auditing Capability; Zabihollah Rezaee, Ahmad Sharbatoghlie, Rick Elam, Peter L. McMickle 
8. Principles of Analytic Monitoring for Continuous Assurance; Miklos A. Vasarhelyi, Michael G. Alles, Alexander Kogan, Rutgers University 
9. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens; Michael Alles, Gerard Brennan, Alexander Kogan, Miklos A. Vasarhelyi 
10. Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations; Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi 
11. Innovation and Practice of Continuous Auditing; David Y. Chan, Miklos A. Vasarhelyi 
12. Evolution of Auditing: From the Traditional Approach to the Future Audit; Paul Eric Byrnes, Abdullah Al-Awadhi, Benita Gullvist, Helen Brown-Liburd, Ryan Teeter, J. Donald Warren, Miklos Vasarhelyi 
13. An Audit Ecosystem to support Blockchain-based Accounting & Assurance; Stephen Kozlowski 
14. New Perspective: Data Analytics as a Precursor to Audit Automation; David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi 
Conclusion; David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi
David Y. Chan is an Associate Professor at St. John’s University. Dr. Chan earned a Ph.D. in Management with a concentration in Accounting Information Systems from Rutgers, The State University of New Jersey. He also holds a Master of Science in Accounting and Bachelor of Science in Finance from St. John's University. Dr. Chan is a licensed Certified Public Accountant in the State of New York, Certified Internal Auditor, Certified Information Systems Auditor, and Certified Fraud Examiner. His teaching interest includes financial auditing, internal auditing, fraud examination, and information technology auditing. Dr. Chan's research interest includes auditing, auditing technology, and the application of technology in accounting and auditing.
Victoria Chiu received her Ph.D. in Accounting from Rutgers, The State University of New Jersey. She is an Assistant Professor at the State University of New York at Oswego. Dr. Chiu’s teaching interests include financial accounting, managerial accounting and cost accounting. Prior to joining SUNY Oswego, Dr. Chiu was an Assistant Professor at SUNY New Paltz and the Dean’s Distinguished Graduate Instructor at Rutgers University. Her research interests include accounting bibliometrics, continuous audit, emerging technologies in accounting, textual and classification analysis, product costing analysis and accounting pedagogy. Dr. Chiu's research has been published in a number of academic journals such as International Journal of Accounting Information Systems, Journal of Accounting Literature, Eurasian Journal of Business and Economics, Journal of Emerging Technologies in Accounting…etc. Dr. Chiu is an active member of the American Accounting Association and Strategic and Emerging Technologies Section.
Miklos A. Vasarhelyi [Ph.D in MIS (UCLA) MBA (MIT) and BS in Economics and Electrical Engineering (the State University of Guanabara and Catholic University of Rio de Janeiro)]. Professor Vasarhelyi is currently the KPMG Distinguished Professor of Accounting Information Systems and Director of the Rutgers Accounting Research Center (RARC) & Continuous Auditing and Reporting Laboratory (CARLAB) at Rutgers University. He has published more than 200 journal articles, 20 books, and directed over 40 PhD theses. He is the editor of the Journal of Emerging Technologies in Accounting. Professor Vasarhelyi has taught executive programs on electronic commerce to many large international organizations including GE, J&J, Eli Lilly, Baxter, ADL, Volvo, Siemens, Chase Bank, and AT&T. Professor Vasarhelyi is credited with the original continuous audit application and as the leading researcher in this field. The CAR Lab’s projects include among others Siemens, KPMG, P&G, AICPA, CA Technologies, and Itau-Unibanco. Prof. Vasarhelyi has been awarded the Outstanding Educator of the year by the AAA in 2014 and the Wasserman award by ISACA in 2013.

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