Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens

By M. Alles, Gerard Brennan, Alexander Kogan, M. Vasarhelyi. International Journal of Accounting Information Systems, 2006

323 citations recorded by the source corpus.

Subfields: Computer Networks and Communications, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/2cd45fcaae95bb2159419443041abdb16a93aeb4

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Computer Networks and Communications

1. Jun Dai
2. M. Vasarhelyi

In Management Information Systems

1. M. Vasarhelyi
2. Alexander Kogan
3. Jun Dai
4. Deniz Appelbaum
5. Zhaokai Yan
6. Ogan Yigitbasioglu

Citations in the corpus

• Impact of business analytics and enterprise systems on managerial accounting (2017, background): “Due in part to the utilization of enterprise systems by business, the methodology of continuous monitoring (Alles et al., 2006; Vasarhelyi et al., 2004), facilitated by the progressive decrease of computation and storage costs, is emerging.”
• Toward Blockchain-Based Accounting and Assurance (2017, background): “Many audit services, such as continuous data auditing (Vasarhelyi and Halper 1991; Vasarhelyi, Alles, and Williams 2010), continuous controls monitoring (CCM) (Alles, Brennan, Kogan, and Vasarhelyi 2006), audit data analytics (American Institution of Certified Public Accountants [AICPA] 2015), etc., ”