Feasibility and Economics of Continuous Assurance

By M. Alles, Alexander Kogan, M. Vasarhelyi. 2002

170 citations recorded by the source corpus.

Subfields: Safety, Risk, Reliability and Quality, Statistics and Probability

View Paper: https://www.semanticscholar.org/paper/66893a4cab5ef7b41a3521b6aa946538d0499e7c

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In Statistics and Probability

1. Alexander Kogan

Citations in the corpus

• Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens (2006, background): “As Alles et al. (2002) pointed out, the main constraint on CA is not the supply of technology, but the demand for it, and by extension, the human and economic forces that shape its implementation.”
• Toward Blockchain-Based Accounting and Assurance (2017, background): “The traditional audit cannot provide near-real-time assurance due to the manual nature of its procedures and the lack of tools to effectively analyze and monitor large amounts of transactional data (Alles, Kogan, and Vasarhelyi 2002; Vasarhelyi and Halper 1991).”