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Proposal of Continuous Audit Model: Data Integration Framework

Authors:
Mauricio M Codesso
Rogerio Joao Lunkes
Paulo Caetano da Silva

Keywords: Continuous Audit; XBRL; Audit; Audit Framework

Abstract:
The approximation of business areas with the use of new technologies, real-time savings, transactions with several countries and on several continents with different law guarantees are necessary. These warranties can be acquired through Continuous Audit (CA). Some research contributions may be listed as: provide a standardization of data and nomenclatures for the data used by Continuous Audit procedures; re-use of previously developed detection and analysis algorithms; reduction of the development and implementation costs of the processes of continuous audit in organizations due to the standardization of data and the reutilization of algorithm; encouragement for the creation of a repository of public access algorithms. The paper also aims to contribute to the literature with the deepening of ways to access, structure and collect critical and / or necessary data for CA. With the deepening of Audit Data Standard and eXtensible Business Reporting Language (XBRL), as well as creating a basis for future research with the integration of extraction, analysis and exception detection algorithms that are used by CA.

Pages: 58 to 60

Copyright: Copyright (c) IARIA, 2017

Publication date: June 25, 2017

Published in: conference

ISSN: 2308-3972

ISBN: 978-1-61208-563-0

Location: Venice, Italy

Dates: from June 25, 2017 to June 29, 2017