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How to Plot Current Pilots on the Audit Maturity Model? The Continuum Paradigm

Authors:
Ed Curfs
Eric Mantelaers
Martijn Zoet

Keywords: Maturity Model; Continuous Monitoring; Continuous Auditing; Continuous Assurance; Continuous Control Monitoring; Continuous Reporting; Continuum Paradigm; Financial and Non-financial Data; Sustainability Reporting.

Abstract:
Continuous monitoring, continuous control monitoring, continuous auditing, continuous assurance and continuous reporting and the Continuum Paradigm are topics in which research has been performed for more than 30 years. The possibilities and challenges of these elements have been researched. However, limited studies focused on the holistic view and the status of an pilots, financial as well as non-financial data, in relationship with the Audit Maturity Model have been performed. Based on the existing studies, we defined the following research question: What is the actual status regarding the Continuum Paradigm? Based on a review of pilots and plotting the results of the pilots on the Audit Maturity Model by a focus group, further insight is provided regarding the actual status. The overall conclusion is that the average maturity level for Continuous Monitoring and Continuous Assurance reaches nearly stage 3: Maturing and no research has been performed based on a holistic and fully integrated continuous process.

Pages: 12 to 17

Copyright: Copyright (c) IARIA, 2022

Publication date: June 26, 2022

Published in: conference

ISSN: 2308-4375

ISBN: 978-1-61208-986-7

Location: Porto,Portugal

Dates: from June 26, 2022 to June 30, 2022