Construct · 1 fields · 1 citations

continuous assurance: a standalone construct

One name. One construct. A landmark on the map.

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continuousassurance1 CONSTRUCTContinuous assuranceALLES · AUDITING

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Auditing

assurance provided on financial information close to the time events occur, using automated monitoring of transactions and controls.

In auditing, continuous assurance refers to assurance provided on financial information close to the time events occur, using automated monitoring of transactions and controls. This meaning comes from Alles (2002) in AUDITING: A Journal of Practice & Theory.[1]

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Nearby constructs

information4 fields · 5 citationsjingle · one word, four constructspractice3 fields · 4 citationsjingle · one word, three constructs

References

  1. Alles, M. G., Kogan, A., & Vasarhelyi, M. A. (2002). Feasibility and Economics of Continuous Assurance. AUDITING: A Journal of Practice & Theory, 21(1), 125-138. https://doi.org/10.2308/aud.2002.21.1.125

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