Journal of Information Systems Engineering and Management

Continuous Assurance for the Digital Transformation of Internal Auditing
Cátia Barros 1, Rui Pedro Marques 1 *
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1 University of Aveiro
* Corresponding Author
Research Article

Journal of Information Systems Engineering and Management, 2022 - Volume 7 Issue 1, Article No: 11681
https://doi.org/10.55267/iadt.07.11681

Published Online: 31 Jan 2022

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APA 6th edition
In-text citation: (Barros & Marques, 2022)
Reference: Barros, C., & Marques, R. P. (2022). Continuous Assurance for the Digital Transformation of Internal Auditing. Journal of Information Systems Engineering and Management, 7(1), 11681. https://doi.org/10.55267/iadt.07.11681
Vancouver
In-text citation: (1), (2), (3), etc.
Reference: Barros C, Marques RP. Continuous Assurance for the Digital Transformation of Internal Auditing. J INFORM SYSTEMS ENG. 2022;7(1):11681. https://doi.org/10.55267/iadt.07.11681
AMA 10th edition
In-text citation: (1), (2), (3), etc.
Reference: Barros C, Marques RP. Continuous Assurance for the Digital Transformation of Internal Auditing. J INFORM SYSTEMS ENG. 2022;7(1), 11681. https://doi.org/10.55267/iadt.07.11681
Chicago
In-text citation: (Barros and Marques, 2022)
Reference: Barros, Cátia, and Rui Pedro Marques. "Continuous Assurance for the Digital Transformation of Internal Auditing". Journal of Information Systems Engineering and Management 2022 7 no. 1 (2022): 11681. https://doi.org/10.55267/iadt.07.11681
Harvard
In-text citation: (Barros and Marques, 2022)
Reference: Barros, C., and Marques, R. P. (2022). Continuous Assurance for the Digital Transformation of Internal Auditing. Journal of Information Systems Engineering and Management, 7(1), 11681. https://doi.org/10.55267/iadt.07.11681
MLA
In-text citation: (Barros and Marques, 2022)
Reference: Barros, Cátia et al. "Continuous Assurance for the Digital Transformation of Internal Auditing". Journal of Information Systems Engineering and Management, vol. 7, no. 1, 2022, 11681. https://doi.org/10.55267/iadt.07.11681
ABSTRACT
As a result of the increasing demand on the credibility of the financial information disclosure, internal auditing has been playing an increasingly important role in organizations. Currently, there is a need to ensure the compliance of organizational transactions in real time in order to increase the reliability of the information and to reduce risks. In this context, the concept of Continuous Assurance has emerged, allowing to reduce potential errors and risks and obtain useful information in real time, supporting more effectively the decision making and internal auditing. This paper aims to understand the importance and the use of Continuous Assurance services from the perspective of the internal auditor. So, the methodology used is qualitative and the questionnaire survey was used to collect data from interna auditors in Portugal. The main results demonstrate, among other findings, that the Continuous Assurance services are considered by the internal auditors as very important. Despite this, its implementation in the organizations does not follow the importance assigned to it, and is still far from being fully deployed. The dimension of the audit department is an influential factor in the use of some Continuous Assurance services.
KEYWORDS
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