The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper focuses on the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the Internal Audit organization. The system is an implementation of a Continuous Process Audit Methodology (CPAM) and is designed to deal with the problems of auditing large paperless ...

ABSTRACT Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on in general, needs to an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those exploring the literature implementation. The initial search revealed...

This paper introduces implementation experiences on the ISO/IEC 17799 standard. The early implementation phase showed that there was resistance to change. The study revealed that lack of information was the root cause on that. Solution for this problem is proactive communications and use of internal advocates. All interviewees shared the same view that the ISO/IEC 17799 fits well with the exist...

The economic crisis and the financial scandals highlight the significance of corporate governance. The internal audit function has gained great attention for assuring good corporate governance. ERP systems significantly change the information processing environment in organisations and act as a means of corporate governance change. ERP systems have embedded structures and institutional logics w...