Met continuous monitoring naar continuous data level assurance: de volgende stap in interne beheersing

Automated Quality Assurance of Continuous Data

Most real-world databases contain some amount of inaccurate data. Reliability of critical attributes can be evaluated from the values of other attributes in the same data table. This paper presents a new fuzzy-based measure of data reliability in continuous attributes. We partition the relational schema of a database into a subset of input (predicting) and a subset of target (dependent) attribu...

Continuous Monitoring and Assurance in a Real- Time Economy

Information fusion in continuous assurance

We extend continuous assurance research by proposing a novel continuous assurance architecture grounded in information fusion research. Existing continuous assurance architectures focus primarily on methods of monitoring assurance clients’ systems to detect anomalous activities and have not addressed the question of how to process the detected anomalies. Consequently, actual implementations of ...

Black Box Logging and Tertiary Monitoring of Continuous Assurance Systems

Assuring Homeland Security: Continuous Monitoring, Control & Assurance of Emergency Preparedness

This paper examines the potential relationships of Continuous Auditing and Emergency Preparedness to the design, development, and implementation of Emergency Response Management Information Systems (ERMIS). It develops an argument for the integration of emergency response processes and continuous decision process auditing requirements into the system development life cycle of an organization wi...