How to adopt computer-assisted auditing techniques (CAATTs) quickly and develop a continuous auditing system are the critical issues for the implementation of automated auditing techniques. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATTs projects in three years. We summarized and analyzed the routinization process of ...

This paper summarises the outcomes of a PhD research project by Richardson (2009) to measure the embodied carbon content of concrete paving and to reveal the barriers to its accurate measurement. This is a current area of research due to the concerns arising from the anthropogenic emission of carbon dioxide which has been identified as a key cause of climate change. The work was carried out in ...

As energy costs continue to rise, industrial plants (even those of energy nonintensive industries such as furniture industry) need effective way to reduce the amount of energy they consume. Besides, there are a number of economic and environmental reasons why a company should consider environmental management initiatives. This paper provides a detailed guideline for implementing joint energy an...

Previous studies on the use of computer assisted auditing technology and techniques (CAATTs) mostly focus on computer skills and perceived usefulness of auditors, and the influential factors from organizational environments; however, they seldom emphasize the group level. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATT...

Research has been performed in areas of auditing, a.o. security auditing, compliance auditing, financial auditing. In order to increase the efficiency of and to allow for continuous auditing, auditing tasks must be automated, which is only possible if audit data are available digitally and suitable algorithms exist. Different areas of auditing follow different objectives, thus require different...

Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mod...

Database auditing has become a very crucial aspect of security as organisations increase their adoption of database management systems (DBMS) as major asset that keeps, maintain and monitor sensitive information. Database auditing is the group of activities involved in observing a set of stored data in order to be aware of the actions of users. The work presented here outlines the main auditing...

According to the statistical data security and auditing requirement, an effective Security Protection Method and a Rules-based Statistical Data Auditing (RSDA) solution are given. In this article, we introduce the classification and expression of statistical auditing rule.