Auditing a Continuous Controls Monitoring System

Auditing a Continuous Controls Monitoring System

Sweep, T.B.

Hulstijn, J. (mentor)
De Bruijne, M.L.C. (mentor)
Janssen, M.F.W.H.A. (mentor)

Technology, Policy and Management

ICT

SEPAM - IA

2015-08-26

A common problem within the accounting profession is the problem of audit timeliness. At this moment, the problem is becoming more urgent in the real-time economy. A potential solution to the problem arises from the introduction of CCM systems. However, for this solution to succeed, the CCM system itself should be audited which turned out to be an unexplored area. This research is aimed at addressing this knowledge gap by exploring how external IT auditors should assess the adequacy of the design and operating effectiveness of a CCM system. The result is a set of 41 guidelines that functions as a frame of reference for the audit of a CCM system.

audit timeliness
continuous auditing
continuous controls monitoring
IT audit
external audit

http://resolver.tudelft.nl/uuid:7bb674ce-1dff-4158-ae5b-9dfc2644f21e

Student theses

master thesis

(c) 2015 Sweep, T.B.