A Review and Analysis of the Existing Research Streams in Continuous Auditing

2007 ◽  
Vol 4 (1) ◽  
pp. 1-28 ◽  
Author(s):  
Carol E. Brown ◽  
Jeffrey A. Wong ◽  
Amelia A. Baldwin

A growing body of literature related to continuous auditing topics has developed. Advances in information technology and web-based applications are making monitoring and control of operations through continuous auditing increasingly important. The objective of this paper is to describe, summarize, and provide a framework for classifying the contributions of the diverse literature addressing the topic of continuous auditing. This paper was intended to provide researchers and practitioners with a background in continuous auditing topics. Our broad view of the literature is also designed to discover areas holding the potential for future research. Research streams are divided into five major categories: demand factors, theory and guidance, enabling technologies, applications, and impacts. Over 80 papers have been identified that relate to these areas. Many more articles exist, especially in the area of enabling technologies. However, the focus of our paper is the literature most closely related to continuous auditing.

Author(s):  
Oksana Mnushka ◽  
Volodymyr Savchenko ◽  
Serhii Leonov ◽  
Olena Shaposhnikova

2014 ◽  
Vol 51 (4) ◽  
pp. 318-329 ◽  
Author(s):  
Wen-Jye Shyr ◽  
Chia-Ming Lin

This work concerns a Web-based system for learning some principles and methods in a mechatronics system that can be accessed remotely over the Internet, at any time and from any location. The investigation involves a case study to illustrate a manufacturing process and evaluate the remote experimental procedure. The main aim reported here is to determine students’ perceptions towards Web-based versus traditional experiments and identify any differences in final grade point averages. The experiment was performed at National Changhua University of Education, Taiwan, with an implementation period covering six semesters and a total of 226 students divided randomly into ‘traditional’ and ‘Web-based’ groups. The Web-based system helped students understand the concepts and master the technologies associated with Web-based mechatronic monitoring and control. Four out of six semesters surveyed recorded statistically significant differences between student perceptions of traditional and Web-based experimentation.


Author(s):  
O. Manzij ◽  
S. Andreychuk ◽  
A. Senyk

Introduction: The information society generates new forms of organization of the educational process, including the process of passing student practice. Organization and passing of practice requires both practitioners and students to take certain actions that can be accelerated and optimized with the usage of modern information and computer technologies. Recently,the considerable attention has been given to  the issue of organizing the process of student practice by both Ukrainian and foreign scholars. However, the very use of information technology in the organization of student practice data from scientists was not considered. The authors of the article focused on the study of the Internet technologies usage in the organization and practice of students of higher education institutions. The article proposes a new approach to improving the quality of information support for the organization and conducting of student practice. Purpose: Research of the problem with organizing the students' practical training in the system of professional training students at educational levels "Bachelor" and "Master"; Demonstration of the functional capabilities of the created web-based information system "Practice" as an example of the application of modern technologies for information support, analysis and optimization of organizational decision making while undergoing internship in a higher educational institution. Methods: The method of parsing analysis and the method of social modeling for analyzing problem issues in the organization of the  student's practice process and the creation of an appropriate IT project has been applied. Results: A variant of innovative solution and optimization of information provision of the process of organizing various types of student practice with the use of modern information technologies is offered - web-oriented information system. The functionality of the created web-based information system "Practice" has been prepared, tested and described. Web-IP Practice is developed as a web application, the server part of which is implemented on the basis of the AMP software package, which includes: Apache, MySQL, PHP. The components of this complex are distributed with free licenses, thus, the Web IP Practice can function without the usage of expensive software. The modular structure of the system makes it possible to set up access, registration and authentication and manage user data, manage events and generate reporting documents for organization and practice. The proposed web-IP Practice provides opportunities for the following tasks: - informing students about organization and passing of practice; - preparation of documentation package on organization and passing of practice; - management and control of the process of passing the practice; - formation of reporting materials. Conclusion: Application of information technology in the organization of student practice is effective and provides the ability of  automatically formation and control the database, manage and control the process of organizing practices using web technologies. Monitoring the practice of remote access provides cost savings and time optimization. Elaboration of all worksheets (journal of practice) in electronic form and by sharing allows to supervise and effectively organize the close cooperation of the leader and the student during the practice.


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