Auditoria Contínua - o Futuro da Auditoria no Contexto dos Enterprise Resource Planning

Conference object Portuguese OPEN
Costa, Ricardo Ferreira da; Inácio, Helena;
  • Publisher: AECA
  • Subject: Auditoria, Auditoria Contínua, Enterprise Resource Planning

Os sistemas de informação empresarias, Enterprise Resource Planning (ERP), conjuntamente com as recentes tecnologias de negócios da era digital, tem levado a profundas mudanças no sistema de informação contabilístico. Neste contexto, a auditoria tradicional tra... View more
  • References (19)
    19 references, page 1 of 2

    Fraser, I., & Pong, C. (2009). The future of the external audit function. Managerial Auditing Journal, 24(2), 104-113.

    Hunton, J. E., Mauldin, E., & Wheeler, P. (2008). Potential function and dysfunctional effects continuous monitoring. The Accounting Review, 83(6), 1551-1569.

    Kanellou, A., & Spathis, C. (2011). Auditing in enterprise system environment: a synthesis. Journal of Enterprise Information Management, 24(6), 494-519.

    Lin, C.-C., Lin, F., & Liang, D. (2010). An analysis of using state of the art technologies to implement real-time continuous assurance.Proceedings - 2010 6th World Congress on Services, Services-1 2010, , art. nº 5577269 , pp. 415-422.

    Madani, H. H. (2009). The role of internal auditors in ERP-based organizations. Journal of Accounting & Organizational Change, 5(4), 514-526.

    Masli, A., Peters, G. F., Richardson, V. J., & Sanchez, J. M. (2010). Examining the Potential Benefits of Internal Control Monitoring Technology. The Accounting Review, 85(3), 1001- 1034.

    Morris, J. J., & Laksmana, I. (2010). Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management. Journal of Emerging Technologies in Accounting, 7, 47-71.

    Murcia, F. D. R., Souza, F. C., & Borba, J. A. (2008). Continuous auditing a literature review. Organizações em contexto, 4(4), 2-17.

    Nikoloyuk, G. M., Marche, S., & McNiven, J. (2005). E-commerce impact on Canadian public sector audit practice. The International Journal of Public Sector Management, 18(1), 83.

    Omoteso, K., Patel, A., & Scott, P. (2008). An investigation into the application of continuos online auditing in the U.K. The International Journal of Digital Accounting Research, 8(14), 23-44.

  • Metrics
Share - Bookmark