Chen, Huei-Huang; Li, Shing-Han; Huang, Shi-Ming; Hung, … - In: International Journal of Electronic Finance 1 (2007) 4, pp. 460-472
This study proposes a Continuous Auditing Assistance System (CAAS), which can assist auditors to assess potential weaknesses in the information systems. Auditors can perform auditing tasks independently, give feedback immediately on the extraordinariness and reach the objectives of continuous...