Majdalawieh, Munir; Sahraoui, Sofiane; Barkhi, Reza - In: Business Process Management Journal 18 (2012) 2, pp. 304-327
Purpose – The pressure is on organizations to go beyond automating their internal audit activities and develop and integrate internal auditing into business processes of the enterprise. This paper aims to propose a “full power” continuous auditing (CA) model with three key components:...