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| Author: | Debreceny, R. |
| Title: | The Development of Embedded Audit Modules to Support Continuous Monitoring in the Electronic Commerce Environment |
| Journal: | International Journal of Auditing
2003 : JUL, VOL. 7:2, p. 169-185 |
| Index terms: | AUDITING ELECTRONIC COMMERCE ACCOUNTING ACCOUNTING INFORMATION SYSTEMS INTERNAL AUDITING INFORMATION SYSTEMS |
| Language: | eng |
| Abstract: | This study investigates the challenges in developing Embedded Audit Module (EAMs). These challenges are analyzed by the development of ten examples of EAM alerts in a fraud environment. The alerts employ stored database procedures and triggers to monitor the internal control environment. The alerts are complementary to the strengthening of a firm's internal control system by monitoring and reporting the irregularities in the control environment. The study provides guidance on the construction of EAMs and points to a number of limitations in their development. These limitations raise a number of issues that must be considered before continuous audit can be widely adopted. The study sets out a number of issues for future research. |
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