دانلود رایگان مقاله انگلیسی تحقیقی درباره ی حسابرسی مستمر: یک تجزیه و تحلیل کتابشناختی - IEEE 2017

Abstract

This paper presents the results of a bibliometric study about the evolution of research on Continuous Auditing. This study has as main motivation to find reasons for the very slow evolvement of research on this topic. In addition, Continuous Auditing is one of the features of the emerging concept of Continuous Assurance. Thus, considering that Continuous Assurance represents numerous advantages for the organizational performance, this study also intends to understand if there is a relation between the evolution of research on Continuous Auditing and the still very low maturity levels of continuous assurance solutions. This study shows that the number of publications is considerably reduced and that the slow growth of research on Continuous Auditing may be contributing to the lack of maturity of Continuous Assurance.

V. CONCLUSION

This study makes clear that the research on Continuous Auditing is still very scarce and in maturation. Considering that this, together with continuous monitoring, is one of the essential elements of the concept of Continuous Assurance, it is possible to establish the relation of this research shortage with the slow pace in the development of complete continuous assurance solutions. In fact, the contribution to the development of Continuous Assurance can only be effective when all its elements are properly studied. Although the research was restricted to Scopus® database, this study can be considered quantitatively representative of the current status of research in Continuous Auditing. For future work, we intend to increase the scope of the study to other scientific databases and to analyze the research status of the other elements of Continuous Assurance, in particular continuous monitoring and risk assessment. This will allow the weaknesses of the research on Continuous Assurance to be identified and will enable researchers to develop and implement models which contribute to the development of research in this area and which help organizations to consolidate the paradigm shift (from continuous audit to continuous assurance).