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Table Of Contents

PART I – Background Chapters
Chapter 1
Introduction
1.1 Prologue
1.2 Description of Problem Area
1.3 Problem Statement
1.4 Research Objectives
1.4.1 Primary Objective:
1.4.2 Secondary Objectives:
1.5 Research Philosophy
1.6 Research Methodology
1.7 Layout of Dissertation
Chapter 2
Towards Continuous Auditing
2.1 Introduction - A Clearer Picture
Towards Continuous Auditing
Chapter 2:
2.2 Principles of Continuous Auditing
2.3 Driving Force
2.3.1 History of Electronic Data Processing and Auditing
2.3.2 The Movement Towards Continuous Auditing
2.3.3 Benefits of Continuous Auditing
2.4 Conclusion
Chapter 3
Enabling Continuous Auditing
3.1 Introduction
Chapter 3:
3.1 Introduction
3.2 Advances in Technology
3.3.1 Analysing Transactions
3.3.2 Testing Internal Controls and Assessing Risk
3.3.3 Description of Commonly Used CAATTs
• generalized audit software (GAS)
• Artificial Intelligence (AI) and related technologies
• embedded audit modules (EAMs)
• integrated test facilities (ITFs)
• noncontinuous audit techniques
3.4 Conclusion
Chapter 4
Tag IT
4.1 Introduction
Chapter 4:
4.1 Introduction
4.2 How XBRL Works
Figure 4.1: How XBRL Works (Boritz et al., 2004)
4.2.1 Benefits of XBRL
4.2.2 Limitations and Problems with XBRL
4.3 Related Tagging Technologies
4.3.1 XARL
4.3.2 Other XML-Based Standards
4.4 Conclusion
Chapter 5
Data Quality and Integrity
5.1 Introduction
Chapter 5:
5.1 Introduction
5.2 What is Data Quality?
Table 5.1: Data-Quality Dimensions (Pipino et al., 2002, p.212)
5.3 What is Data Integrity?
5.3.1 How to Provide Integrity
5.3.2 Integrity and Security
Table 5.2: Protecting Technological Elements of a Continuous Auditing System
Database Management Systems (DBMSs)
Log Files and Integrity
5.4 Conclusion
PART II – Solution Chapters
Chapter 6
Continuous Auditing Models
6.1 Introduction
Chapter 6:
6.1 Introduction
6.2 Three Models
6.2.1 Rezaee et al. A Continuous Auditing Approach (2002)
Figure 6.1: Continuous Auditing Approach (Rezaee et al., 2002, p. 156)
6.2.2 Onion’s Proposed Model for Secure Continuous Auditing (2003)
6.3 Conclusion
Chapter 7
Technologies Within the Chosen Models
7.1 Introduction
Technologies Within the Chosen Models
Chapter 7:
7.2 Evaluation and Comparison of Models
7.2.1 Accuracy
Table 7.2: Technologies Used in Verifying Accuracy
7.2.2 Reliability
Table 7.3: Technologies Used to Verify the Reliability of Internal Controls
7.2.3 Real-Time
7.2.4 Reporting Method
7.2.5 Data Acquisition and Solving the Data Format Problem
7.3 Conclusion
Chapter 8
Conclusion
8.1 Summary of Chapters
Chapter 8:
8.2 Research Objectives
8.3 Limitations and Further Research
8.4 Epilogue
References
PART III – Appendices
Appendix A
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full dissertation

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Published by: Sam ヅ Veli on Apr 17, 2011
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