USF St. Petersburg campus Faculty Publications
Developing a forensic continuous auditing model.
Document Type
Article
Publication Date
2011
ISSN
1558-7215
Abstract
Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet management's regulatory objectives, and to combat fraud. An approach to developing such a system is presented.
Language
en_US
Publisher
Association of Digital Forensics, Security and Law
Recommended Citation
Kearns, G., Barker, K.J., & Danese, S.P. (2011). Developing a forensic continuous auditing model. Journal of Digital Forensics, Security and Law, 6(2), 25-42.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Digital Forensics, Security and Law, 6(2), 25-42. Members of the USF System may access the full-text of the article through the authenticated link provided.