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Author Robert Baksa; Murray Turoff pdf  openurl
  Title The current state of continuous auditing and emergency management's valuable contribution Type Conference Article
  Year 2010 Publication ISCRAM 2010 – 7th International Conference on Information Systems for Crisis Response and Management: Defining Crisis Management 3.0, Proceedings Abbreviated Journal ISCRAM 2010  
  Volume Issue Pages  
  Keywords Civil defense; Decision support systems; Disasters; Information systems; Business Process; Continuous auditing; Continuous review; Decision supports; Emergency management; Human judgments; Periodic review; Response systems; Risk management  
  Abstract Continuous Auditing systems require that human judgment be formalized and automated, which can be a complex, costly and computationally intensive endeavor. However, Continuous Auditing systems have similarities with Emergency Management and Response systems, which integrate Continuous Auditing's detection and alerting functions with the tracking of decisions and decision options for the situations that could be more effectively handled by human judgment. Emergency Management and Response systems could be an effective prototype to help overcome some of the implementation obstacles that are impeding Continuous Auditing systems' implementation rate. Continuous Auditing has the potential to transform the existing audit paradigm from periodic reviews of a few accounting transactions to a continuous review of all transactions, which thereby could vastly strengthen an organization's risk management and business processes. Although Continuous Auditing implementations are occurring, their adoption is slower than expected. With the goal of providing an empirical and methodological foundation for future Continuous Auditing systems and possibly inspiring additional investigation into merging the Continuous Auditing and Emergency Management streams of research, this paper provides several definitions of Continuous Auditing, suggests possible architectures for these systems, lists some common implementation challenges and highlights a few examples of how Emergency Management research could potentially overcome them.  
  Address NJIT, United States  
  Corporate Author Thesis  
  Publisher (up) Information Systems for Crisis Response and Management, ISCRAM Place of Publication Seattle, WA Editor S. French, B. Tomaszewski, C. Zobel  
  Language English Summary Language English Original Title  
  Series Editor Series Title Abbreviated Series Title  
  Series Volume Series Issue Edition  
  ISSN 2411-3387 ISBN Medium  
  Track Planning, Foresight and/or Risk Analysis Expedition Conference 7th International ISCRAM Conference on Information Systems for Crisis Response and Management  
  Notes Approved no  
  Call Number Serial 285  
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