Continuous auditing is a novel emerging technology in academia and
practice. The concept of continuous auditing was conceived over two
decades ago in academia and we are now at a junction where the
auditing profession recognizes the implement-ability and value of a
continuous audit. The book's purpose is twofold. First, the book
aims to provide academics and practitioners with a compilation of
select continuous auditing design science research that can be used
as a springboard to future research and development. Second, the
book aims to provide readers with an understand of the underlying
theoretical concepts of a continuous audit, ideas on how continuous
audit can be applied in practice, and what has and has not worked
in research.
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