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dc.contributor.authorKuenkaikaew, Siripan
dc.contributor.authorVasarhelyi, Miklos A.
dc.date.accessioned2014-01-22T09:11:58Z
dc.date.available2014-01-22T09:11:58Z
dc.date.issued2013
dc.identifier.urihttp://hdl.handle.net/10272/7586
dc.description.abstractAssurance is an essential part of the business process of the modern enterprise. Auditing is a widely used assurance method made mandatory for public companies since 1934. The traditional (retroactive) audit provides after-the-fact audit reports, and is of limited value in the ever changing modern business environment because it is slow and backwards looking. Contemporary auditing and monitoring technologies could shorten the audit and assurance time frame. This paper proposes the predictive audit, a forward looking contemporary audit that will bring the assurance processes, financial and non-financial, closer to the corresponding events. Rather than merely looking backward to historical data and past errors or anomalies, a predictive audit will identify possible exceptions proactively by comparing each transaction to a normative model before that transaction is executed. The paper also discusses the possibility of performing a predictive audit in a preventive manner – a preventive audit where transactions are blocked prior to execution.en_US
dc.language.isoengen_US
dc.publisherUniversidad de Huelvaen_US
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.otherAuditingen_US
dc.subject.otherAssuranceen_US
dc.subject.otherContinuous auditingen_US
dc.subject.otherPredictive auditingen_US
dc.subject.otherPreventive auditen_US
dc.titleThe Predictive Audit Frameworken_US
dc.typeinfo:eu-repo/semantics/articleen_US
dc.identifier.doi10.4192/1577-8517-v13_2
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess


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