AIS auditing

Audit tools for a continuous auditing approach

Authored by: Maria Céu Ribeiro

The Routledge Companion to Accounting Information Systems

Print publication date:  December  2017
Online publication date:  December  2017

Print ISBN: 9781138125865
eBook ISBN: 9781315647210
Adobe ISBN:


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This chapter addresses a topic which has profoundly affected auditing 1 research during recent years: the links between information and communication technology, particularly Accounting Information Systems (AIS) and auditing. It covers the advent and subsequent development of continuous auditing (CA), a new approach to monitoring and auditing information, following the transformative impact of the technological advances on business practices. The spread of routines and interfaces led to new business models for enterprise architectures and, consequently, new AIS. Today’s process of recording and storing business transactions (data and process workflows) into those integrated information systems handles millions of transactions in a real-time approach to conducting business. Within the accounting domain, auditing has also been impacted by the computerization of the financial area of business processes, which has affected everything from accounting recording, ledger posting and system reports (Vasarhelyi et al., 2010). Scanners, card readers, databases and networks have made much of today’s transaction processing an electronic activity with less paper documentation (Brown et al., 2007), where manual examinations may not be good enough for assurance testing.

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