The Continuous Audit of Online Systems1
The Continuous Audit of Online Systems1
M. Vasarhelyi,Fern Halper
2018 · DOI: 10.1108/978-1-78743-413-420181004
50 Citations
TLDR
The Continuous Process Auditing System (CPAS), developed at AT&T Bell Laboratories for the internal audit organization that is designed to deal with the problems of auditing large paperless real-time systems, is described.