The center for continuous auditing
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The Center for Continuous Auditing. at Texas A&M University. An Alliance of

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The Center for Continuous Auditing

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The Center for Continuous Auditing

at Texas A&M University

An Alliance of

Arizona State University, Bentley College, DePaul University, Indiana University, Rutgers University, Texas A&M University, The University of Texas, University of Maryland, University of South Florida, University of Tennessee, University of Virginia, University of Waterloo


Mission:

To develop and disseminate knowledge on audit methodologies and use of technology in the continuous audit of electronic business and government processes

The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities


The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Objectives

  • Develop collaborative environment for research and consultation on issues of continuous auditing (both internal and external) and the transformation of the electronization of business

  • Support research in audit methodology and use of technology in the continuous auditing process and disseminate knowledge gained through research


The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Objectives(continued)

  • Provide a forum for academics, business, accounting and auditing professionals and government regulators to discuss current and future issues impacting audit methodology and standards

  • Develop instructional curricula and materials for faculty and graduate and undergraduate students


The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Governance and Advising Structure

  • Advisory Board composed of thought leaders in business, government, accounting profession and education

  • Board of CCA Research Fellows


The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Model

Center modeled after governance

structure of Financial Accounting

Standards Board:

  • Funding from Foundation

  • Guidance from Advisory Body

  • Research and implementation by Board


The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Research Funding

  • Funds will be used primarily for research, with limited amount allocated to clerical tasks

  • Seeking long-term commitment (e.g., three to five year) from firms agreeing to provide funding

  • Funding not being sought from alliance universities


Arizona State University

Bentley College

DePaul University

Indiana University

Rutgers University

Texas A&M University

The University of Texas

University of Maryland

University of South Florida

University of Tennessee

University of Virginia

University of Waterloo

The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Alliance Universities


The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Research Model

  • Collaboration between academicians, business and practitioners

  • Research focus on practical application of methodology and

  • Proven methodology disseminated to business community and practice


The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Potential Research Topics:

  • The role of continuous auditing on investing and lending decisions

  • The use of intelligent agents and continuous auditing processes to predict potential business failures

  • The use of intelligent agents in developing artificial intelligence to recognize changing patterns in transactions as they are being processed


The Center for Continuous Auditing

at Texas A&M -- An Alliance of Universities

Potential Research Topics (continued):

  • The use of embedded audit modules that test the controls for all transactions as they are processed with abnormalities being compiled in a database accessible only to the auditors

  • The increased need for audit assurance “on demand” and/or an increased frequency of auditor reporting on information

  • The need for auditors’ skill sets to include a greater degree of technological proficiency


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