Continuous Auditing Papers

An Updated Measurement Theory Perspective on Accounting [1]. T.J. Mock, M.A. Vasarhelyi, and Silvia Romero
PROCESS MINING: RESEARCH OPPORTUNITIES IN AIS. [2] Michael Alles, Mieke Jans, and Miklos Vasarhelyi.
Usage of technology in audit: A case study with a large Audit Firm [3]. Miklos A. Vasarhelyi, and Silvia Romero
Analytical Procedures for Continuous Data Level Auditing: Continuity Equations. [4] Alexander Kogan and Michael G. Alles and Miklos A. Vasarhelyi and Jia Wu.
Innovation and practice of continuous auditing. [5] Chan, D. Y., and M. A. Vasarhelyi. 2011. International Journal of Accounting Information Systems 12 (2):152-160.
Putting [6] Continuous Auditing Theory Into Practice: Lessons from Two Pilot Implementations. [6] Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi. Journal of Information Systems 22.2. (2008): 195-214.
Continuous Auditing: The USA Experience and Considerations for Its Implementation in Brazil [7].
Alles, Michael, Fernando Tostes, Miklos Vasarhelyi, and Edson Luiz Riccio.RGTSI- Revista de Gestao da Tecnologia e Sistemas de Informacao/ Journal of Information Systems and Technology Management 3.2. (2006): 211-224.
Continuous Monitoring of Business Process Controls: A Pilot Implementation of a Continuous Auditing System at Siemens [8]
Alles, Michael, M. G. Brennan, Alexander Kogan, and Miklos Vasarhelyi. International Journal of Accounting Information Systems 7.2. June 2006: 137-161.
Restoring Auditor Credibility: Territory Monitoring and Logging of Continuous Assurance Systems. [9]
Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi. International Journal of Accounting Information Systems 5.2. (2005): 183-202.
Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi. "Principles of Analytic Monitoring for Continuous Assurance." [10] Journal of Emerging Technologies in Accounting 1.1. (2004): 1-24.
Alles, Michael, Donald J. Warren, Alexander Kogan, and Miklos Vasarhelyi. [11]“How To Guard the Guards? Using New Technology and A Total Quality Approach to Reengineer the PCAOB Inspection Function.” [12] Strategic Finance. Feb. 2006: 31-35.
Alles, Michael, Alexander Kogan, and Miklos Vasarhelyi. [13]“Black Box Logging and Tertiary Monitoring of Continuous Assurance Systems.” [14] Information Systems Control Journal 1. (2003): 37-39.
Teeter, Ryan and Rod Brennan, “Aiding the Audit: Using the IT Audit as a Springboard for [15]
Continuous Controls Monitoring” [15]
Vasarhelyi, Miklos. "Feasibility and Economics of Continuous Assurance." [16] Auditing: A Journal of Practice and Theory. March 2002: 21.1.
Vasarhelyi, Miklos. "Concepts in Continuous Assurance, Chapter 12." [17] Researching Accounting As An Information Systems Discipline by Arnold & Sutton. (2002): 257-271.
Vasarhelyi, Miklos, Alexander Kogan, and Ephraim F. Sudit. "Continuous Online Auditing: A Program of Research." [18] Journal of Information Systems 13.2. (1999): 87-103.
Vasarhelyi, Miklos. "Toward an Intelligent Audit: Online Reporting, Online Audit, and Other Assurance Services." [19] Advances in Information Systems 6. (1998): 207-221.
Vasarhelyi, Miklos, and F. B. Halper. "The Continuous Audit of Online Systems." [20] Auditing: A Journal of Practice and Theory 10.1. December 1991.
Vasarhelyi, Miklos, Carlos Elder Maciel De Aquino, and Washington Lopes Da Silva. “On the Road to Continuous Auditing.” [21] Internal Auditor. Aug. 2008: 27-29.
Vasarhelyi, Miklos, Carlos Elder Maciel De Aquino, Nilton Sigolo, and Washington Lopes Da Silva. “Six Steps to an Effective Continuous Audit Process.” The Tech Forum, Institute of Internal Auditors. July 2008.
Vasarhelyi, Miklos, Alexander Kogan, and Michael G. Alles. “Would Continuous Auditing Have Prevented the Enron Mess?” [22] The CPA Journal. July 2002.
Vasarhelyi, Miklos, and Alexander Kogan. “Continuous Auditing and IT Developments.” [23] IS Audit and Control Journal 5. (1999): 17-18.Vasarhelyi, Miklos, and Paolo Voarino. “Continuous Auditing and Control Scripting at Banca Popolare de Brescia.” [24] IS Audit and Control Journal 5. (1999): 33-35.
Vasarhelyi, Miklos A., Michael G. Alles, and Katie T. Williams. Continuous Assurance for the Now Economy. A Thought Leadership Paper for the Institute of Chartered Accountants in Australia. Forthcoming May 2010.
Vasarhelyi, Miklos, Michael Alles, Alexander Kogan, and Donald J. Warren. Continuous Control Monitoring. BNA Publishers, 2007.
Vasarhelyi, Miklos, and Alexander Kogan. "Artificial Intelligence in Accounting and Auditing: Towards New Paradigms." [25] Artificial Intelligence in Accounting and Auditing: Using Expert Systems. Vol. 4. Markus Wiener Publishers, 1998.
Vasarhelyi, Miklos, J.P. Krahel, and Ryan Teeter. "Audit Education and the Real Time Economy." Issues in Accounting Education. [26] Forthcoming, 2010.

Links:
[1] https://raw.rutgers.edu/docs/carlab/An Updated Measurement Theory Perspective on Accounting.docx
[2] https://raw.rutgers.edu/docs/carlab/PROCESS MINING RESEARCH OPPORTUNITIES IN AIS.docx
[3] https://raw.rutgers.edu/docs/carlab/Usage of technology in audit A case study with a large Audit Firm.docx
[4] https://raw.rutgers.edu/docs/carlab/Analytical Procedures for Continuous Data Level Auditing Continuity Equations.docx
[5] http://www.sciencedirect.com/science/article/pii/S1467089511000029
[6] https://raw.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M44.Putting%20Cont%20Auditing%20Theory.pdf
[7] https://raw.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M40.%20continuous%20auditing.pdf
[8] https://raw.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M38.%20cont%20mon%20of%20bus%20process%20controls.pdf
[9] https://raw.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M34.%20restoring%20auditor%20credibility.pdf
[10] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M31.%20principles%20of%20analytic%20mont.pdf
[11] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/PROFESSIONAL%20PAPERS/P30.%20how%20to%20guard%20the%20guards.pdf
[12] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/PROFESSIONAL%20PAPERS/P30.%20how%20to%20guard%20the%20guards149.pdf
[13] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/PROFESSIONAL%20PAPERS/P26.%20black%20box%20logging%20and%20tertiary%20mon.pdf
[14] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/PROFESSIONAL%20PAPERS/P25.%20black%20box%20logging%20and%20tertiary%20mon143.pdf
[15] https://raw.rutgers.edu/docs/Continuous%20Audit%20library/Aiding%20the%20Audit%20-%20AIET%20Final%20-%20Teeter.pdf
[16] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M27.%20feasibility%20and%20economics.pdf
[17] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M26.%20concepts%20in%20cont%20assurance.pdf
[18] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M21.%20cont%20online%20auditing%20program%20of%20research.pdf
[19] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M20.%20towards%20an%20intelligent%20audit.doc
[20] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/CHAPTERS%20IN%20BOOKS/C05.%20the%20continuous%20audit%20of%20online%20systems.pdf
[21] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/PROFESSIONAL%20PAPERS/P32.%20on%20the%20road%20to%20cont%20auditing153.pdf
[22] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/PROFESSIONAL%20PAPERS/P24.%20would%20continuous%20auditing.pdf
[23] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/PROFESSIONAL%20PAPERS/P22.%20continuous%20auditing%20and%20IT.pdf
[24] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/PROFESSIONAL%20PAPERS/P21.%20cont%20auditing%20and%20control%20scripting139.pdf
[25] https://raw.rutgers.edu/../../../../../../../MiklosVasarhelyi/Resume%20Articles/CHAPTERS%20IN%20BOOKS/C09.%20towards%20new%20paradigms.pdf
[26] https://raw.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M49.%20audit_education_and_the_RTE_.pdf