Providing Continuous Assurance

Jonne Kocken, Joris Hulstijn

Research output: Working paperDiscussion paperOther research output

63 Downloads (Pure)

Abstract

It has been claimed that continuous assurance can be attained by combining continuous monitoring by management, with continuous auditing of data streams and the effectiveness of internal controls by an external auditor. However, we find that in existing literature the final step to continuous assurance has been left unexplained. In this paper we propose an architecture and procedure for attaining continuous assurance. It consists of a dashboard architecture collecting results of continuous monitoring and continuous auditing, combined with a report generator and workflow system that is able to generate an official assurance report, when required. The proposal is motivated by a case study of a platform for monitoring the security of healthcare Apps. The case indicates that the proposal would be technically and legally feasible. Economic viability has not been investigated.
Original languageEnglish
Place of PublicationLuxembourg
PublisherLuxembourg Institute of Science and Technology
Number of pages15
Publication statusPublished - 2017

Publication series

NameVMBO workshop series

Fingerprint

Monitoring
Report generators
Application programs
Economics

Keywords

  • continuous auditing

Cite this

Kocken, J., & Hulstijn, J. (2017). Providing Continuous Assurance. (VMBO workshop series). Luxembourg: Luxembourg Institute of Science and Technology.
Kocken, Jonne ; Hulstijn, Joris. / Providing Continuous Assurance. Luxembourg : Luxembourg Institute of Science and Technology, 2017. (VMBO workshop series).
@techreport{85f20382c77f41d48aed5e45296d0d41,
title = "Providing Continuous Assurance",
abstract = "It has been claimed that continuous assurance can be attained by combining continuous monitoring by management, with continuous auditing of data streams and the effectiveness of internal controls by an external auditor. However, we find that in existing literature the final step to continuous assurance has been left unexplained. In this paper we propose an architecture and procedure for attaining continuous assurance. It consists of a dashboard architecture collecting results of continuous monitoring and continuous auditing, combined with a report generator and workflow system that is able to generate an official assurance report, when required. The proposal is motivated by a case study of a platform for monitoring the security of healthcare Apps. The case indicates that the proposal would be technically and legally feasible. Economic viability has not been investigated.",
keywords = "continuous auditing",
author = "Jonne Kocken and Joris Hulstijn",
year = "2017",
language = "English",
series = "VMBO workshop series",
publisher = "Luxembourg Institute of Science and Technology",
type = "WorkingPaper",
institution = "Luxembourg Institute of Science and Technology",

}

Kocken, J & Hulstijn, J 2017 'Providing Continuous Assurance' VMBO workshop series, Luxembourg Institute of Science and Technology, Luxembourg.

Providing Continuous Assurance. / Kocken, Jonne ; Hulstijn, Joris.

Luxembourg : Luxembourg Institute of Science and Technology, 2017. (VMBO workshop series).

Research output: Working paperDiscussion paperOther research output

TY - UNPB

T1 - Providing Continuous Assurance

AU - Kocken, Jonne

AU - Hulstijn, Joris

PY - 2017

Y1 - 2017

N2 - It has been claimed that continuous assurance can be attained by combining continuous monitoring by management, with continuous auditing of data streams and the effectiveness of internal controls by an external auditor. However, we find that in existing literature the final step to continuous assurance has been left unexplained. In this paper we propose an architecture and procedure for attaining continuous assurance. It consists of a dashboard architecture collecting results of continuous monitoring and continuous auditing, combined with a report generator and workflow system that is able to generate an official assurance report, when required. The proposal is motivated by a case study of a platform for monitoring the security of healthcare Apps. The case indicates that the proposal would be technically and legally feasible. Economic viability has not been investigated.

AB - It has been claimed that continuous assurance can be attained by combining continuous monitoring by management, with continuous auditing of data streams and the effectiveness of internal controls by an external auditor. However, we find that in existing literature the final step to continuous assurance has been left unexplained. In this paper we propose an architecture and procedure for attaining continuous assurance. It consists of a dashboard architecture collecting results of continuous monitoring and continuous auditing, combined with a report generator and workflow system that is able to generate an official assurance report, when required. The proposal is motivated by a case study of a platform for monitoring the security of healthcare Apps. The case indicates that the proposal would be technically and legally feasible. Economic viability has not been investigated.

KW - continuous auditing

M3 - Discussion paper

T3 - VMBO workshop series

BT - Providing Continuous Assurance

PB - Luxembourg Institute of Science and Technology

CY - Luxembourg

ER -

Kocken J, Hulstijn J. Providing Continuous Assurance. Luxembourg: Luxembourg Institute of Science and Technology. 2017. (VMBO workshop series).