| 000 | 00785npc a2200157Ia 4500 | ||
|---|---|---|---|
| 008 | 140613s2013 xx 000 0 und d | ||
| 060 | _a657.45 | ||
| 100 | _aSINGHAL, DEEP | ||
| 245 |
_aContinuous auditing _bFuture of internal audit |
||
| 260 | _c2013 | ||
| 300 | _a69-73 | ||
| 520 | _aContinuous auditing(CA) is defined as a methodology for issuing audit reports simultaneously with, or a short period of time after, the occurrence of the relevant events (CICA/AICPA 1999). CA methodology can utilise the IT capability to capturetransactional and process data at the source and in the disaggregated and unfiltered form to achive more efficient, effective and timely audits. | ||
| 653 | _aAUDITING | ||
| 773 |
_oP15071 _nM _921600 _011163 _tCHARTERED ACCOUNTANT |
||
| 942 |
_2ddc _cARTCL |
||
| 999 |
_c12305 _d12305 |
||