General theory of cost minimization strategies of continuous audit of databases |
| |
Authors: | Jagdish Pathak Severien Nkurunziza S. Ejaz Ahmed |
| |
Affiliation: | 1. Accounting & Systems, Odette School of Business, University of Windsor, 401 Sunset, Windsor, ON, Canada;2. Department of Mathematics and Statistics, University of Windsor, Windsor, ON, Canada |
| |
Abstract: | The minimization of cost is an important issue in the domain of continuous auditing (CA) research [Pathak Jagdish, Chaouch Ben, Sriram Ram, 2005. Minimizing cost of continuous audit: Counting and time dependent strategies. Journal of Accounting and Public Policy 24(1), 61–75]. This cited study of continuous audit of databases motivated us to work further and provide a general, complete and precise solution. In the present study, we propose an efficient algorithm in terms of long term cost for counting and periodic strategies of continuous auditing as suggested by Pathak et al. study. The improved algorithms contribute to accounting literature in general and continuous audit in particular in the form of general theory proposed for minimizing the cost of CA of databases. |
| |
Keywords: | Continuous audit Minimization of cost Database auditing |
本文献已被 ScienceDirect 等数据库收录! |
|