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Keywords: Continuous controls monitoring
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Journal Articles
Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (5): 727–745.
Published: 22 May 2023
...Kishore Singh; Peter Best Purpose During a pandemic, with businesses implementing social distancing protocols and work-from-home strategies, the use of continuous controls monitoring (CCM) may add value to the internal audit function. This study aims to examine the use of CCM technologies...
