Reflections of Developments in Information Technologies to Internal Audit: Blockchain Technology and Continuous Auditing

Author:

Cetinoglu TanselORCID

Publisher

Springer International Publishing

Reference26 articles.

1. Abdolmohammadi, M. J., & Sharbatouglie, A. (2005). Continuous auditing: An operational model for internal auditors. The Institute of Internal Auditors Research Foundation.

2. Aktaş, R., & Başcı, E. S. (2007). Elektronik ortamda finansal raporlamada genişleyebilir finansal raporlama dilinin (XBRL) kullanılması. Muhasebe Bilim Dünyası Dergisi, 9(1), 39–60.

3. Alptürk, E. (2008). Finans, muhasebe ve vergi boyutlarında iç denetim rehberi. Ankara: Maliye ve Hukuk Yayınları.

4. American Institute of CPAs and Chartered Professional Accountants of Canada (AICPA and CPA Canada). (2017). Blockchain technology and its potential impact on the audit and assurance profession. https://www.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/blockchain-technology-and-its-potential-impact-on-the-audit-and-assurance-profession.pdf

5. Brender, N., Gauthier, M., Morin, J.-H., & Salihi, A. (2018). The potential impact of blockchain technology on audit practice. Geneva: University of Applied Sciences and Arts Western Switzerland. https://scholarspace.manoa.hawaii.edu/bitstream/10125/59335/1/HARC_2019_paper_165.pdf

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