Intranet Internet / AT&T / Such / Ernst & Young / KPMG / Ford / Enterprise Resource Planning Systems / /
Continent
Europe / /
Event
Reorganization / Product Issues / /
Facility
University of Connecticut / Canadian Institute of Chartered Accountants / University of Southern California / Rutgers University / American Institute of Certified Public Accountants / /
IndustryTerm
receivables management / continuous monitoring systems / auditors rendering audit / assurance services / Internet systems / car concept / web sites containing reports / corporate management / management consulting services / audit product / native Internet businesses / software implementations / insurance / real-time administrative processes / business to business / continuous online monitoring / insurance firms / distributed computing / audit tools / measurement infrastructure / e - business / electronic commerce transactions / computer networking / financial management / continuous audit / software package / e-commerce bandwagon / business data processing methods / online monitoring / e-commoditization / online/time-sharing computer technology / e-commodity / electronic data processing / intelligent software agents / periodic audits / online monitoring structure / large systems / inventory management / online procurement systems / continuous auditing / large paperless database systems / continuous audits / value chain channel value chain / Online Auditing Vasarhelyi / software / Web-based Cash register Shopping / supplier value chain firm value chain / online source / continuous online auditing / Web Internal Information / client processing systems/databases / e-commerce environment / native Internet / electronic commerce systems / banking / airline reservation systems / continuous online management information structures / corporate computing / e-commodities / e - commerce / web presences / manufacturing / online securities trading / Web-based Credit card E-Cash Micropayments E-Catalog Delivery Marketing Individual targeting Spamming Virtual communities Customer party / potential continuous auditing services / corporate systems / cash management / online retailing / media ratings / e-material13 / online auditing / continuous online audit / Web advertising Customization Banners Tech support Lead / corporate-wide networks / corporate internal control systems / vendors supply software / /
Organization
Rutgers University / University of Connecticut / Customer / U.S. Securities and Exchange Commission / Occupational Safety and Health Administration / Canadian Institute of Chartered Accountants / University of Southern California / AICPA / American Institute of Certified Public Accountants / /
Person
Ledger Analytical / Arthur Anderson / Ted Mock / Vicky Arnold / Michael Alles / Richard Wood / Steve Sutton / Alexander Kogan / /
Chapter 12 CONCEPTS IN CONTINUOUS ASSURANCE Miklos A. Vasarhelyi Rutgers University INTRODUCTION