The Messy Matters of Continuous Assurance: Findings from Exploratory Research in Australia

摘要

The potential benefits of and business imperatives for continuous assurance (CA) are now widely acknowledged. However, uncertainty remains about how CA may be effectively implemented at a theoretical and practical level. The aim of this paper is to report on the first stage of a long-term comparative case study research project examining the adoption and implementation of CA in Australian organizations. The research supports three goals: (1) to inform strategies for creating CA capability, (2) to increase success of CA initiatives, and (3) to advance theory. Key findings emerging from this exploratory case study research in six organizations include the multifaceted and messy nature of CA, implementation as an emergent and translation process, managing change and relational contexts, the CA "champion" and top management support, assembling new skill sets and building capabilities, and the problems and politics of information.