The Continuous Audit of Online Systems
Miklos Antal Vasarhelyi, Fern B. Halper · Auditing A Journal of Practice & Theory · 1991
Abstract Describes the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the internal auditing organization. Importance of CPAS methodology and its contrasts with the traditional audit approach; Use of system probes that monitor the auditee system and intervene when necessary.