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Real time: a study in real time reporting and real-time auditing

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Title: Real time: a study in real time reporting and real-time auditing
Creators: Mattar, Shawn Andrei
Advisor: Williams, David
Issue Date: 1998
Abstract: Audit and assurance services, as traditionally practiced, seems counterintuitive to the changing needs of the user for current information. The growing reliance of consumers and users on the Internet and its ability to provide up-to-the-minute information in a 'real-time' sense suggests a need for not only real-time reporting but also real-time auditing of financial information. This paper hopes to first examine the concept of Real Time and the effects of providing users with real-time information. This paper also examines the auditor's role within the boundaries of Real-time Auditing and what issues may be relevant towards its implementation. Finally this paper will examine possible implications of real-time auditing on the industry.
Series/Report no.: The Ohio State University. Department of Accounting and MIS Honors Theses; 1998
URI: http://hdl.handle.net/1811/47511
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