Continuous Audit Model: Data Integration Framework


The approximation of business areas with the use of new technologies, real-time savings, transactions with several countries and on several continents with different law guarantees are necessary. These warranties can be acquired through Continuous Audit (CA). However, to be able to perform the analysis the auditors need to have access and extract the data. Previous researchers only emphasis on the benefits of applying the CA methods, but don´t explain how to retrieve and organize the data. In this way, we propose the development of a framework to integrate different systems for continuous auditing. The paper aims to contribute to the literature with the deepening of ways to access, structure and collect critical and necessary data for CA. With the deepening of Audit Data Standard and eXtensible Business Reporting Language (XBRL), as well as creating a basis for future research with the integration of extraction, analysis and exception detection algorithms that are used by CA.

Revista Contemporânea de Contabilidade