Journal of Accountancy Article by Richard Dull, CPA/CFF, Ph.D.
Not too long ago, only large organizations with vast resources were able to take advantage of technology to monitor their information systems and aid in the identification of fraud and other anomalies. But these days, as hardware and software have proliferated—and come down in price—businesses of all types and sizes have software configurations and tools at their disposal to implement continuous monitoring techniques.
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