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This paper aims to propose a \u201cfull power\u201d continuous auditing (CA) model with three key components: electronic audit evidence functions; intra\u2010process auditing; and inter\u2010process auditing.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>This paper follows a design science approach by identifying relevant problems from the current literature, defining the objectives of the study, designing and developing the \u201cfull power\u201d CA model, and evaluating the model. The model supports business process\u2010centric auditing and enhances the business monitoring capacities of organizations enabling the fulfillment of increasingly stringent compliance requirements with internal policies as well as external regulations.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>This work has attempted to fill the gap between the enterprise solutions offered by enterprise system providers and a structured approach to auditing within enterprise environments by proposing the IIPCA model which combines the automated controls inherent in the systems with continuous audits based on electronic audit evidence. The approach provides for auditing both within and between processes ensuring comprehensiveness of the audit process.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The paper makes a contribution by proposing a \u201cfull power\u201d continuous auditing model on the principle of continuous monitoring and with predefined building block components; facilitating the integration of continuous auditing within business information processing in an enterprise using different building blocks; and giving practitioners insight on the adoption of the CA in the enterprise and how it will enhance their audit effectiveness, and audit efficiency.<\/jats:p><\/jats:sec>","DOI":"10.1108\/14637151211225216","type":"journal-article","created":{"date-parts":[[2012,4,8]],"date-time":"2012-04-08T03:21:10Z","timestamp":1333855270000},"page":"304-327","source":"Crossref","is-referenced-by-count":6,"title":["Intra\/inter process continuous auditing (IIPCA), integrating CA within an enterprise system environment"],"prefix":"10.1108","volume":"18","author":[{"given":"Munir","family":"Majdalawieh","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Sofiane","family":"Sahraoui","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Reza","family":"Barkhi","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"key":"key2022012720202800700_b1","unstructured":"ACL (2006), \u201cExecutive brief: continuous auditing\u201d, available at: www.aclchina.com\/solution\/Continuous%20Auditing.pdf (accessed March 30, 2011)."},{"key":"key2022012720202800700_b3","doi-asserted-by":"crossref","unstructured":"Alles, M.A., Kogan, A. and Vasarhelyi, M.A. (2002), \u201cFeasibility and economics of continuous assurance\u201d, Auditing: A Journal of Practice & Theory, Vol. 21 No. 1, pp. 125\u201038.","DOI":"10.2308\/aud.2002.21.1.125"},{"key":"key2022012720202800700_b7","unstructured":"Alles, M.G., Kogan, A. and Vasarhelyi, M.A. (2003), \u201cBlack box logging and tertiary monitoring of continuous assurance systems\u201d, Information System Control Journal, Vol. 1, pp. 37\u20109."},{"key":"key2022012720202800700_b6","doi-asserted-by":"crossref","unstructured":"Alles, M.G., Kogan, A. and Vasarhelyi, M.A. (2008a), \u201cPutting continuous auditing theory into practice: lessons from two pilot implementations\u201d, Journal of Information Systems, Vol. 22 No. 2, pp. 195\u2010214.","DOI":"10.2308\/jis.2008.22.2.195"},{"key":"key2022012720202800700_b2","doi-asserted-by":"crossref","unstructured":"Alles, M.G., Brennan, G., Kogan, A. and Vasarhelyi, M.A. (2006a), \u201cContinuous monitoring of business process controls: a pilot implementation of a continuous auditing system at Siemens\u201d, International Journal of Accounting Information Systems, Vol. 7, pp. 137\u201061.","DOI":"10.1016\/j.accinf.2005.10.004"},{"key":"key2022012720202800700_b5","unstructured":"Alles, M.G., Kogan, A., Vasarhelyi, M.A. and Wu, J. 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