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In Stage 1, existing processes and controls are examined to identify the monitoring and testing that is suitable for continuous auditing and confirm sufficient data access. In Stage 2, metrics for evaluating transaction data are defined. In Stage 3, rule-based analytics are developed as benchmarks for determining internal control violations. In stage 4, an audit-by-exception approach is described for determining the level of material errors, omissions, and other anomalies.<\/jats:p>","DOI":"10.2308\/isys-50233","type":"journal-article","created":{"date-parts":[[2012,6,23]],"date-time":"2012-06-23T17:34:22Z","timestamp":1340472862000},"page":"153-166","source":"Crossref","is-referenced-by-count":10,"title":["Designing Continuous Auditing for a Highly Automated Procure-to-Pay Process"],"prefix":"10.2308","volume":"26","author":[{"given":"A. 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