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Thus, this work presents and validates an innovative solution to implement Continuous Assurance services in information systems applicable to any organizational transaction, regardless of its type, dimension, business area or even its information system support technology. This last objective is pursued having as support an ontological model at an abstraction level that guarantees that independence. This research culminated with the development of a prototype and consequent results analysis, using data collected from the near-real implementation, allowing us to ensure the feasibility and the effective use of the proposal.<\/p>","DOI":"10.4018\/ijeis.2015010102","type":"journal-article","created":{"date-parts":[[2015,3,4]],"date-time":"2015-03-04T15:13:24Z","timestamp":1425482004000},"page":"13-32","source":"Crossref","is-referenced-by-count":11,"title":["Monitoring Organizational Transactions in Enterprise Information Systems with Continuous Assurance Requirements"],"prefix":"10.4018","volume":"11","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-8449-0526","authenticated-orcid":true,"given":"Rui Pedro","family":"Marques","sequence":"first","affiliation":[{"name":"Higher Institute for Accountancy and Administration, University of Aveiro, Aveiro, Portugal & Algoritmi, University of Minho, Guimar\u00e3es, Portugal"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Henrique","family":"Santos","sequence":"additional","affiliation":[{"name":"Department of Information Systems, University of Minho, Guimar\u00e3es, Portugal"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Carlos","family":"Santos","sequence":"additional","affiliation":[{"name":"Higher Institute for Accountancy and Administration, University of Aveiro, Aveiro, Portugal"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"2432","reference":[{"key":"ijeis.2015010102-0","doi-asserted-by":"publisher","DOI":"10.1007\/s00778-003-0095-z"},{"key":"ijeis.2015010102-1","doi-asserted-by":"publisher","DOI":"10.4018\/jeis.2005040102"},{"key":"ijeis.2015010102-2","doi-asserted-by":"publisher","DOI":"10.1504\/IJIEM.2011.038382"},{"issue":"1","key":"ijeis.2015010102-3","first-page":"19","article-title":"Stream: The stanford data stream management system.","volume":"26","author":"A.Arasu","year":"2004","journal-title":"A Quarterly Bulletin of the Computer Society of the IEEE Technical Committee on Data Engineering"},{"key":"ijeis.2015010102-4","doi-asserted-by":"publisher","DOI":"10.4018\/jeis.2007100101"},{"key":"ijeis.2015010102-5","doi-asserted-by":"publisher","DOI":"10.4018\/jeis.2012040104"},{"key":"ijeis.2015010102-6","doi-asserted-by":"publisher","DOI":"10.1145\/1331904.1331907"},{"key":"ijeis.2015010102-7","doi-asserted-by":"publisher","DOI":"10.1145\/1007568.1007701"},{"key":"ijeis.2015010102-8","doi-asserted-by":"publisher","DOI":"10.1016\/j.future.2011.04.005"},{"key":"ijeis.2015010102-9","unstructured":"Bodoni, S. 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