Continuous auditing creates an unavoidable cover regime in which static auditors cannot simultaneously eliminate coverage and granularity failures, shown via new policies, strategies, and a reproducible simulator.
Financial Accountability and Management, 34(4), pp
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A Benchmark for Strategic Auditee Gaming Under Continuous Compliance Monitoring
Continuous auditing creates an unavoidable cover regime in which static auditors cannot simultaneously eliminate coverage and granularity failures, shown via new policies, strategies, and a reproducible simulator.