Information Technology: Professor Vasarhelyi
Lecture #4 Part 2-2
Continuous Auditing, the Digital Life-Cycle, XBRL
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Time Stamps:
00:01:59 Continuous Auditing and Report
00:18:03 Internal Value Chain
00:19:48 Consequently
00:21:53 Financial-Related Web Services in the Future (The Universal Data Bus)
00:27:57 XML Derivative Transactions
00:31:13 The Digital Data Life-Cycle
00:47:35 The Digital Data Life-Cycle: Reporting Layer
00:56:40 The Digital Data Life-Cycle: The Umbrella of Assurances
01:01:38 Information in the Value Chain
01:03:05 The Cycle
01:14:55 Business Reporting: A Changing Dynamic
01:23:20 Call for Real Time Reporting
01:30:11 Chart Used to Sell XBRL
The second part of this lecture begins with an examination of continuous auditing. Professor Vasarhelyi proceeds with a discussion of the internal value chain. He examines the digital data life-cycle in depth with the students and concludes with a discussion of XBRL.
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