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Designing CA/CM to fit not-for-profit organizations

Deniz Appelbaum (Accounting Information Systems, Rutgers, the State University of New Jersey, Newark, New Jersey, USA)
Stephen Kozlowski (Accounting Information Systems Rutgers, the State University of New Jersey Newark, New Jersey USA)
Miklos A. Vasarhelyi (Accounting Information Systems, Rutgers, the State University of New Jersey, Newark, New Jersey, USA)
Joel White (American Institute of Certified Professional Accountants Durham, North Carolina USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 4 January 2016




The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication.


This paper discusses a project using a case study approach with an SME NFP entity.


The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges.

Research limitations/implications

The project is not complete in that additional case studies could possibly offer additional applicability to the findings.

Practical implications

This case study illustrates the issues inherent with the process of adopting new technologies. It provides insights for others considering adoption of CA/CM tools or protocols.

Social implications

The need for more reliable auditing has never been more urgent than it is today in the NFP environment, and this case study demonstrates how an NFP could address these critical needs of increased reporting accountability and internal controls.


The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes to the literature.



Appelbaum, D., Kozlowski, S., Vasarhelyi, M.A. and White, J. (2016), "Designing CA/CM to fit not-for-profit organizations", Managerial Auditing Journal, Vol. 31 No. 1, pp. 87-110.



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