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Design and development (iterative search process)In order to explicate the design of the solution that fulfills the objectives, we firstcarried out an extensive review of related literature (Background section), whichproposed that currently no sufficient CA conceptual framework solution exists.Hence, IIPCA was proposed through several iterations to ensure that we have acomplete and sound solution. To address obj1 we:. identified the building blocks of the “Full Power” CA model (Full Powercontinuous auditing model section) in light of the three key components:– electronic audit evidence functions;– intra-process auditing; and
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