An additional concern often raised in the research literature i.e., Kogan et al. 1999; Alles et
al. 2006; Kuhn and Sutton 2006; Alles et al. 2008 relates to information overload from alerts
when implementing continuous auditing systems that could mask existence of underlying problems,
regardless of the architectural strategy employed EAM or MCL. The initial volume of
“false” alerts, commonly referred to as “alarm flood” could be overwhelming until the logic of the
alert monitors has been modified during the period immediately after the system goes live Alles
et al. 2006; Alles et al. 2008. The maintenance issues noted become an issue here in an EAM
implementation given that the ERP system would need to have the EAM modifications put in
place after the ERP system is in a “go live” mode of operation. Such an alteration during the
operation of the ERP to support business operations is likely to give more than one company
manager trepidation as to the value of the continuous auditing in terms of the risk/benefit trade-off.