Empirical evaluation of continuous auditing system use: a systematic review

Hassan, Azizah and Salleh, Norsaremah and Ismail, Mohd Nasir and Ahmad, Mohammad Nazir and Che Hussin, Ab Razak (2023) Empirical evaluation of continuous auditing system use: a systematic review. International Journal of Electrical and Computer Engineering (IJECE), 13 (1). pp. 796-808. ISSN 2088-8708 E-ISSN 2722-2578

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Abstract

For more than two decades, the concept of continuous auditing (CA) has been introduced and many large firms had taken the initiatives to apply the CA system in supporting their audit functions. Despite the benefits that the CA system is offers, it is still not widely use and the number of people using the CA system is still considered low. This research focuses on the published papers on the use of CA system within the context of auditing system addressing the quality of system implementation. This paper analyzed primary studies collected using the pre-determined search strings on nine online databases. As a result, a total of 60 articles were carefully selected to undergo further analysis based on empirical evidence of CA system use. The articles were analyzed qualitatively using ATLAS.ti 7 and the elements for the CA system use are extracted from the selected papers. A total of four elements were identified contributing to the use of CA in practice. Those elements are the participant quality, system quality, information quality and products and services quality. This study answers five research objectives to understand the current studies on CA and to determine future research works on CA.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Continuous auditing, Internal auditors, Real-time reporting, System quality, System use, Systematic literature review
Subjects:	T Technology > T Technology (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Information and Communication Technology Kulliyyah of Information and Communication Technology Kulliyyah of Information and Communication Technology > Department of Computer Science Kulliyyah of Information and Communication Technology > Department of Computer Science
Depositing User:	Dr Norsaremah Salleh
Date Deposited:	10 Nov 2022 09:25
Last Modified:	27 Jan 2024 09:54
URI:	http://irep.iium.edu.my/id/eprint/101155

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