Empirical evaluation of continuous auditing system use: a systematic review

• Published in: International Journal of Electrical and Computer Engineering
• Main Author: Hassan A.; Salleh N.; Ismail M.N.; Ahmad M.N.; Hussin A.R.C.
• Format: Review
• Language: English
• Published: Institute of Advanced Engineering and Science 2023
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143881031&doi=10.11591%2fijece.v13i1.pp796-808&partnerID=40&md5=5917e251339b21edd09dcae5b5d0f165

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. © 2023 Institute of Advanced Engineering and Science. All rights reserved.