Empirical evaluation of continuous auditing system use: a systematic review
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 usi...
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Institute of Advance Engineering and Science and Intelektual Pustaka Media Utama
2023
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Online Access: | http://irep.iium.edu.my/101155/7/101155_Empirical%20evaluation%20of%20continuous%20auditing%20system%20use.pdf http://irep.iium.edu.my/101155/13/101155_%20Empirical%20evaluation%20of%20continuous%20auditing%20system%20use_%20a%20systematic%20review_SCOPUS.pdf http://irep.iium.edu.my/101155/ https://ijece.iaescore.com/index.php/IJECE/article/view/27126/16245 |
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my.iium.irep.1011552024-01-27T01:54:23Z http://irep.iium.edu.my/101155/ Empirical evaluation of continuous auditing system use: a systematic review Hassan, Azizah Salleh, Norsaremah Ismail, Mohd Nasir Ahmad, Mohammad Nazir Che Hussin, Ab Razak T Technology (General) 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. Institute of Advance Engineering and Science and Intelektual Pustaka Media Utama 2023-02 Article PeerReviewed application/pdf en http://irep.iium.edu.my/101155/7/101155_Empirical%20evaluation%20of%20continuous%20auditing%20system%20use.pdf application/pdf en http://irep.iium.edu.my/101155/13/101155_%20Empirical%20evaluation%20of%20continuous%20auditing%20system%20use_%20a%20systematic%20review_SCOPUS.pdf 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 https://ijece.iaescore.com/index.php/IJECE/article/view/27126/16245 10.11591/ijece.v13i1.pp796-808 |
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T Technology (General) Hassan, Azizah Salleh, Norsaremah Ismail, Mohd Nasir Ahmad, Mohammad Nazir Che Hussin, Ab Razak Empirical evaluation of continuous auditing system use: a systematic review |
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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. |
format |
Article |
author |
Hassan, Azizah Salleh, Norsaremah Ismail, Mohd Nasir Ahmad, Mohammad Nazir Che Hussin, Ab Razak |
author_facet |
Hassan, Azizah Salleh, Norsaremah Ismail, Mohd Nasir Ahmad, Mohammad Nazir Che Hussin, Ab Razak |
author_sort |
Hassan, Azizah |
title |
Empirical evaluation of continuous auditing system use: a systematic review |
title_short |
Empirical evaluation of continuous auditing system use: a systematic review |
title_full |
Empirical evaluation of continuous auditing system use: a systematic review |
title_fullStr |
Empirical evaluation of continuous auditing system use: a systematic review |
title_full_unstemmed |
Empirical evaluation of continuous auditing system use: a systematic review |
title_sort |
empirical evaluation of continuous auditing system use: a systematic review |
publisher |
Institute of Advance Engineering and Science and Intelektual Pustaka Media Utama |
publishDate |
2023 |
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http://irep.iium.edu.my/101155/7/101155_Empirical%20evaluation%20of%20continuous%20auditing%20system%20use.pdf http://irep.iium.edu.my/101155/13/101155_%20Empirical%20evaluation%20of%20continuous%20auditing%20system%20use_%20a%20systematic%20review_SCOPUS.pdf http://irep.iium.edu.my/101155/ https://ijece.iaescore.com/index.php/IJECE/article/view/27126/16245 |
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13.2014675 |