Empirical evaluation of continuous auditing system use: a systematic review.

• Main Authors: Hassan, Azizah, Salleh, Norsaremah, Ismail, Mohd. Nasir, Ahmad, Mohammad Nazir, Che Hussin, Ab. Razak
• Format: Article
• Language: English
• Published: Institute of Advanced Engineering and Science (IAES) 2023
• Subjects: TK7885-7895 Computer engineer. Computer hardware
• Online Access: http://eprints.utm.my/105603/1/AzizahHassan2023_EmpiricalEvaluationofContinuousAuditingSystemUse.pdf; http://eprints.utm.my/105603/; http://dx.doi.org/10.11591/ijece.v13i1.pp796-808

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...