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All Journal International Journal of Electrical and Computer Engineering Indonesian Journal of Electrical Engineering and Computer Science
Mohammad Nazir Ahmad
Universiti Kebangsaan Malaysia
Computer Science & IT Electrical & Electronics Engineering

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Journal : International Journal of Electrical and Computer Engineering

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Empirical evaluation of continuous auditing system use: a systematic review Azizah Hassan; Norsaremah Salleh; Mohd Nasir Ismail; Mohammad Nazir Ahmad; Ab Razak Che Hussin
International Journal of Electrical and Computer Engineering (IJECE) Vol 13, No 1: February 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijece.v13i1.pp796-808

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.
Co-Authors Ab Razak Che Hussin Azizah Hassan Farizuwana Akma Zulkifle Mohd Nasir Ismail Norsaremah Salleh Rohayanti Hassan Shahliza Abd Halim Shahreen Kasim Tole Sutikno