The development and performance evaluation of a Continuous Auditing Assistance System

Huei-Huang Chen, Shing-Han Li, Shi-Ming Huang and Yu-Chung Hung

International Journal of Electronic Finance, 2007, vol. 1, issue 4, 460-472

Abstract: This study proposes a Continuous Auditing Assistance System (CAAS), which can assist auditors to assess potential weaknesses in the information systems. Auditors can perform auditing tasks independently, give feedback immediately on the extraordinariness and reach the objectives of continuous auditing. A prototype system is implemented to demonstrate the feasibility of this study. Sixty practitioners participated in the study to examine the utility of the system. The results indicate that this CAAS can benefit auditors in detecting potential internal control weaknesses and the weakness in the information systems more effectively and more efficiently.

Keywords: computer auditing; continuous auditing; internal control; e-finance; systematic analysis; compliance tests; substantive tests; entity-relationship diagram; ERD; data flow diagram; DFD; performance evaluation; electronic finance. (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijelfi:v:1:y:2007:i:4:p:460-472

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