Continuous Auditing im Kontext der Internen Revision (English shop)

Eine theoretische und empirische Untersuchung der Einflussfaktoren auf die Anwendung des Continuous-Auditing-Ansatzes in der Internen Revision

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The fundamental transformation of information technology in recent decades has led to the widespread use of extensive electronic business applications in companies, with the result that the number, complexity and dynamics of the transactions carried out are continuously increasing. In this context, the introduction of continuous auditing – a continuous and automated audit system – is often seen as a way of fully meeting the increased demands placed on internal audit by the digitalisation of transactions. This work contributes to a better understanding of continuous auditing by analysing and comparing the alternative continuous auditing architectures, examining the reasons for and the extent of its use in internal audit, and deriving practical recommendations for action. The empirical part of the work shows the degree of dissemination of continuous auditing in audit practice across countries and industries and, on the basis of previous theoretical findings, identifies the factors influencing its application. This provides academic research with empirical evidence as to whether and to what extent continuous auditing has become established as an alternative audit approach and which companies tend to make more intensive use of it. Audit practice gains from the findings of this work relevant information for the implementation, design or further development of continuous auditing within the company.