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.
Collaboration network of the authors
12 authors ·
20 co-authorship links
· 12 across different organisations
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International Islamic University Malaysia
Universiti Teknologi MARA
University of Technology Malaysia
National University of Malaysia
Abubakar Tafawa Balewa University
Sultan Zainal Abidin University
Different organisations
Same organisation
Affiliation unknown
Thicker line = more joint articles · bigger circle = more articles
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