Continuous Auditing: A Literature Review

Fernando Dal‐Ri Murcia · Flávia Cruz de Souza · José Alonso Borba

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Auditing, Earnings Management, Governance Accounting and Financial Management Robotic Process Automation Applications

Abstract

Recent fraud scandals involving highly known corporations like Enron, WorldCom, and Xerox have eroded public confidence in financial reporting. At the same time, the auditing profession has suffered a big hit. In this scenario, Continuous Auditing (CA) seems to have emerged as a response to recover the credibility of the auditing profession as well as meeting Sarbanes-Oxley (SOX) requirements. This study, that adopts an exploratory approach, analyzes the existing literature on this topic. First, we address the concepts, models and implications of CA. After, throughout a search on the journals indexed at the CAPES's Basis, a literature review is conducted. A total of 57 articles were selected. We analyze authorship, affiliation, publications, year and type of research of papers that have addressed CA. Findings evidence that most articles addressing CA are non-empirical and adopt a conceptual approach. Also, there is an increasing tendency of continuous auditing studies. Rutgers University seems to be the World's leading research center on CA. This study aims to contribute to the Accounting Science by evidencing possibilities for research and publication in CA.

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References

1968An Empirical Evaluation of Accounting Income Numbers 1992A Review of MIS Research and Disciplinary Development 2006Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens 2001Continuous auditing: the audit of the future 2004Restoring public trust in the accounting profession by developing anti‐fraud education, programs, and auditing 2004Auditing in the e‐commerce era 2005Continuous auditing: verifying information integrity and providing assurances for financial reports 2005Implications of Section 201 of the Sarbanes–Oxley Act: The role of the audit committee in managing the informational costs of the restriction on auditors engaging in consulting

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2010The ERP Auditlab - A Prototypical Framework for Evaluating Enterprise Resource Planning System Assurance 2020Continuous Auditing as a Strategic Tool in Public Sector Internal Audit: The Turkish Case 2016Evaluating Information Systems with Continuous Assurance Services 2022Empirical evaluation of continuous auditing system use: a systematic review

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