The development and performance evaluation of a Continuous Auditing Assistance System

  • Authors:

  • Huei-Huang Chen;Shing-Han Li;Shi-Ming Huang;Yu-Chung Hung

  • Affiliations:

  • Department of Information Management/Strategic and Industrial Studies Center, Tatung University, 40 ChungShan N. Rd., 3rd Sec., Taipei 104, Taiwan.;Department of Information Management/Strategic and Industrial Studies Center, Tatung University, 40 ChungShan N. Rd., 3rd Sec., Taipei 104, Taiwan.;Department of Accounting and Information Technology, National Chung Cheng University, 168 University Rd., Min-Hsiung, Chia-Yi, Taiwan.;Department of Accounting and Information Technology, National Chung Cheng University, 168 University Rd., Min-Hsiung, Chia-Yi, Taiwan

  • Venue:
  • International Journal of Electronic Finance
  • Year:
  • 2007

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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.