The Research On Theory And Applications Of Continuous Auditing Based On Internal Audit

During these years, Fraud incidents occurred commonly and hostility, the hazards toenterprises and social are becoming serious increasingly. At the same time, IT and networktechnology are developing rapidly, the network financial report has been popularized in thebusinesses and organizations. These changes make a higher requirement in the real-time,continuous, and dynamic of audit. The traditional approach of audit is no longer adapted tothe market demand, continuous auditing came into being. In order to maintain theadvantage of enterprise competitive and adapt to economic and technological changesInternal Audit, as the key link in the enterprise value chain, also need to adopt continuousauditing.In this paper, we are exploring continuous auditing from the parts of theory andpractical application. First, we studied the theory of continuous auditing by normativeresearch methods; Then, studied the application of continuous auditing throughquestionnaire and empirical research methods. There are four parts in this paper: Firstly,introduce the connotation, features, theoretical basis, emergence and development processof continuous auditing, build a theoretical framework completely; Secondly, discuss theoperating conditions, technology, audit system model and audit procedures of continuousauditing, try to build a continuous auditing model for China;Thirdly, analyze the statusquo of continuous auditing through the questionnaire results, point out the factors thathinder the continuous auditing, which include auditing standards, audit techniques,operating costs, management support, organizational coordination and auditors quality;Fourthly, in order to safeguard the effective operation of continuous auditing, raise fourmeasures, including the laws and regulations, Philosophy foundation, the quality ofpersonnel and technical.The main innovation in this paper: Firstly, the perspective of Theoretical research isunique, starting with the concept characteristics, and theoretical basis of continuousauditing, comparing the similarities and differences between continuous auditing andtraditional auditing, studying the techniques of continuous auditing, then putting forward the application model; Secondly, The questionnaire investigate the status quo of thecontinuous auditing in China, and solving problems targeted; Thirdly, Usinginterdisciplinary research methods, using audit disciplines and computer scienceknowledge at the same time; Fourthly, the content of this study is relatively novel,especially on the content of the audit model, research less in the domestic, this paper comeup with innovative ideas on the basis of foreign literature and hope to play a valuable rolefor further research.