The Impact of Continuous Auditing Technology in ERP System on Improving the Internal Audit Performance: A Field Study

Abstract

The study objective is to investigate the impact of CA technology adoption in ERP system on improving the internal audit performance. To achieve this objective, the levels of changing from traditional auditing to CA in ERP system have been presented, whereas this new technology has the capability to improve the internal audit performance. Moreover, the literature related to the study has been reviewed, and a field study has been conducted using the questionnaire list and interviews with internal auditors, managers, as well as IT staff (programmers and analysts of information systems) in the selected companies. The findings of the study indicated that (1) there is significant difference among the categories of the study on the impact of CA technology in ERP system on improving IA performance, (2) there is a significant relationship between adopting continuous auditing in ERP system and the internal audit performance, and (3) there is a significant impact of adopting continuous auditing technology on improving the internal audit performance.