| Abstract [eng] |
Financial and operating indicators as well as performance efficiency can be increased by using continuous auditing, which allows higher monitoring and control of internal processes through innovative audit techniques. The feasibility study of continuous auditing application contains of four main parts. In the first part, the definition of continuous auditing is provided, traditional and continuous auditing are compared, the challenges and criticism of continuous auditing is analyzed. In the second part of the study, theoretical models of installation, use and application of information technologies are reviewed as well as the factors determining the application of continuous auditing. In this part, the theoretical model of continuous auditing installation is also developed. In the third part of this study, the research methodology of continuous auditing application is formed. The last part of this study covers analysis of continuous auditing application research results where exploratory model of continuous auditing application is developed. In this part, the theoretical model of continuous auditing installation is updated accordingly to research results. In the end, further research opportunities are discussed. |
