An Integrated Continuous Auditing Approach

The concept of continuous auditing has been around for more than three decades. Although researchers have made great progress in enhancing our understanding and the implementation of continuous auditing, several challenges remain. This paper provides a new conceptual framework, the integrated continuous auditing approach, to potentially overcome the challenges. We also illustrate how the proposed framework can be implemented by enabling the collaboration between internal and external auditors, as well as by readjusting the roles of auditing parties.