Tendency to the Use of Continuous Auditing by Internal Auditors

This study aims to investigate the tendency to the use of continuous auditing by internal audits in the companies listed in the Tehran Stock Exchange. The concept of continuous auditing backs to two decades ago, but despite its numerous advantages, the acceptance and use of it has been much slow. In...

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Autores principales:	Sahar Sepasi, Hossein Etemadi, Moslem Shahrabi Farahani
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	continuous audit internal audit unified theory of acceptance use of technology Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/39f178d1fb214317975c1aeb1ebdb182
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id	oai:doaj.org-article:39f178d1fb214317975c1aeb1ebdb182
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spelling	oai:doaj.org-article:39f178d1fb214317975c1aeb1ebdb1822021-11-04T19:52:15ZTendency to the Use of Continuous Auditing by Internal Auditors2008-89142476-292X10.22103/jak.2017.1560https://doaj.org/article/39f178d1fb214317975c1aeb1ebdb1822017-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_1560_50ae6fc7fb01b00509ee5f7f4d84702d.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study aims to investigate the tendency to the use of continuous auditing by internal audits in the companies listed in the Tehran Stock Exchange. The concept of continuous auditing backs to two decades ago, but despite its numerous advantages, the acceptance and use of it has been much slow. In this study, we interviewed with internal auditors in 75 companies to determine the state of use of continuous auditing. Using the unified theory of acceptance and use of technology, we found that there exist six reasons for the tendencies to the use of continuous auditing by internal auditors. Among them, ease of use, organizational support and social influences are the most important determinants of the tendencies. Also, of the remaining reasons, annual sales volume and voluntary use of auditing services moderate the relationship between organizational support and social influence, significantly. The last reason, promoting auditing function and specialty, could not be considered valid predictor for the proposed tendencies.Sahar SepasiHossein EtemadiMoslem Shahrabi FarahaniShahid Bahonar University of Kermanarticlecontinuous auditinternal auditunified theory of acceptanceuse of technologyAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 27, Pp 63-82 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	continuous audit internal audit unified theory of acceptance use of technology Accounting. Bookkeeping HF5601-5689
spellingShingle	continuous audit internal audit unified theory of acceptance use of technology Accounting. Bookkeeping HF5601-5689 Sahar Sepasi Hossein Etemadi Moslem Shahrabi Farahani Tendency to the Use of Continuous Auditing by Internal Auditors
description	This study aims to investigate the tendency to the use of continuous auditing by internal audits in the companies listed in the Tehran Stock Exchange. The concept of continuous auditing backs to two decades ago, but despite its numerous advantages, the acceptance and use of it has been much slow. In this study, we interviewed with internal auditors in 75 companies to determine the state of use of continuous auditing. Using the unified theory of acceptance and use of technology, we found that there exist six reasons for the tendencies to the use of continuous auditing by internal auditors. Among them, ease of use, organizational support and social influences are the most important determinants of the tendencies. Also, of the remaining reasons, annual sales volume and voluntary use of auditing services moderate the relationship between organizational support and social influence, significantly. The last reason, promoting auditing function and specialty, could not be considered valid predictor for the proposed tendencies.
format	article
author	Sahar Sepasi Hossein Etemadi Moslem Shahrabi Farahani
author_facet	Sahar Sepasi Hossein Etemadi Moslem Shahrabi Farahani
author_sort	Sahar Sepasi
title	Tendency to the Use of Continuous Auditing by Internal Auditors
title_short	Tendency to the Use of Continuous Auditing by Internal Auditors
title_full	Tendency to the Use of Continuous Auditing by Internal Auditors
title_fullStr	Tendency to the Use of Continuous Auditing by Internal Auditors
title_full_unstemmed	Tendency to the Use of Continuous Auditing by Internal Auditors
title_sort	tendency to the use of continuous auditing by internal auditors
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/39f178d1fb214317975c1aeb1ebdb182
work_keys_str_mv	AT saharsepasi tendencytotheuseofcontinuousauditingbyinternalauditors AT hosseinetemadi tendencytotheuseofcontinuousauditingbyinternalauditors AT moslemshahrabifarahani tendencytotheuseofcontinuousauditingbyinternalauditors
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Tendency to the Use of Continuous Auditing by Internal Auditors

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