مرکز منطقه ای اطلاع رساني علوم و فناوري - THE RELATION BETWEEN THE CONTINUOUS AUDIT PROCESS AND INTERNAL AUDIT

Abstract :

Encountered and current developments in information technologies have affected the periods of data generating, usage, production of information and the audit of these information in business accounting system. Thanks to the developing information technologies, there has been an unpredictable increase in the number and presentation frequency of data used and information produced. In order to reflect the quantitatively obtained information increase to the qualification, presented information-in data formation and input stages and information generating periods must be monitored and audited continuously. Developments in information technologies dreadfully enable to perform such an audit. Within the framework of this necessity and opportunity, continuous applications have come up to provide more timely and reliable information for the management administration and those who are concerned. By carrying out continuous audit and internal audit which undertakes assurance supply and consulting for business administration collectively, breakdowns of management would be detected on time, adjusting actions would be performed on time and together with, effectiveness, productivity and profitability increases would be provided in management activities. In this respect, the main aim of the study analyzes the relationship between the continuous audit and internal audit.