지속적 감사(Continuous Auditing)에 대한 연구

Feasibility, Model Development and Methodology of Continuous Auditing

The digital economy, along with technological advances and adoption of ERP systems, has made the corporations conduct business and publish financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process is now confronted with creating continuous electronic audits. Continuous audit(CA) is defined as “a comprehensive audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, shortly after, the disclosure of the information.” The purpose of this paper is to analyze the feasibility of CA and search for a conceptual model of CA and investigate the approach how to build CA capacity. In analyzing the feasibility of CA, this paper shows that the demand for CA is the key driver. The cost effectiveness and infrastructure to pay for CA are also the factors affecting the demand for CA. This paper also suggests the conceptual model of a continuous audit as following; 1)the various interconnected web servers like client, auditor, third party and valuation sites; 2)the continuous audit environment; 3)the continuous audit agreement between the parties involved; 4)the characteristics of a reliable system; 5)the characteristics of a secure system; and 6)the evergreen reports. This paper presents an approach to build CA capacity and also describes audit data warehouse and data mart. The constant pressure on auditors to update audit techniques will lead to create new software and audit models which will comprise CA techniques and tools. This paper also suggests the direction of future research on CA.