Taufan Adi Kurniawan


The Purpose of this study is to identify challanges and barriers for continuous audit implementation in various countries, this study is using literature study methodology to identify based on continuous audit implementation in various countries such as Brazil, South Africa, and China. Although there is various challanges and barriers in various country but it can be concluded that the major challanges and barriers in continuous audit implementation is human, process, technology, and industrial environment.

Teks Lengkap:



Alles, M. G., et. al. 2006. “Continuous Auditing: The Usa Experience And Considerations For Its Implementation In Brazil”. Journal of Information Systems and Technology Management, Vol. 3, No. 2, hal. 211-224.

American Institute of Certified Public Accountants, Inc. 2015. “Audit Analytics and Continuous Audit: Looking Toward the Future”.

Canadian Institute of Chartered Accountants/American Institute of Certified Public Accountants (CICA/AICPA). 1999. “Continuous Auditing.

Research Report”. The Canadian Institute of Chartered Accountants.

Charlton, G. dan Marx, B. 2009. “An Investigation Into The Impact of Continuous Auditing on The External Auditors of The Four Largest Banks In South Africa”. SA Journal of Accounting Research vol. 23 No. 1, hal 45-65.

Kogan, A., M. G. Alles, M. A. Vasarhelyi, dan Wu, J. 2014. “Design and Evaluation of a Continuous Data Level Auditing System”. AUDITING: A Journal of Practice & Theory vol. 33 no. 4, hal. 221–245.

Searcy, D., Woodroof, J. dan Behn, B. 2002. “Continuous Audit: The Motivations, Benefits, Problems, and Challenges Identified by Partners of a Big 4 Accounting Firm”. Proceedings of the 36th Hawaii International Conference on System Sciences (HICSS’03).

Sun T., Alles M., dan Vasarhelyi M. A. 2015. “Adopting Continuous Auditing A Cross-Sectional Comparison Between China And The United States”. Managerial Auditing Journal Vol. 30 no. 2, hal. 176-204.

Vasarhelyi, M. A., M. G. Alles, dan K. T. Williams. 2010. “Continuous Assurance for the Now Economy”. A Thought Leadership Paper for the Institute of Chartered Accountants in Australia.

Vasarhelyi, M. A., et. al. 2012, “Adopting Continuous Audit/Continuous Monitoring in Internal Audit”. ISACA Journal vol. 3.



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