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. Improve Audit Methodology, Increase Collaboration between Internal and External Auditing Parties, Strengthen the Role of Internal Auditors within Corporate Governance are three challenges that this paper try to address by proposing a new Framework with Integrated Approach in continuous Auditing. This Approach along the three dimension: auditing tools, auditing processes, and auditors’ roles, provide a holistic picture of participation between auditing parties.