Empirical evaluation of continuous auditing system use: a systematic review

<span lang="EN-US">For more than two decades, the concept of continuous auditing (CA) has been introduced and many large firms had taken initiatives to apply CA system in supporting their audit functions. Despite benefits that is offers, it still not widely use number people using considered low. This research focuses on published papers within context addressing quality implementation. paper analyzed primary studies collected pre-determined search strings nine online databases. As a result, total 60 articles were carefully selected undergo further analysis based empirical evidence use. The qualitatively ATLAS.ti 7 elements for are extracted from papers. A four identified contributing practice. Those participant quality, information products services quality. study answers five objectives understand current determine future works CA.</span>