Investigation and Recognition of the Effective Factors of Application Continuous Auditing Based on Internal Auditing

Subject Areas : Management Accounting

Zohreh  Hajiha ¹ (استادیار گروه حسابداری دانشکده علوم انسانی دانشگاه آزاد اسلامی واحد تهران شرق)

Received: 2015-06-05 Accepted : 2015-07-01 Published : 2015-10-02

Keywords: Internal audit, Independence of the internal a, Effort expectancy, Performance expectancy, Facilitating conditions, social influence,

Abstract :

This study investigated the effective factors on motivation of internal auditors to use of continuous auditing. Internal audit is one of the critical bases of control environment. Continuous auditing is designed to enable auditors to assessment in shorter period than the previous and traditional model.Methodology of the research is survey, a standard questionnaire was used.The 151 questionnaires distributed and collected from the auditors and internal audit supervisors and managers and the random sampling method was used to fit. In four hypotheses of the research influences of effort expectancy, performance expectancy, facilitating conditions and the social influence impact on the motivation of internal auditors in the usage of continuous audit was examined.To analysis and process data structural equations were used. The results suggested there are significant relationship between all factors and motivation of the internal auditors in trying to use continuous auditing, except the effort expectancy. There is significant relationship between performance expectancy and motivation of the internal auditors to use of continuous positive and significant relationship.There is a significant negative relationship between facilitating conditions and motivation of the auditors to use of continuous internal audit and between social influence and motivation of internal auditors to use continuous auditing is a significant positive relationship.