International Journal of Management and Business Studies

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 10 (1), pp. 001-017, January, 2020. © International Scholars Journals

Full Length Research Paper

Using continuous auditing life cycle management to ensure continuous assurance

Chun-Hsiu Yeh1* and Wei-Cheng Shen2

1Department of Information Management, Chung Chou University of Technology, Yuanlin, Taiwan.

2Information Management Center, Forhouse Corp. Ltd., Taichung, Taiwan.

Accepted 26 August, 2019


The main purpose of this study is to develop a model of key steps for the successful implementation of continuous assurance software, and to reduce the impact of internal auditor technology on ensuring enterprise business assurance by monitoring business systems and their procedures, activities, transactions, and events in a real-time manner. The continuous auditing methodology effectively enhanced audit quality and reduced internal compliance cost for Mutli-Fab with across Taiwan and Chinese-based companies and ensure the continuous assurance in this case field study. Continuous auditing lifecycle management will consider continuous data retrieval, continuous data analysis, continuous data control, and continuous data monitor. This field study also provides useful findings and suggestions related to the insights and experiences learned.

Key words: Continuous assurance, electronic commerce, continuous audit web services, extensible markup language, business assurance.