Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique

Continuous auditing is a concept that refers to the more frequent audit reports, and by using new technologies tries to push audit process toward more automation and exception reporting. The implementation of this system definitely needs a lot of variables.
The aim of this study is to identify and ranking the factors affecting the implementation of continuous auditing in internal audit department. This research is theoretical fundamental and descriptive survey. By review existing literature and theoretical foundation of continuous auditing, 421 general factors were identified and these factors due to the similarities, overlaps and relation with each other, summarized in 50 main variables and were classified in 7 groups. The hypothesis of the research were suggested based on these 7 groups and according to the literature. Through the interviews with expert audits, the relation between these factors and implementation of continuous auditing was examined. Data were analyzed through TOPSIS technique and the factors were ranked. The results showed that 48 variables have a strong relation with the implementation of continuous auditing and staff’s competence, achieved the highest rating among these factors. The relation between outsourcing and increased corporate social responsibility with the implementation of continuous auditing system were not confirmed.