Abstract
Traditional auditing is a system based on detecting retrospective transactions through sampling. Thanks to the developing technology, sampling methodology has started to be replaced by continuous auditing methodology, which makes it possible to control all data simultaneously. Continuous auditing is an important supporter of corporate risk management, offering auditors a proactive approach, providing the opportunity to detect anomalies and abuses through data analytics. This study was conducted in order to draw a big picture of the academic studies conducted on the subject of continuous supervision. In this direction, an analysis of the academic publications made on the subject of continuous auditing was carried out in the Web of science (Wos) database. As a result of the analysis; it was determined that there are a total of 191 publications on continuous audit in the Wos database, publications related to the subject have increased since 2002, and the most studies were conducted in 2016. Most of the publications (about 71%) are articles published in journals, and about 29% are from other types of publications. In addition, the data were analyzed with author, country, citation and keyword links using the VoSViewer software in the research. As a result of the analysis, it has been revealed that there are not enough studies on continuous supervision. In future studies, issues such as how audit processes can be improved with continuous audit, what should be the achievements of auditors related to continuous audit issues such as information security, data analytics, etc. can be discussed. It is aimed that this research will contribute to the studies to be carried out on continuous supervision.
References
- Aboa, Y. P. J. D. (2014). Continuous auditing: Technology involved [Undergraduate honors thesis, East Tennessee State University]. https://dc.etsu.edu/honors/209/
- Ağca, A. (2006). Sürekli denetim: Denetimde bir devrim mi yoksa bir hayal mi? Muhasebe Bilim Dünyası Dergisi, 8(1), 63–78.
- Alles, M. G., Kogan, A., & Vasarhelyi, M. A. (2002). Feasibility and economics of continuous assurance. Auditing: A Journal of Practice & Theory, 21(1), 125–138. https://doi.org/10.2308/aud.2002.21.1.125
- CICA/AICPA, (1999). Continuous auditing: Research report. The Canadian Institute of Chartered Accountants. Erişilen pdf: Rutgers Accounting Web. https://raw.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M40.%20continuous%20auditing.pdf
- Chan, D. Y., & Vasarhelyi, M. A. (2018). Innovation and practice of continuous auditing. In M. A. Vasarhelyi (Ed.), Continuous auditing (pp. 271–283). Emerald Publishing Limited. https://doi.org/10.1108/978-1-78743-413-420181013
- Chou, C. L. Y., Du, T., & Lai, V. S. (2007). Continuous auditing with a multi-agent system. Decision Support Systems, 42(4), 2274–2292. https://doi.org/10.1016/ j.dss.2006.08.002
- Coderre, D., & Police, R. C. M. (2005). Global technology audit guide continuous auditing: Implications for assurance, monitoring, and risk assessment. The Institute of Internal Auditors, 1–34. https://www.qcpa.org.qa/assets/uploads/ documents/library/1563184783.pdf
- De Aquino, C. E., Lopes da Silva, W., Sigolo, N., & Vasarhelyi, M. A. (2010). Six steps to an effective continuous audit process. Internal Auditor, 1–5. https://scholar.google.com/scholar?cluster=9869061122151043490&hl=tr&as_sdt=0,5
- Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
- Esmeray, A. (2020). Geleneksel denetimden denetim 4.0’a geçiş. F. Yıldız (Ed.) içinde, Endüstri 4.0 Paradigması, 311–334. Efe Akademi. https://www.researchgate.net/publication/370773032
- Eulerich, M., Fligge, B., López Kasper, V. I., & Wood, D. A. (2025). Patience is key: The time it takes to see benefits from continuous auditing. Accounting Horizons, 39(1), 69–86. https://doi.org/10.2308/HORIZONS-2023-060
- Hardy, C. A., & Laslett, G. (2015). Continuous auditing and monitoring in practice: Lessons from Metcash's business assurance group. Journal of Information Systems, 29(2), 183–194. https://doi.org/10.2308/isys-50969
- Hazar, H. B. (2020). New paradigm in auditing: Continuous auditing. In Ethics and Sustainability in Accounting and Finance, Volume II, 253–268. Singapore: Springer Nature Singapore. http://drhulyahazar.com/images/CA_yazi.pdf
- Jans, M., Alles, M., & Vasarhelyi, M. (2013). The case for process mining in auditing: Sources of value added and areas of application. International Journal of Accounting Information Systems, 14(1), 1–20. https://doi.org/ 10.1016/j.accinf.2012.06.015
- Karahan, M., & Çolak, M. (2019). Hile önleyici olarak sürekli denetim verimliliği. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 21(2), 561–572. https://doi.org/ 10.32709/akusosbil.529906
- KPMG, (2016). Bankacılık ve sermaye piyasalarında en önemli 10 iç denetim riski. https://kpmg.com/tr/tr/home/gorusler/2016/07/bankacilik-ve-sermaye-piyasalarinda-en-onemli-10-ic-denetim-riski.html
- KPMG, (2008). Continuous Auditing and continuous monitoring: transforming ınternal audit and management monitoring to create value. https://assets.kpmg.com/content/dam/kpmg/kz/pdf/cacm-brochure.pdf
- Marques, R. P., & Santos, C. (2017, June). Research on continuous auditing: A bibliometric analysis. In 2017 12th Iberian Conference on Information Systems and Technologies (CISTI) (pp. 1–4). IEEE. https://doi.org/10.23919/ CISTI.2017.7976048
- Murcia, F. D., De Souza, F. C., & Borba, J. A. (2008). Continuous auditing: A literature review auditoria contínua: uma revisão da literatura. Organizações em Contexto, 4(7), 1–17. https://doi.org/10.15603/1982-8756/roc.v4n7p1-17
- Rezaee, Z., Elam, R., & Sharbatoghlie, A. (2001). Continuous auditing: the audit of the future. Managerial Auditing Journal, 16(3), 150–158.
- Rezaee, Z., Sharbatoghlie, A., Elam, R., & McMickle, P. L. (2002). Continuous auditing: Building automated auditing capability. Auditing: A Journal of Practice & Theory, 21(1), 147–163. https://doi.org/10.2308/aud.2002.21.1.147
- Serçemeli, M. (2015). İç denetim stratejisinde sürekli denetimin uygulanabilirliğine ilişkin bir araştırma. Giresun Üniversitesi İktisadi ve İdari Bilimler Dergisi, 1(2), 83–110. https://dergipark.org.tr/en/pub/guiibd/issue/51744/671990
- Serçemeli, M., & Orhan, M. S. (2016). Sürekli denetim ve denetimin geleceğine bakış üzerine bist-100 şirketlerinde bir araştırma. Sayıştay Dergisi, (101), 31–50. https://scholar.google.com/scholar?cluster=6063383546069739962&hl=tr&as_sdt=0,5
- Shilts, J. (2017). A framework for continuous auditing: Why companies don't need to spend big money. Journal of Accountancy, 223(3), 38–42. https://www.journalofaccountancy.com/issues/2017/mar/continuous-auditing/?
- Shin, I. H., Lee, M. G., & Park, W. (2013). Implementation of the continuous auditing system in the ERP‐based environment. Managerial Auditing Journal, 28(7), 592–627. https://doi.org/10.1108/MAJ-11-2012-0775
- Sönmez Karapınar, E. (2022). COVID-19 pandemisi sürecinde tüketici davranışı üzerine yapılan araştırmaların bibliyometrik analizi. 10. Uluslararası İstanbul Bilimler Araştırmalar Kongresi (316–329) içinde. Temmuz 23–25, İstanbul, Türkiye. https://drive.google.com/file/d/1_fdMcSTOPbLOK13fNReMJirLDIZzQLyC/vie
- Şen, İ. K. (2016). Bilgi teknolojilerindeki değişimin finansal tabloların bağımsız denetimine etkisi: Sürekli denetim. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(1), 383–404. https://dergipark.org.tr/tr/pub/ ckuiibfd/issue/32906/365595
- Uludağ, S. (2018, Mayıs 11). Gerçek zamanlı güvence modelini oluşturmada öngörüsel yaklaşım [Konferans bildirisi]. Uluslararası Akademik Forum 2018: Gerçek Zamanlı Güvence Modeli Olarak Sürekli Denetim ve Sürekli İzleme (Yayın No. 15, ss. 145–175). Türkiye İç Denetim Enstitüsü Yayınları. https://www.tide.org.tr/kitap
- van Hillo, R., & Weigand, H. (2016, June). Continuous auditing & continuous monitoring: Continuous value? In 2016 IEEE tenth international conference on research challenges in information science (RCIS) (pp. 1–11). IEEE. https://doi.org/10.1109/RCIS.2016.7549279
- Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International journal of accounting information systems, 13(3), 267–281. https://doi.org/10.1016/j.accinf.2012.06.011
- Warren, D., & Smith, M. (2006). Continuous auditing: An effective tool for internal auditors. Internal Auditing, 21(2), 27–35. https://papers.ssrn.com/sol3/ papers.cfm?abstract_id=905144
- Zhang, J., Yang, X., & Appelbaum, D. (2015). Toward effective big data analysis in continuous auditing. Accounting Horizons, 29(2), 469–476. https://doi.org/ 10.2308/acch-51070
Abstract
Geleneksel denetim, geriye dönük işlemleri örneklem metodolojisi yoluyla tespit etmeye dayanan bir sistemdir. Gelişen teknoloji sayesinde, örneklem metodolojisi yerini tüm verilerin eş zamanlı olarak kontrolünü mümkün kılan sürekli denetim metodolojisine bırakmaya başlamıştır. Sürekli denetim, denetçilere proaktif bir yaklaşım sunan, veri analitiği sayesinde anormallikleri ve suistimalleri tespit etme imkânı sağlayan, kurumsal risk yönetiminin önemli bir destekçisidir. Bu çalışma sürekli denetim konusunda yapılmış akademik çalışmaların büyük resmini çizmek amacıyla yapılmıştır. Bu doğrultuda Web of science (Wos) veri tabanında, sürekli denetim konusunda yapılmış akademik yayınların bir analizi yapılmıştır. Analiz sonucunda; Wos veri tabanında sürekli denetim konusunda toplam 191 yayın bulunduğu, 2002 yılı itibariyle konuya ilişkin yayınların arttığı, en fazla çalışmanın 2016 yılında yapıldığı tespit edilmiştir. Yayınların çoğu (yaklaşık %71) dergilerde yayınlanan makaleler olup, yaklaşık %29 u diğer yayın türlerindendir. Araştırmada ayrıca VoSViewer yazılımı kullanılarak veriler; yazar, ülke, atıf ve anahtar kelime bağlantıları ile analiz edilmiştir. Analiz sonucunda sürekli denetim konusunda çalışmaların yeterli sayıda olmadığını ortaya çıkarmıştır. Gelecekteki çalışmalarda, denetim süreçlerinin sürekli denetim ile nasıl iyileştirilebileceği, denetçilerin bilgi güvenliği, veri analitiği gibi sürekli denetim konularına ilişkin kazanımlarının ne olması gerektiği gibi konular ele alınabilir. Bu araştırmanın sürekli denetim konusunda yapılacak çalışmalara katkı sağlaması amaçlanmaktadır.
Ethical Statement
Bu araştırmanın etik kurul izni gerektirmeyen araştırmalardan olduğunu beyan ederim
References
- Aboa, Y. P. J. D. (2014). Continuous auditing: Technology involved [Undergraduate honors thesis, East Tennessee State University]. https://dc.etsu.edu/honors/209/
- Ağca, A. (2006). Sürekli denetim: Denetimde bir devrim mi yoksa bir hayal mi? Muhasebe Bilim Dünyası Dergisi, 8(1), 63–78.
- Alles, M. G., Kogan, A., & Vasarhelyi, M. A. (2002). Feasibility and economics of continuous assurance. Auditing: A Journal of Practice & Theory, 21(1), 125–138. https://doi.org/10.2308/aud.2002.21.1.125
- CICA/AICPA, (1999). Continuous auditing: Research report. The Canadian Institute of Chartered Accountants. Erişilen pdf: Rutgers Accounting Web. https://raw.rutgers.edu/MiklosVasarhelyi/Resume%20Articles/MAJOR%20REFEREED%20ARTICLES/M40.%20continuous%20auditing.pdf
- Chan, D. Y., & Vasarhelyi, M. A. (2018). Innovation and practice of continuous auditing. In M. A. Vasarhelyi (Ed.), Continuous auditing (pp. 271–283). Emerald Publishing Limited. https://doi.org/10.1108/978-1-78743-413-420181013
- Chou, C. L. Y., Du, T., & Lai, V. S. (2007). Continuous auditing with a multi-agent system. Decision Support Systems, 42(4), 2274–2292. https://doi.org/10.1016/ j.dss.2006.08.002
- Coderre, D., & Police, R. C. M. (2005). Global technology audit guide continuous auditing: Implications for assurance, monitoring, and risk assessment. The Institute of Internal Auditors, 1–34. https://www.qcpa.org.qa/assets/uploads/ documents/library/1563184783.pdf
- De Aquino, C. E., Lopes da Silva, W., Sigolo, N., & Vasarhelyi, M. A. (2010). Six steps to an effective continuous audit process. Internal Auditor, 1–5. https://scholar.google.com/scholar?cluster=9869061122151043490&hl=tr&as_sdt=0,5
- Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
- Esmeray, A. (2020). Geleneksel denetimden denetim 4.0’a geçiş. F. Yıldız (Ed.) içinde, Endüstri 4.0 Paradigması, 311–334. Efe Akademi. https://www.researchgate.net/publication/370773032
- Eulerich, M., Fligge, B., López Kasper, V. I., & Wood, D. A. (2025). Patience is key: The time it takes to see benefits from continuous auditing. Accounting Horizons, 39(1), 69–86. https://doi.org/10.2308/HORIZONS-2023-060
- Hardy, C. A., & Laslett, G. (2015). Continuous auditing and monitoring in practice: Lessons from Metcash's business assurance group. Journal of Information Systems, 29(2), 183–194. https://doi.org/10.2308/isys-50969
- Hazar, H. B. (2020). New paradigm in auditing: Continuous auditing. In Ethics and Sustainability in Accounting and Finance, Volume II, 253–268. Singapore: Springer Nature Singapore. http://drhulyahazar.com/images/CA_yazi.pdf
- Jans, M., Alles, M., & Vasarhelyi, M. (2013). The case for process mining in auditing: Sources of value added and areas of application. International Journal of Accounting Information Systems, 14(1), 1–20. https://doi.org/ 10.1016/j.accinf.2012.06.015
- Karahan, M., & Çolak, M. (2019). Hile önleyici olarak sürekli denetim verimliliği. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 21(2), 561–572. https://doi.org/ 10.32709/akusosbil.529906
- KPMG, (2016). Bankacılık ve sermaye piyasalarında en önemli 10 iç denetim riski. https://kpmg.com/tr/tr/home/gorusler/2016/07/bankacilik-ve-sermaye-piyasalarinda-en-onemli-10-ic-denetim-riski.html
- KPMG, (2008). Continuous Auditing and continuous monitoring: transforming ınternal audit and management monitoring to create value. https://assets.kpmg.com/content/dam/kpmg/kz/pdf/cacm-brochure.pdf
- Marques, R. P., & Santos, C. (2017, June). Research on continuous auditing: A bibliometric analysis. In 2017 12th Iberian Conference on Information Systems and Technologies (CISTI) (pp. 1–4). IEEE. https://doi.org/10.23919/ CISTI.2017.7976048
- Murcia, F. D., De Souza, F. C., & Borba, J. A. (2008). Continuous auditing: A literature review auditoria contínua: uma revisão da literatura. Organizações em Contexto, 4(7), 1–17. https://doi.org/10.15603/1982-8756/roc.v4n7p1-17
- Rezaee, Z., Elam, R., & Sharbatoghlie, A. (2001). Continuous auditing: the audit of the future. Managerial Auditing Journal, 16(3), 150–158.
- Rezaee, Z., Sharbatoghlie, A., Elam, R., & McMickle, P. L. (2002). Continuous auditing: Building automated auditing capability. Auditing: A Journal of Practice & Theory, 21(1), 147–163. https://doi.org/10.2308/aud.2002.21.1.147
- Serçemeli, M. (2015). İç denetim stratejisinde sürekli denetimin uygulanabilirliğine ilişkin bir araştırma. Giresun Üniversitesi İktisadi ve İdari Bilimler Dergisi, 1(2), 83–110. https://dergipark.org.tr/en/pub/guiibd/issue/51744/671990
- Serçemeli, M., & Orhan, M. S. (2016). Sürekli denetim ve denetimin geleceğine bakış üzerine bist-100 şirketlerinde bir araştırma. Sayıştay Dergisi, (101), 31–50. https://scholar.google.com/scholar?cluster=6063383546069739962&hl=tr&as_sdt=0,5
- Shilts, J. (2017). A framework for continuous auditing: Why companies don't need to spend big money. Journal of Accountancy, 223(3), 38–42. https://www.journalofaccountancy.com/issues/2017/mar/continuous-auditing/?
- Shin, I. H., Lee, M. G., & Park, W. (2013). Implementation of the continuous auditing system in the ERP‐based environment. Managerial Auditing Journal, 28(7), 592–627. https://doi.org/10.1108/MAJ-11-2012-0775
- Sönmez Karapınar, E. (2022). COVID-19 pandemisi sürecinde tüketici davranışı üzerine yapılan araştırmaların bibliyometrik analizi. 10. Uluslararası İstanbul Bilimler Araştırmalar Kongresi (316–329) içinde. Temmuz 23–25, İstanbul, Türkiye. https://drive.google.com/file/d/1_fdMcSTOPbLOK13fNReMJirLDIZzQLyC/vie
- Şen, İ. K. (2016). Bilgi teknolojilerindeki değişimin finansal tabloların bağımsız denetimine etkisi: Sürekli denetim. Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 6(1), 383–404. https://dergipark.org.tr/tr/pub/ ckuiibfd/issue/32906/365595
- Uludağ, S. (2018, Mayıs 11). Gerçek zamanlı güvence modelini oluşturmada öngörüsel yaklaşım [Konferans bildirisi]. Uluslararası Akademik Forum 2018: Gerçek Zamanlı Güvence Modeli Olarak Sürekli Denetim ve Sürekli İzleme (Yayın No. 15, ss. 145–175). Türkiye İç Denetim Enstitüsü Yayınları. https://www.tide.org.tr/kitap
- van Hillo, R., & Weigand, H. (2016, June). Continuous auditing & continuous monitoring: Continuous value? In 2016 IEEE tenth international conference on research challenges in information science (RCIS) (pp. 1–11). IEEE. https://doi.org/10.1109/RCIS.2016.7549279
- Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International journal of accounting information systems, 13(3), 267–281. https://doi.org/10.1016/j.accinf.2012.06.011
- Warren, D., & Smith, M. (2006). Continuous auditing: An effective tool for internal auditors. Internal Auditing, 21(2), 27–35. https://papers.ssrn.com/sol3/ papers.cfm?abstract_id=905144
- Zhang, J., Yang, X., & Appelbaum, D. (2015). Toward effective big data analysis in continuous auditing. Accounting Horizons, 29(2), 469–476. https://doi.org/ 10.2308/acch-51070
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Information Systems (Other) |
| Journal Section | Research Articles |
| Authors | |
| Early Pub Date | June 30, 2025 |
| Publication Date | June 30, 2025 |
| Submission Date | April 8, 2025 |
| Acceptance Date | May 30, 2025 |
| Published in Issue | Year 2025 Volume: 7 Issue: 1 |
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