International Journal of Electrical and Computer Engineering (IJECE) Vol. 13, No. 1, February 2023, pp. 796~808 ISSN: 2088-8708, DOI: 10.11591/ijece.v13i1.pp796-808  796 Journal homepage: http://ijece.iaescore.com Empirical evaluation of continuous auditing system use: a systematic review Azizah Hassan 1 , Norsaremah Salleh 2 , Mohd Nasir Ismail 3 , Mohammad Nazir Ahmad 4 , Ab Razak Che Hussin 5 1 Department of Information System, School of Computing, Faculty of Engineering, Universiti Teknologi Malaysia, Johor Bahru, Malaysia 2 Department of Computer Science, Kulliyah of Information and Communication Technology, International Islamic University Malaysia, Gombak, Malaysia 3 Faculty of Information Management, Universiti Teknologi MARA Kelantan, Machang, Malaysia 4 Institute of IR 4.0, Universiti Kebangsaan Malaysia, Bangi, Malaysia 5 Azman Hashim International Business School, Universiti Teknologi Malaysia, Johor Bahru, Malaysia Article Info ABSTRACT Article history: Received Jan 15, 2022 Revised Jul 18, 2022 Accepted Aug 19, 2022 For more than two decades, the concept of continuous auditing (CA) has been introduced and many large firms had taken the initiatives to apply the CA system in supporting their audit functions. Despite the benefits that the CA system is offers, it is still not widely use and the number of people using the CA system is still considered low. This research focuses on the published papers on the use of CA system within the context of auditing system addressing the quality of system implementation. This paper analyzed primary studies collected using the pre-determined search strings on nine online databases. As a result, a total of 60 articles were carefully selected to undergo further analysis based on empirical evidence of CA system use. The articles were analyzed qualitatively using ATLAS.ti 7 and the elements for the CA system use are extracted from the selected papers. A total of four elements were identified contributing to the use of CA in practice. Those elements are the participant quality, system quality, information quality and products and services quality. This study answers five research objectives to understand the current studies on CA and to determine future research works on CA. Keywords: Continuous auditing Internal auditors Real-time reporting System quality System use Systematic literature review This is an open access article under the CC BY-SA license. Corresponding Author: Azizah Hassan Department of Information System, School of Computing, Faculty of Engineering, Universiti Teknologi Malaysia 81310 Skudai, Johor Bahru, Malaysia Email: azizah39@graduate.utm.my 1. INTRODUCTION The computerization of accounting operations in the early 1970s has led to the development of electronic data processing (EDP) which also promote the evolution of continuous auditing (CA) simultaneously [1]. CA has been introduced by Vasarhelyi and Halper since early 1990’s through the introduction of CA model which is known as continuous process auditing system (CPAS) to facilitate the bills processing at the large data centers [2]. Vasarhelyi and Halper [3] mentioned in their study that due to the introduction of the system that provided the auditing of large paperless real-time system, it had aroused the users to think about the alternative to traditional auditing [4], [5]. Many follow-up studies regarding CA in the following years have been inspired by this model [2]. CA is highly demanded nowadays due to the introduction of section 404 of the US Sarbanes-Oxley Act by the US government which highlighted the