تحديات تبني منهج المراجعة المستمرة في بيئة الأعمال المعاصرة

Abstract EN

The auditing profession seeks to keep pace with the challenges posed by the contemporary business environment by adopting the continuous audit approach, as this research paper aimed to clarify the vision and challenges that underlie this approach and to identify and indicate the adequancy of the control environment when adopting the approach of continuous audit.

The study concluded that the application of this approach will assist companies in enabling the auditor to develop control checks and increase his professional competence and establish a sound infrastructure for information systems in the enterprise.