The level of Awareness and Use of Continuous Audit by Internal Audit Managers

This study investigates the level of internal audit manager’s awareness and the practical use of continuous audit. Auditing is a process that shows the conformity of financial statements with specified criteria like duties, policies and accounting standards and Continuous audit is an approach which aid auditors to prepare the audit reports during the fiscal period or after a short period. Statistical society includes internal audit managers who are members of Iranian Association of Internal Auditors. The required information have been collected by 105 electronic questionnaires. The results show that internal auditors have required awareness about continuous audit but they do not use it in their audit process. Also, the result indicates that the level of use of continuous audit will be increased by increasing the awareness of internal audit managers.