الفهرس 
مقدمة البحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
During last decades, there was a series of important changes in the use of information technology applications such as the use of internet in conducting business transactions (E-Commerce), and linking firms’ databases with the internet which in turn increase firms’ dependence on the information resulted from information technology and on-line processing systems to accounting data in spite of their increased risk. Therefore, the use of information technology might increase the users’ suspicions of firms’ control over data processing systems. Although audit procedures can reduce these risks, they still characteristics by some deficiencies. Therefore, there is a need for strict oversight that can be achieved through the use of continuous auditing. In spite of that the concept of continuous auditing has been known for a long period of time, its use has become a crucial demand during the current period. However, there are some constrains and difficulties facing its implications which lead some Scholar to consider continuous auditing as a dream. These difficulties and constrains include determination of a clear and specific definition of continuous auditing because of the difficulties in distinguishing it from continuous monitoring and continuous assurance. Furthermore, there is a difficulty in determining who is responsible for implication continuous auditing; external or internal auditor? Then had to be dealt with the subject of continues auditing in light of the modern business environment and the evolution of information technology and verification of the applicability of the continuous auditing and work to address the difficulties facing the application, and determine the appropriate methodology of implication continuous auditing in light of on-line processing systems to accounting data, given the importance continues auditing in the provision of information of quality and trust, credibility and relevance in a timely manner. This study will be divided in to the following parts: First Part: the general introduction to continuous auditing. Second Part: continuous auditing between fantasy and reality. Third Part: methodology of implication continuous auditing. Forth Part: The empirical study on a sample of banks that implication Continuous auditing.