ABSTRACT. The main objective of this paper is to explore and describe the benefits and detriments that come with continuous auditing use, impediments to continuous auditing, the growing acceptance of continuous auditing, and the nature of continuous auditing systems as a control mechanism. This study is grounded in the considerable body of scholarship examining the change management process to adopting continuous auditing methodologies, the advent of continuous auditing systems, the drivers and barriers that affect the adoption of continuous auditing in organizations, and the benefits of continuous auditing. pp. 13–18
JEL Codes: H83; M42

Keywords: continuous auditing system; control mechanism; methodology

How to cite: Nicolaescu, Eugen (2014), “The Effects of Continuous Auditing on the Behavior of Agents,” Journal of Self-Governance and Management Economics 2(1): 13–18.