Applying accepted and accepted auditing standards under the introduction of ongoing IT review
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General Auditing Standards, Continuous Review, Information Technology.
Abstract
The aim of the research is to identify the differences between the general standards as one of the accepted and accepted auditing standards and the continuous review, and whether the same criteria can be used when applying the ongoing audit program. The research indicated that, the nature of information technology, including specialized skills for auditing and passed auditing programs for special training, and the use of expertise in the field of information technology from non-auditors. The research recommended for establishment of continuous training and qualification courses for the auditors, and that professional auditing organizations issue standards for continuous review in a specific manner.
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