The implementation of continuous auditing in internal auditing and the continuous auditing infrastructure model for commercial banks in Turkey

The current improvements of the communication and information technologies, and also the extend use of internet throughout the world; have remarkably affected the whole public and private sectors. The borders among the countries are gradually disappeared with the contribution of these improvements, and the growing economic integrations have influenced the quality and the structures of the services given in a great way. Every kind of enterprises ? whether big or small ? benefits from the facilities provided by the technological improvements. The increasing efficiency, much more rapid transactions, through which is obtained time and cost savings, can be pointed as the outcomes of these facilities. The adjudication on time and of high quality concerned with the enterprises is based on the data?s quality and time; that is, the existence of the real and well-timed information. The information technologies make the enterprises? managing their commercial activities on line, and preparing their financial accounts on the real-timed systems possible. With the real-timed accounting systems, several financial information and the indications related with the auditing are only provided through online. Nowadays, the auditing process has been developing towards the auditing methods realized by the computers from the traditional accounting systems based on physical documentations. The current improvements in the information technologies provide continuous audit implementations to the auditors, which take actions as preventive and aversive against the errors on the financial accounts, and also intervene at the moment of error condition, in lieu of the rectifying methods trying to correct the already formed errors on the financial accounts. In this study, while the continuous auditing is equally implemented both in the internal and external auditing, this continuous auditing process in view of the internal auditors, the information technologies concerned with it and the structured model of continuous auditing has been analyzed by taking into consideration that the development of the continuous auditing is mostly related with the internal auditing. Furthermore, the structured model of continuous auditing which is implemented related with the credit arrangements through the commercial banks in Turkey has been introduced