International accounting scandals and the role of developments in information technology on continuous auditing

In the world, there is a continuous development on information and communication technology. Therefore, both private and public sectors are influenced immensely by these recent advances. Moreover, boundaries are getting disappeared and economic relations are getting more complicated. On the other hand, in different areas various technological advances have been provided every day. These advances provide quality and efficiency for the service and supply facilitations in many areas as well as they bring risks within themselves. In the business sector, information technology and accounting systems are used in wide spread field. Both of them take technology under control and also promise new technologies for future of these sector applications. These developments revealed various control techniques. Furthermore, this progress forced this area to be more controllable and finally it brings a new perspective called "continuous auditing" which minimized risks and possible hazards in a shorter amount of time. This new and necessary approach contributes efficiently and optimally to our time. The continuous auditing notion that is revealed by computer software provides an instant or short period time. Also, it creates operation data in electronic environment. Moreover, it determines error and tricks in the shortest time period during accounting control process and facilitates the access of data. The continuous control system provides internal and external auditor to save time and paper and increase accuracy and security by checking the whole data at the same. In this thesis, auditing and auditing process, financial crises experienced in various countries and the continuously developing information technologies with their effects on the concept of "continuous auditing" are examined. In addition to these, a survey in relation to the continuous auditing systems which takes managers and workers especially in private and public sector as a sample group is conducted. With the field work regarding continuous auditing concept, the perspective of people on continuous auditing and the possibility of its usage in future are analyzed and the results are evaluated in a comprehensive way.