The increasing attention to continuous auditing in practice has demonstrated its significance as an important field of scholarly inquiry. This research takes the two well-known continuous auditing systems, embedded audit module (EAM) and monitoring and control layer (MCL), to explore the key factors of successfully implementing a continuous auditing system. This study proposes a hybrid multiple criteria group decision-making (MCGDM) model, which employs decision-making trial and evaluation laboratory (DEMATEL) and analytic network process (ANP) to determine the influential direction and criterion weight of continuous auditing system. We then use zero–one goal programming (ZOGP) to suggest the optimal allocation of the limited resources within the firm for the continuous auditing system. Finally, we present an empirical case to demonstrate the applicability of our proposed model. The proposed model guides business managers and executives to make proper judgment under dynamic market and technological environment.

中文翻译：

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持续审计系统的战略多准则群决策模型

在实践中对持续审计的日益关注表明了其作为学术研究的重要领域的重要性。本研究以两个著名的持续审计系统，嵌入式审计模块（EAM）和监控层（MCL），探讨成功实施持续审计系统的关键因素。本研究提出了一种混合多准则群决策（MCGDM）模型，该模型采用决策试验与评估实验室（DEMATEL）和分析网络过程（ANP）来确定连续审计系统的影响方向和准则权重。然后，我们使用零一目标规划（ZOGP）来建议公司内有限资源的最佳配置，以用于持续审计系统。最后，我们提出了一个实证案例来证明我们提出的模型的适用性。所提出的模型指导业务经理和高管在动态的市场和技术环境下做出正确的判断。