| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 97 === A lot of scandals and business fraud shook public confidence in financial reporting and made people confused about the accuracy and credibility of financial statements. For rebuilding investors’ confidence, the American government issued the Sarbanes-Oxley Act and promoted continuous auditing. According to the definition of Institute of International Auditors, continuous auditing is considered as a method used to perform control and risk assessments automatically on a more frequent basis. This study is to examine critical factors of continuous auditing system adoption based on diffusion of innovation theory. The integrated model was conducted on four constructs (including characteristics of continuous auditing systems, organizational characteristics, environmental characteristics, and characteristics of CEO) and fourteen factors are included. We issued questionnaires to internal auditors in the activities of Institute of Internal Auditors-Chinese Taiwan. The usable response rate is 45.72%. The discriminant analysis results indicate that relative advantage, compatibility, complexity, observability, costs, information intensity, investors’ expectation, transparency, CEO attitude toward innovation, and CEO attitude toward continuous auditing system are those critical factors.
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