Peran Continous Auditing terhadap Kualitas Audit Internal pada Industri Asuransi di Era Digital: Kajian Literatur

Rizky Aulia Rahmah (Universitas Pembangunan Nasional Veteran Jakarta, Indonesia)
Lidya Primta Surbakti (Universitas Pembangunan Nasional Veteran Jakarta, Indonesia)

Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Vol 10 No 1 (2026): JURNAL SUBSTANSI

Research objective: This study examines the role of continous auditing in internal audit quality and the factors affecting its effectiveness. Method: A qualitative approach using systematic literature review (SLR) with content analysis is employed.Research findings: Continous auditing improves internal audit quality through timeliness, coverage, and risk integration, but depends on technology readiness, auditor competence, and governance.Practical implication: This study provides practical insights for optimizing continous auditing implementation in insurance companies.