الفهرس 
Chapter One: General Framework of the StudyOnly 14 pages are availabe for public view
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Abstract
The study aimed to develop a proposed framework using continuous auditing CA adoption in ERP system to improve internal audit (IA) performance.
To achieve this goal, the levels of changing from traditional auditing to CA in ERP system have been presented, whereas this new technology has the capability to improve internal audit performance
Moreover, the literature related to the study has been reviewed, and a field study has been conducted using the questionnaire list and interviews with internal auditors, managers, as well as IT staff (programmers and analysts of information systems) in the selected companies.
The findings of the study indicated that:
There is significant difference among the categories of the study on the impact of CA technology in ERP system on improving IA performance.
There is a significant relationship between adopting CA in ERP system and the IA performance.
There is a significant impact of adopting CA on improving IA performance.
We can develop a proposed framework by using CA adoption in ERP system to improve internal audit performance.