Özet:

With the continuous growth and increasing complexity of the business structures, control power of the managers on the business activities began to decrease and subsequently fault and fraud risks in the businesses started to increase. In this context, eliciting the frauds and execution of the applications aimed to prevent such actions no matter the size of the businesses is necessary. Various methods are being utilized in preventing frauds and continuous auditing technique is one of the most commonly used method. Continuous auditing means registry, report and auditing of the data given in digital mediums under the real time accounting systems. The goal of this study which was conceptually designed is to analyze the role of continuous auditing in preventing the frauds. For this purpose, auditing and concept of continuous auditing were first explained by creating a conceptual framework regarding the fault and fraud concepts and their types. Finally, the role of continuous auditing was analyzed in the prevention of frauds.

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