A Case Study in the Implementation of a Continuous Monitoring System

ACAR D. , Gal G., ÖZTÜRK M. S. , USUL H.

JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING, vol.18, no.1, pp.17-25, 2021 (Journal Indexed in ESCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: 18 Issue: 1
  • Publication Date: 2021
  • Doi Number: 10.2308/jeta-17-04-29-9
  • Page Numbers: pp.17-25


The aim of this study is to examine continuous monitoring through flowcharts at a company that trades on the Istanbul Stock Exchange. The company uses an ERP system for all its operations, continuous monitoring, and continuous auditing activities. The company's continuous monitoring activities are analyzed with flowcharts produced after examining the processes. Based on these flowcharts, existing control points of the company's ERP systems are explained. The flowcharts also have new control points that would be applied to the company's system. Consequently, by the means of the generated flowcharts, the continuous monitoring activities are improved and the continuous auditing system will be developed using the proposed new control points in flowcharts. Because of the integration of all firm processes such as production, purchasing, human resources, marketing, and sales in one flowchart, and generation of a monitoring system, this study is important and provides a new perspective on the current literature.