在企業電子化的趨勢下，企業紛紛採用資訊系統整合原有的人工作業流程，儘管善用資訊科技能提升企業的競爭力，卻對審計業的工作造成困難。資訊科技的影響遍及審計業的各個層面，但卻沒有很好的因應方式。連續性審計的特性使其可望取代現有的審計方式，在未來成為審計業主要的技術。儘管如此，在實務上連續性審計仍然沒有被普遍運用，原因在於連續性審計的技術仍然不夠成熟，而資訊科技技術正是影響連續性審計發展的最主要因素，所以本篇整理了運用於連續性審計的相關資訊技術，希望能幫助相關人員更容易對連續性審計的資訊技術進行研究。

In the thread of e-Business, more and more bussinesses integrate manual process into information system. Although it enable the buesiness more competitive to take advantage of information technology, the auditing profession’s works become tougher in this situation. Every aspect of the auditing profession is being pervasively affected by advances in information technology. But there is no good solution for the auditing profession to deal with those issues. Continuous auditing probably with its nature would become the future of auditing. However, because continuous auditing is not yet mature, and continuous auditing is still little used in practice. The information techonology is the main factor to develop continuous auditing. So this paper study information technologies applying in continuous auditing to help people learn and study continuous auditing more easily.

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