Compliance of Continuous Supervision in Sustainable Economic Development

2026

Closed access Metadata (CSL-JSON)
DOI 10.4018/979-8-3373-6886-3.ch009
Data confidence 70 medium
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Abstract

This research examines the impact of sustainable economic development on continuous auditing. It aims to integrate environmental and social dimensions, key components of sustainability goals, into continuous auditing through a structured process. The research methodology is based on data analysis that evaluates the alignment between sustainability goals and sustainable development, as well as the implications this alignment has for auditing practices. The findings contribute to the literature by highlighting the innovative role of environmental and social criteria in enhancing continuous auditing. Overall, the research demonstrates that long-term success can be achieved when sustainable development goals are aligned with auditing practices and audits are conducted continuously.