Business organisations have evolved significantly in recent decades with constant developments in the area of business-oriented digital technology solutions. The trend that started with simple computing and record keeping software tools has now been extended to the point of intelligent software tools that leverage on business intelligence. Popular business intelligence tools like SAP and Oracle take all varying types of business information into account to produce valuable intelligence and information for managers to make use of. In this research study, the case of one of the most popular business software tools category available today is presented. The paper makes a literature-based analysis of the advantages and limitations that business intelligence tools have in the field of helping businesses develop a culture of continuous auditing. It is identified that an integrated business intelligence suite has immense potential when used for the purpose of continuous auditing; however, its use-case will depend on what price a company can afford to implement such an expensive tool set.
Keywords : Business Intelligence, Continuous Auditing, Business Automated Auditing.