V. CONCLUSION
This study makes clear that the research on Continuous Auditing is still very scarce and in maturation. Considering that this, together with continuous monitoring, is one of the essential elements of the concept of Continuous Assurance, it is possible to establish the relation of this research shortage with the slow pace in the development of complete continuous assurance solutions. In fact, the contribution to the development of Continuous Assurance can only be effective when all its elements are properly studied. Although the research was restricted to Scopus® database, this study can be considered quantitatively representative of the current status of research in Continuous Auditing. For future work, we intend to increase the scope of the study to other scientific databases and to analyze the research status of the other elements of Continuous Assurance, in particular continuous monitoring and risk assessment. This will allow the weaknesses of the research on Continuous Assurance to be identified and will enable researchers to develop and implement models which contribute to the development of research in this area and which help organizations to consolidate the paradigm shift (from continuous audit to continuous assurance).
