Vasarhelyi and Halper (1991) introduced a model for continuous auditing (CA) known as Continuous Process Auditing System (CPAS) at AT&T Bell Laboratories for the purpose of processing the bills at their large data centers. This model triggered many follow-up studies on CA. However, most of the existing literature on CA provides a theoretical discussion or case studies for implementing and maintaining CA applications, which miss ex-post empirical analysis (Brown et al., 2007; Alles et al., 2008; Kuhn and Sutton, 2006; Chan and Vasarhelyi, 2011). Thus, it is meaningful to take a closer look at how companies can implement a CA system within today’s business environment.