Abstract. Due to its promised advantages, Continuous Auditing has become a research direction in the computer technology-assisted audit field. Unfortunately, auditors usually cannot thoroughly carry out the Continuous Auditing method because of their lack of Information Technology proficiency and inefficient communication as well as interaction with IT personnel and information system. Overcoming the “semantic gap” between heterogeneous information sources to facilitate an understanding of Continuous Auditing concept domain is a key challenge to support the Continuous Auditing implementation. The primary aim of this study is to bridge the “Semantic Gap” between auditors and information system in Continuous Auditing knowledge. It is necessary to narrow the semantic gap between high-level concepts employed by the auditor and low-level feature presentations of the system to create Continuous Auditing capacity.

Keywords: Continuous auditing
Knowledge representation
Semantic
Ontology