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Discuss Five Significant Barriers That Are Often Encountered in Implementing

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Discuss five significant barriers that are often encountered in implementing continuous auditing?


Definitions:

Cognitive

Relating to mental activities such as thinking, understanding, learning, and remembering.

Psychoanalytic

Pertaining to a theory of psychology and method of psychotherapy that aims to treat mental disorders by investigating the interaction of conscious and unconscious elements in the mind.

Personality

The characteristic set of behaviors, cognitions, and emotional patterns that evolve from biological and environmental factors.

Application

The action of putting something into operation or the act of applying it for a particular use.

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