（2005）Continuous Auditing：Implications for Assurance, Monitoring, and Risk Assessment（ACL）.pdfVIP

Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment A Summary of The IIAs Global Technology Audit Guide W H I T E P A P E R FORWARD As a chief audit executive, I recognized a growing need for guidance on technology by David Richards management written specifically for executives to help them keep pace with today‟s evolving President of The IIA business landscape.When I became president of The Institute of Internal Auditors (IIA) I made it a priority to initiate the development of this type of guidance, which has become the Global Technology Audit Guide (GTAG) series. This white paper is a summary of the third in the GTAG series, Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment, and is intended to provide guidance on gaining timely, ongoing assurance regarding the effectiveness of risk management and control systems, particularly in light of increasing regulatory and business pressures. The audit profession has been profoundly impacted by several events over the last few years. Though the long-term effects remain to be seen, one thing is certain –now is a great time to be an internal auditor ! Internal audit skills, talents, and focus on risk and controls assessment can add value in ways never before possible. Sarbanes-Oxley and other regulations around the