（2008）Investigating the Trend toward Continuous Auditing／Continuous Monitoring.pdfVIP

404 institute Investigating the Trend toward Continuous Auditing/Continuous Monitoring Organizations and their internal audit departments are actively seeking innovative ways to ensure appropriate management of risks and the control environment. Leaders need to be able to assure their stakeholders, both internal and external, that they are focused on achieving their corporate objectives while staying compliant with stringent regulatory, business, and industry requirements. Such efforts are increasingly encompassing the continuous auditing and continuous monitoring (CA/CM) of organizational processes, transactions, systems, and controls. CA and CM are mechanisms for providing cost-effective, ongoing assurance over transaction propriety, control effectiveness, and process efficiencies. These capabilities have been discussed for many years, but now technology G advancements and the constantly changing regulatory environment are prompting M