（2008）Moving Toward Continuous Auditing.pdfVIP

EDITED BY STEVE MAR TECH FORUM Moving Toward Continuous Auditing NITIALLY PERFORMS AT ATßcT CORP. Implications for Assurance, Monitoring, by its Bell Laboratories during the late and Risk Assessment^ IT plays a key role in 1980s, continuous auditing is now under continuous audit activities by automating way in leading organizations, including the identification of exceptions, analyz- Siemens, HCA Inc., Unibanco, the New ing numeric patterns, reviewing trends, York Federal Reserve, and IBM. Addition- and testing controls . Although many ally, legislation such as the U.S. Sarbanes- continuous monitoring techniques are Oxley Act of 2002 and audit software similar to those performed during con- vendors are giving large momentum to tinuous auditing , continuous auditing the continuous audit field. Consequently, enables auditors to evaluate tbe adequacy as the use of continuous auditing increases of managements monitoring function around the world, internal auditors and and assess risk areas. Establishrng audit senior managers need to understand