（2009）Continuous Auditing and Continuous Monitoring：Using Technology to Drive Value by Managing Risk and Improving Performance.pdfVIP

Continuous Auditing/ Continuous Monitoring Using Technology to Drive Value by Managing Risk and Improving Performance KPMG INTERNATIONAL  Continuous Auditing/Continuous Monitoring  Continuous Auditing/Continuous Monitoring Introduction is expected by many people to persist, As business risks continue to so that organizations will continually be proliferate, management and internal exposed to new risks, errors, fraud audit departments in many companies schemes, regulatory compliance issues and ineficiencies that can lead to are actively seeking new ways to inancial loss and quickly gain access to valuable information to help manage risk and a damaged reputation. improve performance. Such efforts What’s more, efforts by many include continuous auditing and companies to adopt innovative ways continuous monitoring (CA /CM) of of assessing and managing risk and organizational processes, transactions, enhancing performance are now more systems and controls. In using CA / critica