Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance – 2nd Edition - Download PDF

  • Item No. : 1192.dl
  • Publisher : The Institute of Internal Auditors
  • Publish Date : 2015
  • Media : Download
  • Page count : 30
  • Member Price : $0.00
  • Non-Member Price : $25.00

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The information in the second edition of GTAG 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment, provide practitioners the most up-to-date guidance and best practices to enable them to successfully implement a continuous auditing approach. It focuses on technology-enabled aspects of continuous auditing and addresses:
 
  • A definition of related terms and techniques including continuous auditing, ongoing control assessment, ongoing risk assessment, continuous monitoring, and assurance.
  • The role of continuous auditing in relation to continu­ous monitoring.
  • Areas where continuous auditing can be applied by the internal audit activity.
  • Challenges and opportunities related to continuous auditing.
  • The implications for internal auditing, the chief audit executive, and management.

The guide provides the key considerations practitioners need to implement continuous auditing, which will ultimately help them develop a better understanding of the business environment and the risks to the company to support compliance and drive business performance.