Real-time Auditing

​Discusses the implementation of real-time performance auditing in the public sector.

Real-time auditing, with its focus on frequent, interim reporting, can provide a way for internal audit to become faster and more responsive in providing real-time assurance. This sort of auditing allows audit plans and engagements to pivot quickly and adapt engagements to changing circumstances. Such a process, in turn, gives organizations the ability to make mid-course corrections and respond to changed circumstances. In this knowledge brief, Kip Memmott, audits director for the Oregon Secretary of State's Office, discusses the implementation of real-time performance auditing in the public sector.

• Industry Knowledge Brief
• North America
• English