Continuous Auditing and Monitoring, 3rd Edition
Global Guidance | Global Technology Audit Guide (GTAG) | Recommended | Issued and Effective | September 25, 2025
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Continuous auditing leverages technology to provide ongoing assessments of risks and controls, enabling internal audit functions to offer continuous assurance to the board and senior management.
By integrating continuous auditing with continuous monitoring, organizations can enhance efficiency, risk management, and control effectiveness in a rapidly changing business environment.
This guidance supersedes the previous edition titled “Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance” published in 2015.