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GTAG: Continuous Auditing

Global Technology Audit Guides Jan 16, 2019

GTAG-3-2nd-Edition.jpgThe information in the second edition of GTAG 3: Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance, 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.