Global Practice Guide: Continuous Auditing and Monitoring, 3rd Edition
The Institute of Internal Auditors
This content is exclusively available for free in PDF format to IIA members. Please use this link to download your copy today!
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.
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