AuditNet Continuous Auditing
Information technology (IT) continues to change how organizations function, communicate, and conduct business with customers, allies, and agents. Directors, audit committees, management, and stakeholders increasingly expect their auditors to be proficient in the use of technology to develop a thorough understanding of the control environment. Internal audit response requires understanding future audit processes and continuous auditing techniques, such as better use of interrogation software and intelligent software agents that provide pattern-recognition models to identify risks. Impact on internal audit processes and methodologies will be revolutionary.
The IIA Research Foundation Projects in Progress
This section of AuditNet is devoted to providing resources, educate and encourage discussion on this technology topic for the benefit of the global audit community.
Continuous Audit Defined
ARTICLES
Continuous Auditing: Leveraging Technology by DeWayne L. Searcy and Jon B. Woodroof
"Continuous Auditing" Undergoes Study - Brief Article
Digital Data and the Meaning of Audit by Steven Teppler from the CPA Journal
The Never Ending Audit by Peter Krass, CFO Magazine
Using Analytical
Procedures for Continuous Auditing and Fraud Detection by Pamela
Jerskey
ABOUT TRUST ONLINE |