Continuous Auditing: An Operational Model for Internal Auditors

Contents:

Continuous Internal Audit Concepts

Application Areas of Continuous Internal Auditing

Development Methodology

Data Warehousing Methodology

Validation of a Continuous Internal Auditing Model

Training

Summary:

This monograph, developed under a grant from The Institute of Internal Auditors Research Foundation, is a report on various aspects of continuous auditing (CA) concepts, models, methodologies, and enabling technologies.

Continuous auditing is a new and evolving audit methodology that has relevance and application potential for technology-rich, contemporary enterprises of various types, from business to government to not-for-profit. The information technology used by these enterprises enables them to receive, process, and report large sums of data on a continuing basis, thus fueling the need for continuous monitoring and auditing. At the same time, advances in information technology have resulted in the development of data warehousing and data mining techniques that enable continuous auditing.

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