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Continuous auditing Future of internal audit

By: Contributor(s): Material type: Mixed materialsMixed materialsPublication details: 2013Description: 69-73Subject(s): NLM classification:
  • 657.45
In: CHARTERED ACCOUNTANTMSummary: Continuous auditing (CA) is defined as a methodology for issuning audit reports simultaneously with , or a short period of time after, the occurrence of relevant events. CA methodology can utilise the IT capability to capture transactional andprocess data at the source and in the disaggregated and unfoltered form to achive more effecient, effective and timely audits.
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Periodicals/Magazines Periodicals/Magazines SSCBS Library 62/4 Available P15071

Continuous auditing (CA) is defined as a methodology for issuning audit reports simultaneously with , or a short period of time after, the occurrence of relevant events. CA methodology can utilise the IT capability to capture transactional andprocess data at the source and in the disaggregated and unfoltered form to achive more effecient, effective and timely audits.

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