Continuous auditing Future of internal audit
Material type: Mixed materialsPublication details: 2013Description: 69-73Subject(s): NLM classification:- 657.45
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
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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