Harnessing the Power of Continuous Auditing 18 doc
Harnessing the Power of Continuous Auditing_1 docx
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Defining Continuous Auditing
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Harnessing the Power
of Continuous Auditing
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objectives. For one, the application of continuous auditing ... are a few of the myths along with the corresponding truths.
Dispelling the Continuous Auditing Myths
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Harnessing the Power of Continuous Auditing_11 doc
... address the opportunities for improvement identified during the
execution phase of the conti nuous auditing methodology.
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Preface
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Harnessing the Power
of Continuous ... all. The
true key to a successful continuous auditing implementation is not the type of
technology solution used but the detailed, documented continuou...
Harnessing the Power of Continuous Auditing_14 doc
... up one of the most critical components of the approach phase
of the continuous auditing methodology. The complete and full development
of this plan determines the success or failure of a continuous ... aspect of testing in the continuous auditing environment.
Identification of Technology Needs
The most critical step in the consideration of incorporatin...
Harnessing the Power of Continuous Auditing_18 doc
... the implementation stage of the execution of work
will impact the quality of the continuous auditing report as well as take longer
to execute the continuous auditing program due to the lack of ... require-
ments. To ensure the long-term success of the continuous auditing program,
the responsible auditor must provide a detailed overview of the conti...
Harnessing the Power of Continuous Auditing_2 pptx
... expedite the documentation of the continuous auditing meth-
odology and reduce the amount of development duplication, the audit team
can use the existing audit methodology as a guide/outline. The continuous
auditing ... the formal documentation requirements
of the approach. Do not confuse or combine the purpose statement with the
detailed objective of the...
Harnessing the Power of Continuous Auditing_3 ppt
... impact on the business unit. This could not be further from the
truth. The fact of the matter is, the more direct and focused the continuous
auditing objective is, the more useful the results.
Also, ... for the first time as part of our discussion
of the development of a continuous auditing meth odology. The detail presented
in this section defines and expl...
Harnessing the Power of Continuous Auditing_5 pptx
... by documenting the purpose of the audit and
assessing the level of effectiveness of the control(s) tested and the detailed
exceptions supporting the overall rating that assesses the strength of ... definition, a document that provides a detailed
explanation for the work completed during the continuous auditing pro-
gram. The objective of this document is to co...
Harnessing the Power of Continuous Auditing_6 ppt
... validation targeted by
the continuous auditing program. The goal of the approach review is to
ensure that there is a direct link among the critical components of the
continuous auditing methodology: ... because of the recurring nature of the
testing and the targeted focus on the testing performed. Given the challenging
time frames associated with the exec...
Harnessing the Power of Continuous Auditing_7 ppt
... objective development
of the auditing methodology and focus of the audit to be completed. In the
continuous auditing methodology, the approach focuses on validation of the
performance of the key control ... often, however,
the sheer magnitude of the systems involved makes them misunderstood.
Knowledge of the critical systems could impact the overall effec...
Harnessing the Power of Continuous Auditing_12 ppt
... THREE
Continuous Auditing
Methodology Development
CONTINUOUS AUDITING METHODOLOGY
In an effort to expedite the documentation of the continuous auditing meth-
odology and reduce the amount of development ... maintenance of its specific continuous auditing
program. The aim of the purpose statement is not to convince the reader
that this tool is needed but to e...
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