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Many are looking at continuous auditing as a software application or tool that can help internal auditors meet this challenge while surviving the critical professional staffing shortage that is prevalent today. Traditional audits conducted in annual (or less frequent) cycles cannot provide the level of assurance management needs in these areas, so the potential for continuous auditing to provide more effective monitoring of the control environment and the resultant output more than justifies the cost and effort.

Therefore, monitoring outputs and auditing controls surrounding the systems used to create those outputs is an important organizational priority. As data proliferates, management functions are becoming more dependent upon executive information systems, balanced scorecards and dash-board level decision tools. INTRODUCTION Organizations are producing more data than ever before, creating an environment where users of financial information require assurance that the data contained in any report is accurate, complete, and relevant to their needs. 9 Appendix B: Continuous Auditing Maturity Levels. 8 Appendix A: Continuous Auditing in Practice. 5 Five Steps to Implementing Continuous Auditing.

2 How does Continuous Auditing Differ from Continuous Monitoring?. No part of this publication may be reproduced, transmitted, transcribed, stored in a retrieval system or translated into any language in any form by any means without the permission of CaseWare IDEA Inc. 469 King Street West, 2nd Floor Toronto, Canada M5V 1K4 IDEA is a registered trademark of CaseWare IDEA Inc. is the developer and global distributor of IDEA, the leading data analysis software used by accountants, auditors and systems and financial professionals, around the world.ĬaseWare IDEA Inc.

is a subsidiary of CaseWare International Inc., the world leader in business-intelligence software for accountants, auditors and other professionals. is a privately held software development and marketing company, with offices in Toronto and Ottawa, Canada, related companies in the Netherlands, China, and distributor partners serving over 90 countries. CONTINUOUS AUDITING: A STRATEGIC APPROACH TO IMPLEMENTATIONĬaseWare IDEA Inc.