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Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance – 2nd Edition

The information in the second edition of GTAG 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment, provide practitioners the most up-to-date guidance and best practices to enable them to successfully implement a continuous auditing approach. It focuses on technology-enabled aspects of continuous auditing and addresses:

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This GTAG is provided as a service to members of The IIA.

IIA members: Please LOGIN to download a FREE copy (PDF).

Non-members: Add this item to your shopping cart to purchase a copy for download.

Learn more about the value of an IIA Membership.

 

The information in the second edition of GTAG 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment, provide practitioners the most up-to-date guidance and best practices to enable them to successfully implement a continuous auditing approach. It focuses on technology-enabled aspects of continuous auditing and addresses: 

  • A definition of related terms and techniques including continuous auditing, ongoing control assessment, ongoing risk assessment, continuous monitoring, and assurance.
  • The role of continuous auditing in relation to continu­ous monitoring.
  • Areas where continuous auditing can be applied by the internal audit activity.
  • Challenges and opportunities related to continuous auditing.
  • The implications for internal auditing, the chief audit executive, and management.

The guide provides the key considerations practitioners need to implement continuous auditing, which will ultimately help them develop a better understanding of the business environment and the risks to the company to support compliance and drive business performance.

 

Item Number: 10.1192.dl

This GTAG is provided as a service to members of The IIA.

IIA members: Please LOGIN to download a FREE copy (PDF).

Non-members: Add this item to your shopping cart to purchase a copy for download.

Learn more about the value of an IIA Membership.

 

The information in the second edition of GTAG 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment, provide practitioners the most up-to-date guidance and best practices to enable them to successfully implement a continuous auditing approach. It focuses on technology-enabled aspects of continuous auditing and addresses: 

  • A definition of related terms and techniques including continuous auditing, ongoing control assessment, ongoing risk assessment, continuous monitoring, and assurance.
  • The role of continuous auditing in relation to continu­ous monitoring.
  • Areas where continuous auditing can be applied by the internal audit activity.
  • Challenges and opportunities related to continuous auditing.
  • The implications for internal auditing, the chief audit executive, and management.

The guide provides the key considerations practitioners need to implement continuous auditing, which will ultimately help them develop a better understanding of the business environment and the risks to the company to support compliance and drive business performance.

 

Item Number: 10.1192.dl