GTAG 3 Continuous Auditing Implications for Assurance, Monitoring, and Risk Assessment

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1、ContinuousAuditing:ImplicationsforAssurance,Monitoring,andRiskAssessmentGlobalTechnologyAuditGuideContinuousAuditing:ImplicationsforAssurance,Monitoring,andRiskAssessmentAuthorDavidCoderre,RoyalCanadianMountedPolice(RCMP)SubjectMatterExpertsJohnG.Verver,ACLServicesLtd.J.DonaldWarre

2、nJr.,CenterforContinuousAuditing,RutgersUniversityCopyright©2005byTheInstituteofInternalAuditors,247MaitlandAvenue,AltamonteSprings,Florida32701-4201.Allrightsreserved.PrintedintheUnitedStatesofAmerica.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedina

3、nyformbyanymeans—electronic,mechanical,photocopying,recording,orotherwise—withoutpriorwrittenpermissionofthepublisher.TheIIApublishesthisdocumentforinformationalandeducationalpurposes.Thisdocumentisintendedtoprovideinformation,butisnotasubstituteforlegaloraccountingadvice.TheIIAdoe

4、snotprovidesuchadviceandmakesnowarrantyastoanylegaloraccountingresultsthroughitspublicationofthisdocument.Whenlegaloraccountingissuesarise,professionalassistanceshouldbesoughtandretained.GTAG—TableofContents1.ExecutiveSummarySummaryforChiefAuditExecutive……………………………………………………………………….

5、..............1ContinuousAuditing………………………………………………………………………………………1TheNeedforaContinuousAuditing/ContinuousMonitoring:AnIntegratedApproach………………1TheRolesofInternalAuditActivityandManagement……………………………………………………2ThePowerofContinuousAuditing…………………………………………………………………………2ImplementationI

6、ssues………………………………………………………………………………………22.Introduction…………………………………………………………………………………………………3ContinuousAuditing:ABriefHistory………………………………………………………………………3Today’sAuditEnvironment…………………………………………………………………………………3COSOEnterpriseRiskManagement(ERM)Framework…………………………………………………4TheRolesoftheI

7、nternalAuditActivityandManagement………………………………………………5BenefitsofContinuousAuditingandMonitoring…………………………………………………………53.KeyConceptsandTerms:TheNeedforClarity……………………………………………………………7ContinuumofContinuousAuditing………………………………………………………………………84.RelationshipofContinuousAuditingtoContinuous

8、AssuranceandContinuousMoni