Continuous Monitoring and Continuous Auditing

From idea to implementation


Today, most finance and audit executives are aware of continuous controls monitoring (CM) and continuous auditing (CA) and the benefits of such programs, yet their potential is often not fully realized, particularly at the enterprise-wide level. Considering the current environment of rising risks, regulatory activity, and compliance costs this can be an ideal time to consider the potential role of CM, CA, or both.

A report by Deloitte, Continuous monitoring and continuous auditing: From idea to implementation, highlights key considerations that a management team or internal audit function should take into account when planning to implement continuous monitoring or continuous auditing in their organization.

The report discusses the potential barriers to and advantages of CM and CA adoption and provides a roadmap, case studies and examples that can help guide companies as they implement these processes.

As used in this document, “Deloitte” means Deloitte & Touche LLP, a subsidiary of Deloitte LLP. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.