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Continuous monitoring and continuous auditing: From idea to implementation


Continuous monitoring and continuous auditing - From idea to implementation

Most financial and auditing executives are aware of continuous controls monitoring and continuous auditing and of the general benefits of such programs. Yet relatively few enterprises have realized their full potential, particularly at the enterprise-wide level. 

Deloitte sees the reason for this as twofold: 

  1. executives have not seen a clear, strong business case for establishing either continuous monitoring (CM) or continuous auditing (CA) in their enterprises
  2. they lack a clear picture of how CM or CA would be implemented in their organizations.

The current environment of rising risks, regulatory activity, and compliance costs makes this the ideal time to consider (or to reconsider) the potential role of CM or CA, or both, in enterprise. You might also consider what it would take to implement them, what they would look like, how they would operate, and whether to further investigate these modes of monitoring and auditing.

This paper, prepared for internal audit,accounting, financial, and risk management executives, can guide you in these considerations.

Peter Koo
Partner, Enterprise Risk Services

Eva Kwok
Manager, Enterprise Risk Services

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