Continuous auditing
SINGHAL, DEEP
Continuous auditing Future of internal audit - 2013 - 69-73
Continuous auditing(CA) is defined as a methodology for issuing audit reports simultaneously with, or a short period of time after, the occurrence of the relevant events (CICA/AICPA 1999). CA methodology can utilise the IT capability to capturetransactional and process data at the source and in the disaggregated and unfiltered form to achive more efficient, effective and timely audits.
AUDITING
657.45
Continuous auditing Future of internal audit - 2013 - 69-73
Continuous auditing(CA) is defined as a methodology for issuing audit reports simultaneously with, or a short period of time after, the occurrence of the relevant events (CICA/AICPA 1999). CA methodology can utilise the IT capability to capturetransactional and process data at the source and in the disaggregated and unfiltered form to achive more efficient, effective and timely audits.
AUDITING
657.45