TY  - GEN
AU  - SINGHAL, DEEP
TI  - Continuous auditing: Future of internal audit
PY  - 2013///
KW  - AUDITING
N2  - 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
ER  -