Six Steps to an Effective Continuous Audit Process
management's responsibility to assess the adequacy and effectiveness of internal controls. In addition, continuous monitoring usually involves the automated testing of all transactions and system activities within a given business process area against control rules. Monitoring may occur on a daily, weekly, or monthly basis based on the nature of
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raw.rutgers.eduPublication Date: 15 January 2009/ID Number: G00164382 Page 3 of 8 © 2009 Gartner, Inc. and/or its Affiliates. All Rights Reserved. WHAT YOU NEED TO KNOW
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