Continuous Auditing: An Operational Model for Internal Auditors

Continuous auditing is a new and evolving methodology with relevance and application potential for technology rich contemporary enterprises from business to government and not-for-profits. The information technology used by these enterprises enables them to receive, process, and report large sums of data on a continuing basis, thus fueling the need for continuous monitoring and auditing. At the same time, information technology advancements lead to the development of new data warehousing and data mining techniques that enabled continous auditing. You will find this valuable report addresses a wide range of topics, including: - Various definitions of continuous auditing. - Continuous internal auditing concepts. - Detailed discussion of continuous auditing application areas. - Data warehousing and data mining techniques. - Validation issues for continuous internal auditing models. - Training issues that are based on academic concepts and experience