GTAG3ContAudit（全英文 44页）

　　1. Summary for Chief Audit Executive ………………………………………………………………………1

　　Continuous Auditing ………………………………………………………………………………………1

　　The Need for a Continuous Auditing/Continuous Monitoring: An Integrated Approach ………………1

　　The Roles of Internal Audit Activity and Management……………………………………………………2

　　The Power of Continuous Auditing…………………………………………………………………………2

　　Implementation Issues ………………………………………………………………………………………2

　　2. Introduction …………………………………………………………………………………………………3

　　Continuous Auditing: A Brief History………………………………………………………………………3

　　Today’s Audit Environment …………………………………………………………………………………3

　　COSO Enterprise Risk Management (ERM) Framework …………………………………………………4

　　The Roles of the Internal Audit Activity and Management ………………………………………………5

　　Benefits of Continuous Auditing and Monitoring …………………………………………………………5

　　3. Key Concepts and Terms: The Need for Clarity ……………………………………………………………7

　　Continuum of Continuous Auditing ………………………………………………………………………8

　　4. Relationship of Continuous Auditing to Continuous Assurance and Continuous Monitoring……………9

　　Continuous Assurance ………………………………………………………………………………………9

　　Continuous Monitoring ……………………………………………………………………………………9

　　Continuous Auditing ………………………………………………………………………………………9

　　5. Areas for the Application of Continuous Auditing ………………………………………………………11

　　Applications for Continuous Control Assessment…………………………………………………………11

　　Applications for Continuous Risk Assessment ……………………………………………………………13

　　Development of Audit Plan ………………………………………………………………………………14

　　Support to Individual Auditing ……………………………………………………………………………15

　　Follow-up on Audit Recommendations ……………………………………………………………………15

　　Conclusion …………………………………………………………………………………………………16

　　6. Implementing Continuous Auditing ………………………………………………………………………17

　　Continuous Auditing Objectives …………………………………………………………………………17

　　Continuous Control and Risk Assessment – Relationship ………………………………………………21

　　Manage and Report Results ………………………………………………………………………………23

　　Challenges and Other Considerations ……………………………………………………………………24

　　7. Conclusion …………………………………………………………………………………………………26

　　8. Appendix A – Example of Continuous Auditing Applied to Accounts Payable …………………………27

　　9. Appendix B – Related Standards …………………………………………………………………………29

　　10. Appendix C – Continuous Auditing Self Assessment ……………………………………………………30

　　11. About the Author …………………………………………………………………………………………32

　　12. References …………………………………………………………………………………………………