Continuous auditing — is the independent application of automated tools to provide assurance on financial, compliance, strategic and operational data within a company. Continuous auditing uses a set of tools to assure the internal control system is functioning to… … Wikipedia
continuous auditing — continuous audit UK US noun [C or U] ► ACCOUNTING an examination of a company s accounts which is made regularly through the year rather than just at the end of the year: »A continuous audit can identify suspicious transactions when they occur… … Financial and business terms
continuous audit — ➔ audit1 * * * continuous audit UK US noun [C or U] ► ACCOUNTING an examination of a company s accounts which is made regularly through the year rather than just at the end of the year: »A continuous audit can identify suspicious transactions… … Financial and business terms
Continuous Audit — An auditing process that examines accounting practices continuously throughout the year. Continuous audits are usually technology driven and designed to automate error checking and data verification in real time. A continuous audit driven system… … Investment dictionary
Continuous monitoring — is the process and technology used to detect compliance and risk issues associated with an organization s financial and operational environment. The financial and operational environment consists of people, processes, and systems working together … Wikipedia
Continuous controls monitoring — (CCM) is the term used to describe techniques of continuously monitoring and auditing an IT system. Typically CCM solutions will be applied to Enterprise Resource Planning systems such as SAP. Categories: Enterprise resource planning… … Wikipedia
Government performance auditing — was developed in the late 1960s and shepherded by the United States Government Accountability Office, (the chief audit arm of the US federal government). Government performance auditing has since spread to most state governments and many closely… … Wikipedia
Computer-aided audit tools — Computer assisted audit techniques or computer aided audit tools (CAATS), also known as computer assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to… … Wikipedia
Institute of Internal Auditors — Established in 1941, The Institute of Internal Auditors (IIA) is a guidance setting body. Serving members in 165 countries, The IIA is the internal audit profession s global voice, chief advocate, recognized authority, and principal educator,… … Wikipedia
Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
