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Audit Analytics and Continuous Audit: Looking Toward the Future Logo aicpa

  Free |   AICPA |   2015 |

This document is a compendium of essays written by different subject matter experts covering the following:

  • Audit Analytics
  • The theory of modern continuous assurance
  • The current state of continuous auditing and continuous monitoring
  • The evolution of auditing and what the future could look like
  • Continuous risk monitoring techniques

It includes detailed examples and case studies of companies today that have implemented elements of continuous auditing and continuous control monitoring into their day-to-day operations. 

Topics covered:
  • Management accounting: Technical: Risk management & internal control: Risk management policies & procedures, Foundational
  • Assurance: Technical: Audit: Data analytics, Intermediate