خلاصة:
The traditional auditing pattern has actually become obsolete in the current economy. Innovation in traditional auditing processes and procedures is essential to provide assurance. Practitioners and academics have introduced continuous auditing as a potential successor to traditional auditing. The use of technology and automation increases the effectiveness and efficiency of the auditing process and ensures continuous auditing. In this article, we have addressed the creation of continuous auditing and its application in seven areas and four methodological steps for future research, in addition to preparing a set of methodological designs related to future assurance for professional assemblies and academic researchers.
ملخص الجهاز:
Based on the definitions provided by these two associations, it is as follows: Continuous auditing is a method that enables independent auditors to provide written assurance using audit reports that are published regarding a subject simultaneously or a short period after its occurrence.
ــ In continuous auditing, since there are no time constraints and labor constraints like in traditional auditing, it is possible to examine a larger volume of data to perform substantive tests.
Therefore, continuous monitoring is an automated feedback mechanism for management that ensures the performance of systems and controls is in accordance with designed methods and the proper processing of transactions.
Audit add-on modules provide the possibility of continuous monitoring of the client's activities and continuous analysis of financial events.
Key steps for implementing continuous auditing What is important in a continuous audit is performing tests of controls and substantive tests simultaneously so that unusual events and transactions are discovered.
In the process of implementing continuous auditing, independent continuous auditing systems or modules embedded in the client's systems can be used to perform tests of controls and substantive tests.
Implementing continuous auditing requires going through four key steps: ــ Initial understanding of the client's business processes provides the foundation for an effective audit program.
Step three: Designing continuous audit rules: Typically, auditors perform two types of tests to examine the efficiency and effectiveness of internal controls, which are: 1.
Independent systems are those that independently monitor and track the client's system, whereas audit add-on modules are software components that are embedded within the client's application program and perform the continuous auditing process.
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