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Staff contact
J. Paul-Émile Roy, CA
research.studies@cica.ca
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Executive summary
Project objective
The objectives of this research report are to:
- describe a conceptual framework for continuous audits and identify and explore certain characteristics that distinguish continuous audits from other kinds of audits, including the technological prerequisites of clients' systems and controls, and of auditors' tools and techniques;
- identify areas where continuous auditing may challenge existing assurance standards;
- invite academics, standard setters, practitioners, users and preparers to comment, conduct research and share best practices on significant issues related to continuous auditing; and
- stimulate an exchange among users, preparers and practitioners about the market feasibility of continuous audits of systems and/or their outputs.
(Study Group Chair - Richard L. Wood, CA, Grant Thornton) (CAmagazine, September 1998, p. 39, "Non-stop Auditing" by Greg Shields) |
