持续监控与持续审计从构想到实施.pdfVIP

Continuous monitoring and continuous auditing From idea to implementation 持续监控与持续审计 从构想到实施 Continuous Monitoring and Continuous Auditing: From Idea to Implementation Most financial and auditing executives are aware of continuous controls monitoring and continuous auditing and of the general benefits of such programs. Yet relatively few enterprises have realized their full potential, particularly at the enterprise-wide level. Deloitte sees the reason for this as twofold: first, executives have not seen a clear, strong business case for establishing either continuous monitoring (CM) or continuous auditing (CA) in their enterprises; second, they lack a clear picture of how CM or CA would be implemented in their organizations. A quick definition: CM and CA are actually two distinct types of programs. As the name implies, continuous monitoring enables management to continually review business processes for adherence to and deviations from their intended levels of performance and effectiveness. Similarly, continuous auditing enables internal audit to continually gather from processes data that supports auditing activities. The current environment of rising risks, regulatory activity, and compliance costs makes this the ideal time to consider (or to reconsider) the potential role of CM or CA, or both, in your enterprise. You might also consider what it would take to implement them, what they would look like, how they would operate, and whether to further inves- tigate these modes of monitoring and auditing. This paper, prepared for internal audit, accounting, financial, and risk management executives, can guide you in these considera- Continuous monitoring enables management to tions. CEOs, COOs, and board members who share those executives concerns about rising risk, continually review business processes for regulation, and costs —and the potential impact adherence to and deviations from their