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What is Continuous Monitoring

Encyclopedia of Information Science and Technology, Fourth Edition
Process responsible for the management of internal control mechanisms in order to ensure their effectiveness, allowing to obtain timely information about transactions.
Published in Chapter:
Continuous Assurance and the Use of Technology for Business Compliance
Rui Pedro Figueiredo Marques (Universidade de Aveiro, Portugal)
Copyright: © 2018 |Pages: 11
DOI: 10.4018/978-1-5225-2255-3.ch071
Abstract
In the current organizational context, in which there is a fierce competitiveness and a constant need for more timely, relevant and reliable information to support the decision making and achieve the strategic and operational objectives, Continuous Assurance has assumed an important role as a management goal and in ensuring improved effectiveness of organizations. This works provides the concept of Continuous Assurance, its objectives and components, and a model which allows both to evaluate information systems with Continuous Assurance services and to help design the requirements of new ones. Finally, some implementations are also presented providing a comprehensive understanding the state-of-the-art and the benefits of Continuous Assurance.
Full Text Chapter Download: US $37.50 Add to Cart
More Results
Continuous Assurance as Digital Transformation Enabler of Audit, Risk Management, and Business Compliance
Process responsible for the management of internal control mechanisms in order to ensure their effectiveness, allowing to obtain timely information about transactions.
Full Text Chapter Download: US $37.50 Add to Cart
Continuous Assurance and the Use of Technology for Business Compliance
Process responsible for the management of internal control mechanisms in order to ensure their effectiveness, allowing to obtain timely information about transactions.
Full Text Chapter Download: US $37.50 Add to Cart
Addressing Continuous Auditing Challenges in the Digital Age: A Literature Review
Technology-enabled automation that enables management to perform an ongoing control effectiveness assessment.
Full Text Chapter Download: US $37.50 Add to Cart
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