EMEA: Continuous Auditing and Continuous Monitoring
26/04/2013
New board and regulatory pressures, cost and efficiency considerations and the emergence of new business risks are helping to change the scope of risk and performance management. In this shifting scope, continuous auditing (‘CA’) and continuous monitoring (‘CM’) will have an increasing role to play.
CA/CM is winning ground within organisations that aim for continuous control and continuous performance. The level of awareness, the increasing availability of tools and the aim for greater efficiency in assurance are important drivers for further investigation into what CA/CM can bring to the organisation.
This report summarises the outcome of a survey which examined the awareness about the current and the future status of CA/CM across Europe, the Middle East and Africa.
The full report (PDF 24 pages):
http://www.kpmg.com/CH/en/Library/Articles-Publications/Documents/Advisory/pub-20130320-continous-auditing-monitoring-en.PDF