Continuous Controls Monitoring

Internal control - Continuous Controls Monitoring 1 Advances in technology and data analysis have led to the development of numerous tools which can automatically evaluate the effectiveness of internal controls. Used in conjunction with continuous auditing, continuous controls monitoring provides assurance on financial information flowing through the business processes.

ArcSight - Products 1 * ArcSight Auditor Applications: automated continuous controls monitoring

Continuous auditing - Components of continuous auditing 1 Continuous auditing is made up of three main parts: continuous data assurance (CDA), continuous controls monitoring (CCM), and continuous risk monitoring and assessment (CRMA).Vasarhelyi,Miklos. The Coming Age of Continuous Assurance. Insights. Melbourne Business and Economics. April

Continuous auditing - Continuous Controls Monitoring 1 Continuous controls monitoring consists of a set of procedures used for monitoring the functionality of internal controls. CCM relies on automatic procedures, presuming that both the controls themselves and the monitoring procedures are formal or able to be formalized. CCM can be used for monitoring access control and authorizations, system configurations, and business process settings.

Continuous auditing - Internal drivers 1 As companies have become more integrated within their own departments and with other companies, such as suppliers and retailers, a desire for data integrity throughout the electronic data exchange process is also driving demand for continuous auditing.Van Decker, J., 2004, The Need for Continuous Controls Monitoring, Available Online, Delta 2951: METAgroup, /d2951.htm.Vasarhelyi, M.A., Alles, M

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