From the course: CISA Cert Prep: 1 Auditing Information Systems for IS Auditors

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Continuous auditing

Continuous auditing

From the course: CISA Cert Prep: 1 Auditing Information Systems for IS Auditors

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Continuous auditing

- [Instructor] All right, let's talk about continuous auditing. So continuous auditing is auditing, as the name implies, on a more frequent basis. It's either real-time or near real-time in some way, and it typically involves some kind of tool that does this. Unlike conventional audits, which are just snapshots in time, continuous auditing is all the time chirping out information and providing some kind of feedback on what's going on. It's typically automated. That means there's some tool that's installed, some agent that's installed into some application or deep into the business process, which allows you to instantly see when something happens that might be of interest. And it's, as I say, near-time or real-time auditing versus a periodic, once-a quarter, once-a-year, come around and do some kind of test. This is built into your business process. Now, what's the difference between continuous monitoring and continuous auditing? Well, continuous monitoring is really something that we…

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