Preface.
Acknowledgments.
Chapter 1: Defining Continuous Auditing.
The Real Definition.
Differentiating Continuous Auditing.
Segregating Continuous Auditing and Control Testing.
Continuous Auditing Objectives.
Dispelling the Continuous Auditing Myths.
Summary.
Chapter 2: Where to Begin.
Recognize the Need.
Potential Need/Fit Considerations.
Client Relationship Score.
Summary.
Chapter 3: Continuous Auditing Methodology Development.
Continuous Audit Methodology.
Methodology Requirements.
Summary.
Chapter 4: Preparing for a Continuous Audit.
Building the Business Knowledge.
Developing Business Knowledge.
Understanding the Rules.
Identifying Technology.
Summary.
Chapter 5: Continuous Auditing: Foundation Phase.
Target Area.
Testing Objectives.
Frequency.
Testing Technique.
Summary.
Chapter 6: Continuous Auditing: Approach Phase.
Approach Phase.
Scope.
Volumes.
Sampling.
Criteria and Attributes.
Technology.
Summary.
Chapter 7: Continuous Auditing: Execution Phase.
Execution Phase.
Performance.
Exception Identification.
Summarizing Results.
Summary.
Chapter 8: Root Cause Analysis.
Root Cause.
Root Cause Defined.
Team Understanding.
Do I Need to Find Root Cause?
Root Cause “Why” Approach.
Root Cause Keys.
Summary.
Chapter 9: Continuous Auditing Reporting and Next Steps.
Reporting and Next Steps.
Reporting Options.
Advantages and Disadvantages.
Reporting Options Summary.
Five Component Approach.
Next Steps.
Summary.
Chapter 10: Action Plans.
Action Plans.
Addressing Root Cause.
Creating the Perfect Action.
Components of Real Action Plan.
Action Plan Tracking.
Summary.
Chapter 11: Continuous Auditing Conditions.
Conditions.
Business Unit Management Conditions.
Internal Audit Conditions.
Technology Conditions.
Summary.
Chapter 12: Selling Continuous Auditing.
Selling.
Business Unit Management.
Audit Team.
External Clients.
Summary.
Chapter 13: Continuous Auditing Challenges.
Challenges.
Internal Audit Department.
Client.
Summary.
Chapter 14: Continuous Auditing Uses and Users.
Uses and Users.
Uses.
Users.
Summary.
Chapter 15: Continuous Auditing Lessons Learned.
Lessons Learned.
Developing Technique.
Effective Concept.
Lessons Learned Template.
Summary.
Appendix: Continuous Auditing Guidance.
About the Author.
Index.
(leitura online e APP)
