The implementation of a model of auditing Continuous may be more complicated at first, but it is a process that grows as maturity and understanding of the function of auditing. The initial objectives of the project are focused on developing a model and implementing processes to discover and analyze patterns, identify anomalies, and extract other useful information from the data.
It is recommended to start with the development of the model of auditing continue and plan to expand the capacity of your systems as you increase your understanding of the organization's data and the underlying concepts. After development, the next step is to align the model of auditing Continue with the methodology and processes of auditing internal. A auditing Continuous employs skill sets and resources that are different from traditional approaches. However, the methodology used to perform the function is not that different, since the auditing continuous is a function, such as auditing operational or auditing of IT, which helps the management of auditing internal to achieve its objectives.
Before starting a project of auditing continuously, it is necessary to identify the critical business processes that should be your object. These processes must be cross-referenced with the organization's key risks, as identified by leadership and corporate risk management programs. A list of all business processes and available data from those processes must then be created.
Most departments of auditing Interns have at their disposal risk control and details of the processes and resources used by the organization to achieve its objectives and goals. The information is reviewed periodically and the auditing Interna adjusts your plan of auditing based on new information. A auditing continuous in this case it will be used to initiate the activities of the auditing and expand the coverage of auditing internal and increase the organization's knowledge based on risks as data is collected, analyzed, and reported.
A auditing Internal allocates resources based on the result of the corporate risk assessment. Like a business risk assessment, the plan of auditing is constantly evolving and changing. The implementation year requires the creation of a permanent inventory of current and future business information systems and the identification of external resources. This may cause the implementation to take longer, but it will allow the process to mature much faster.
Other aspects of the implementation of auditing continuous involves identifying the rules that will guide the activity. It also involves determining the frequency of the process, considering the cost, risk, and benefit, taking into account that after the first year of implementation, this stage will become more refined as the auditing Intern becomes familiar with the process of auditing continuous and with the information produced.
After the implementation and defined the frequency, the results will be managed. Information from auditing Continuous are analyzed in relation to internal and external measures to determine the impact of the findings, as well as the next steps. Finally, at the conclusion of each activity of auditing continuous, the results must be presented to management in a timely manner and in a consistent and formal report that includes comments and insights about risks, controls, and consequences associated with the findings.
Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing services, internal auditing, accounting, taxes, corporate finance, financial advisory, risk advisory, technology, business consulting and training, for more information, at www.taticca.com.br or e-mail taticca@taticca.com.br and learn more. Our company has certified methodologies for carrying out activities.
