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Author's profile photo Former Member
Former Member
May 6, 2009 Less than a 1 minute read

The next evolution of internal auditing, beyond continuous auditing

One of my passions over the last couple of years has been around the concepts and practices of continuous auditing, including management’s continuous monitoring of controls.

My paper on this subject, see referenced link, has now been released. The proposition is that it is not sufficient to simply test controls; the work has to be done within the context of risk management, testing all and only the controls required to manage business risks.

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      Author's profile photo Martin Voros
      Martin Voros
      Hi,

      your link is pointing to SAP internal site. Is this paper accessible also from outside of SAP?

      Thanks

      Author's profile photo Former Member
      Former Member
      The document is now posted at https://www.sdn.sap.com/irj/scn/go/portal/prtroot/docs/library/uuid/700ce945-8322-2c10-b48b-df207a771fcc.

      Thanks for your patience
      Norman

      Author's profile photo Former Member
      Former Member
      The document is now available at https://www.sdn.sap.com/irj/scn/go/portal/prtroot/docs/library/uuid/700ce945-8322-2c10-b48b-df207a771fcc.

      Thank you for your patience
      Norman

      Author's profile photo Former Member
      Former Member
      Hi Mark,

      congratulations for the paper. It makes for a nice read in to the main challenges of Continuous Auditing in the future. As a company specializing on GRC on SAP it is good to see some leading-edge thinking again from SAP. We all hope to see some SAP products in this area soon. Things like real-time Journal Entry testing integrated with BW would be an easy sell to many audit departments we know. Keep up the good work and wish you success in convincing SAP development.