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• Continuous Controls Monitoring
https://store.theartofservice.com/the-continuous-controls-monitoring-toolkit.html
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.
https://store.theartofservice.com/the-continuous-controls-monitoring-toolkit.html
ArcSight - Products
1 * ArcSight Auditor Applications: automated
continuous controls monitoring
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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 2011. 23-30.
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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.
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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,
http://www.metagroup.com/webhost/ONLINE/739743/d2951.htm.Vasarhelyi, M.A., Alles, M
https://store.theartofservice.com/the-continuous-controls-monitoring-toolkit.html
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• https://store.theartofservice.com/the-continuous-controls-monitoring-toolkit.html
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