Harnessing the Power of Continuous Auditing (PDF)

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 of Report Type. 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

ROBERT L. MAINARDI is President of Mainardi & Associates, a firm that creates, develops, facilitates, and administers custom training programs in auditing and risk; evaluates, creates, and implements formal audit methodologies; and consults on critical projects. Prior to forming his own firm, he was a vice president with the Penn Mutual Life Insurance Company. He has written over thirty-five courses focused on continuing education for professionals in the audit, operational risk and control, and accounting fields. He is also a Distinguished Faculty Member for the Institute of Internal Auditors and a featured speaker for the MIS Training Institute.

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