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1、ContinuousmonitoringandcontinuousauditingFromideatoimplementation持续监控与持续审计从构想到实施ContinuousMonitoringandContinuousAuditing:FromIdeatoImplementationMostfinancialandauditingexecutivesareawareofcontinuouscontrolsmonitoringandcontinuousauditingandofthegeneralbenefitsofsuchprog
2、rams.Yetrelativelyfewenterpriseshaverealizedtheirfullpotential,particularlyattheenterprise-widelevel.Deloitteseesthereasonforthisastwofold:first,executiveshavenotseenaclear,strongbusinesscaseforestablishingeithercontinuousmonitoring(CM)orcontinuousauditing(CA)intheirenter
3、prises;second,theylackaclearpictureofhowCMorCAwouldbeimplementedintheirorganizations.Aquickdefinition:CMandCAareactuallytwodistincttypesofprograms.Asthenameimplies,continuousmonitoringenablesmanagementtocontinuallyreviewbusinessprocessesforadherencetoanddeviationsfromthei
4、rintendedlevelsofperformanceandeffectiveness.Similarly,continuousauditingenablesinternalaudittocontinuallygatherfromprocessesdatathatsupportsauditingactivities.Thecurrentenvironmentofrisingrisks,regulatoryactivity,andcompliancecostsmakesthistheidealtimetoconsider(ortoreco
5、nsider)thepotentialroleofCMorCA,orboth,inyourenterprise.Youmightalsoconsiderwhatitwouldtaketoimplementthem,whattheywouldlooklike,howtheywouldoperate,andwhethertofurtherinves-tigatethesemodesofmonitoringandauditing.Thispaper,preparedforinternalaudit,accounting,financial,an
6、driskmanagementexecutives,canguideyouintheseconsidera-Continuousmonitoringenablesmanagementtotions.CEOs,COOs,andboardmemberswhosharethoseexecutives'concernsaboutrisingrisk,continuallyreviewbusinessprocessesforregulation,andcosts—andthepotentialimpactadherencetoanddeviatio
7、nsfromtheirintendedontheirenterprises—mayalsofindthispaperinformative.levelsofperformanceandeffectiveness.Continuousauditingenablesinternalaudittocontinuallygatherfromprocessesdatathatsupportsauditingactivities.ContinuousmonitoringandcontinuousauditingFromideatoimplement
8、ation持续监控与持续审计：从构想到实施大部分财务和审计主管人员对于持续监控（CM）和持续审计（CA）及其一般优点都较为了然，但已经充分认识到上述计划的所有潜力的企业，尤其是从企业层面认识却
