The implementation of a model auditing Continuity may be more complicated at first, but it is a process that grows as maturity and understanding of the role of auditing. The initial goals 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 and plan to expand the capacity of your systems as your understanding of your organization's data and underlying concepts increases. After development, the next step is to align the auditing continuous with the methodology and processes of auditing internal. THE auditing continuum employs different skill sets and resources than traditional approaches. However, the methodology used to perform the function is not that different, as the auditing continuous is a function, like the auditing operational or auditing IT, which helps the management of auditing internal to achieve its goals.


Before starting a project auditing continuous, you need 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 enterprise risk management programs. Then a list of all business processes and available data from those processes must be created.


Most departments of auditing internal companies 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 periodically reviewed and the auditing internal adjusts its plan auditing based on new information. THE auditing continuous in this case will be used to initiate the activities of the plan of auditing and expand the coverage of auditing and increase the organization's risk-based knowledge as data is collected, analyzed and reported.


A auditing Internally allocates resources based on the outcome of the corporate risk assessment. As an enterprise risk assessment, the auditing is constantly evolving and changing. The implementation year requires creating a permanent inventory of current and future business information systems and identifying external resources. This may make implementation take longer, but it will allow the process to mature much faster.


Other aspects of implementing the auditing continuous process 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 step will become more refined as the auditing internal becomes familiar with the process of auditing continuous and with the information produced.


After implementation and the frequency defined, the results will be managed. The information of auditing are analyzed against internal and external measures to determine the impact of the findings, as well as next steps. Finally, at the conclusion of each activity of auditing on an ongoing basis, the results must be presented to management in a timely manner and in a consistent and formal report that includes observations and insights about risks, controls and consequences associated with the findings.


Get in touch with TATICCA – ALLINIAL GLOBAL, which works with integrated auditing services, internal audit, accounting, tax, corporate finance, financial advisory, risk advisory, technology, business consulting and training, for more information, visit or e-mail and learn more. Our company has certified methodologies for carrying out activities.