Rising corporate responsibility and regulatory pressure drive business professionals to auditing to develop new ways to increase effectiveness and efficiency in their work. Annual reviews are often insufficient. Consequently, the auditing continuous process is necessary to meet the needs of a company's stakeholders.


A auditing continuous testing tests transactions against prescribed criteria, identifies anomalies, and is the auditor's responsibility. Today, companies are investing more time and money in auditing to be continued. However, success is limited to a few larger organizations with the necessary resources to carry out their implementation because sometimes, a company spends a significant amount to implement these processes, but does not get value from them, because they do not know the proper methods they need to use in the process. implementation of the procedures of auditing to be continued.


Companies don't need complex data analysis tools or a large budget to employ an effective auditing to be continued. Organizations in the software market auditing can take advantage of a variety of tools. Those with little or nothing to spend can still get a auditing effective with simple yet powerful tools like Excel and thinking differently about the data they already have.


The test of controls auditing Internal auditing, for example, is risk-based and usually carried out months after the business activities have taken place. Testing is based on a sampling approach and includes reviews of policies, procedures, approvals and reconciliations. Today, it is recognized that this approach offers internal auditors a narrow scope for assessment and is sometimes too late to have real value for business performance or regulatory compliance. THE auditing continuous is a method used to perform control and risk assessments automatically and more frequently.


A auditing Continuous testing focuses on testing the prevalence of a risk and the effectiveness of a control. A detailed structure and procedures, along with technology, are critical to enabling this approach.


A auditing Continuous testing offers another way to understand risks and controls and improves sampling from periodic reviews to continuous testing. It is important to note that it is not intended to replace the auditing traditional method, but it should be used as a tool in the implementation of certain procedures of auditing standard, to improve the methodology and effectiveness of the auditing. For example, the auditing This ongoing process can occur by analyzing trends in expense accounts to identify variances or drivers and alerting the management team. auditing about a possible problem.


The results of auditing are incorporated into the risk identification and assessment process of the auditing internal, which can help with resource allocation. The process then repeats or continues through the same steps, adding more complex items.


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 www.taticca.com.br or e-mail taticca@taticca.com.br and learn more. Our company has certified methodologies for carrying out activities.