Continuous auditing has the potential to change the traditional audit paradigm, based on periodic reviews of accounting transactions, to a continuous review of all transactions that can strengthen an organization's risk management and business processes. If there was already a growth trend, after the Covid-19 pandemic this practice became a differential. 


Continuous audit systems have similarities with emergency management and response systems that integrate detection and alert functions, with tracking decisions for situations that could be more effectively addressed. One promising area will be how to integrate the detection and alerting functions of continuous auditing with the tracking of human decisions and decision choices in a cohesive system. Efforts to provide real-time detection of potential financial anomalies look very similar to emergency response and management systems. Combining these efforts could be the means to overcome some of the implementation hurdles that continuous auditing currently faces, as well as the foundation for a revolutionary new management tool.


We live in challenging times, but which bring good opportunities for audit professionals and their teams. In addition to financial risks, there are significant operational risks. As more professionals work remotely, the possibility of process failures arises and this calls for greater attention to the risks of changing patterns and workplaces. Auditors' interactions with the company have changed, but it's critical that they remain a business partner providing real-time advice amid the crisis.


The use of technology is also streamlining the audit work, making continuous monitoring easier and less costly, in addition to freeing auditors for more focused analysis in decision making. It is essential that auditors connect technology to the process, as the Inserting data analysis tools so that the audit assessment encompasses a greater amount of information in its sample is already a consolidated change.


The implementation of continuous auditing benefits the speed in the analysis of various processes within the organization, and with an expanded universe of samples, the process generates a huge volume of analysis on the main processes, providing information about exposure to risks for taking actions. and decisions by the stakeholders, preventively and strategically. Therefore, the continuous audit process must harmonize good professionals, adequate methodology and technology that allows transformation based on innovation.

Get in touch with TATICCA – ALLINIAL GLOBAL, which operates throughout Brazil and globally, with integrated auditing, accounting, tax, corporate finance, technology, risk advisory, business consulting and training. PFor more information, visit or e-mail and learn more. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.