Module Information
Module Description
Continuous auditing is the product of electronic data processing and audit automation. This module is designed to give an introductory overview of the continuous auditing framework. The module illustrates how the continuous audit framework is evolving over time, the stages and processes of continuous audit, and how continuous audit is different from the traditional audit.
Module Learning Objectives
- Understand the continuous auditing framework and related stages
- Differentiate continuous auditing from traditional methods
- Explore the benefits of automation in auditing, its current state, and future potential