Trong môi trường cạnh tranh cao hiện nay của kinh doanh toàn cầu, tổ chức cần phải tích cực cạnh tranh cho thị trường mới, sản phẩm, dịch vụ, và tài năng của con người hàng đầu để phát triển và duy trì lợi thế cạnh tranh trên trường quốc tế. Trong nhiều năm, các công ty quốc tế đã quản lý hiệu quả nguồn lực tài chính và vật liệu trên toàn cầu, thúc đẩy nền kinh tế của quy mô, chi phí sản xuất thấp, biến động tiền tệ, và các loại tương tự. | 12 Defining Continuous Auditing Myth Continuous auditing has to be automated. Truth Continuous auditing can be either automated or manual. Automation is definitely not a requirement. Continuous auditing is about performing testing on a recurring basis to ensure viability of control effectiveness. Whether the testing is automated or not the testing still can be completed. Remember manual testing is not being completed for a full-scope audit but only for selected controls. There is a misconception that if it is not automated it cannot be done. That is simply not true. Myth Continuous auditing requires internal audit to be in the business unit too often and it will cause a disruption. Truth Continuous auditing when implemented correctly will be less intrusive than a regular audit. A regular audit requires a significant investment in time for both the audit team and the client. In addition one to four consecutive weeks are spent in the client s business unit meeting with key personnel performing detailed testing and soliciting feedback and explanation for all testing throughout the fieldwork. With a continuous audit clients commit minimal time up front to understand the methodology and then have to meet with internal audit only if a discrepancy is noted with the recurring testing performed. In actuality clients will see internal audit much less during a continuous audit than during a regular audit. Myth Continuous auditing is too time consuming and difficult to implement. Truth Continuous auditing is not difficult to implement if the objectives of how the methodology is to be used are clear and communicated to the audit team. Continuous auditing is incorporated into an audit department s existing methodology to complement its current risk-based approach. The most challenging part of creating the continuous audit methodology is getting the audit team to understand that this is a totally different method to test and conclude on the efficiency and effectiveness of an .
