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CONTINUOUS
AUDITING
AND
MONITORING
The application of technology
in automating
audit evidence gathering.
NEED TO KNOW
Keeps auditors on top of the audit
environment
Improves their ability to conduct value
adding audits
Control failures are detected as soon as
they occur and hence appropriate actions
can be taken
DERIVES KEY
INFORMATION
FROM THE
BUSINESS
SYSTEMS AND
CONTROLS AND
PROVIDES
ASSURANCE
THAT THEY ARE
OPERATING IN A
MANNER
CONSISTENT
WITH OBJECTIVES.
0
10
20
30
40
50
60
70
0
20
40
60
80
100
120
140
160
1/5/20YY 1/6/20YY 1/7/20YY 1/8/20YY 1/9/20YY
Volume Open High Low Close
CHALLENGES
MANAGEMENT’S
MANNER OF
OPERATIONS AND
DICTATES THE
NECESSITY FOR
CHANGE IN
POLICIES,
PROCEDURES
AND CONTROLS
THANK YOU
We are pleased to invite you to
a workshop on Continuous
Auditing and Monitoring
Business Controls Using ACL
Scripts
On 9th to 13th March 2020
At
ACACIA HOTEL KISUMU

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CONTINUOUS AUDITING AND MONITORING OF BUSINESS CONTROLS USING ACL SCRIPTS