Auditing

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What is continuous auditing?

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A. Explain continuous auditing

B. What does the differentiate continuous auditing from traditional auditing?

C. Explain continuous auditing benefits

D. Explain how continuous auditing changes the nature of the audit • As internal control monitoring and transaction data testing are used on a continuous bases to evaluate management’s assertions instead of performing manual internal control and substantive detailed testing periodically

E. Give examples of applying continuous auditing methodology from recent research

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