Home / Resources / ISACA Journal / Issues / 2024 / Volume 5 / Continuous Auditing and Risk Monitoring

Continuous Auditing and Risk Monitoring: Implementation With Credit Line Management

Author: Terrence Cai, CISA, CIA, FRM
Date Published: 1 September 2024
Read Time: 9 minutes
Related: Audit Practitioner’s Guide to Machine Learning, Part 1: Technology | Digital | English

According to the Institute of Internal Auditors (IIA), continuous auditing is a new paradigm that shifts from periodic evaluations of risk factors and controls based on a sample of transactions to ongoing evaluations based on a larger proportion of transactions. This methodology is a natural fit for retail lending businesses...

 

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