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継続的監査とは A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditor’s reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter. (CICA/AICPA, 1999)

継続的監査とは A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditor’s reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter. (CICA/AICPA, 1999) 継続的監査とは独立した監査人が、ある主体の経営陣が責 任をもっている課題に明文の保証を提供するための方法で ある。

継続的監査とは A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditor’s reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter. (CICA/AICPA, 1999) その課題に関連したイベントが発生するのとほとんど同時 または少し後に発行される一連の監査報告書を用いて、

継続的監査とは A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditor’s reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter. (CICA/AICPA, 1999) 継続的監査とは独立した監査人が、ある主体の経営陣が責 任をもっている課題に、その課題に関連したイベントが発 生するのとほとんど同時または少し後に発行される一連の 監査報告書を用いて、明文の保証を提供するための方法で ある。

アメリカ内部監査人協会 GTAG 3(2015) Continuous Auditing is any method used by auditors to perform audit-related activities on a more continuous or continual basis. It is the continuum of activities ranging from continuous control assessment to continuous risk assessment — all activities on the control-risk continuum. Technology plays a key role in automating the identification of exceptions and/or anomalies, analysis of patterns within the digits of key numeric fields, analysis of trends, detailed transaction analysis against cut-offs and thresholds, testing of controls, and the comparison of the process or system over time and/or against other similar entities.

アメリカ内部監査人協会 GTAG 3(2015) Continuous Auditing is any method used by auditors to perform audit-related activities on a more continuous or continual basis. 継続的監査はした監査人によって連続的な活動を元に監査 に関連した活動として実施される It is the continuum of activities ranging from continuous control assessment to continuous risk assessment — all activities on the control-risk continuum. (継続的監査は)連続的なコントロールのアセスメントから リスクのアセスメントまでの間にある連続的な活動である。

アメリカ内部監査人協会 GTAG 3(2015) Technology plays a key role in automating the identification of exceptions and/or anomalies 例外や異常値等等の特定化に技術は重要な役割を果たす