CONTINUOUS AUDITS in Times of Crisis: Automated scripts that extract data and perform control tests can provide baseline assurance when it's needed the most

Authors :: Lee, Ying-Choong
Source :: Internal Auditor. February, 2021, Vol. 78 Issue 1, p54, 6 p.
Publication Year :: 2021
Abstract: Automated scripts that systematically extract data and independently execute control tests are essential audit tools in data-driven organizations. The COVID-19 pandemic has accentuated the importance of such tools as management [...]

Subjects :: Automation -- Influence
Information technology -- Management
Epidemics -- Influence -- United States
Internal auditing -- Technology application
Mechanization -- Influence
Technology application
Banking, finance and accounting industries
Business

Tools