Continuous Auditing
What is Continuous Auditing?
An audit approach that uses technology to produce audit results simultaneously with, or shortly after, the occurrence of relevant events. Continuous auditing provides real-time assurance and enables faster identification of control failures.
Frameworks that govern continuous auditing
What the standards actually require on continuous auditing
Requirements naming continuous auditing across this standard, quoted from the control text.
GRI Standards1 control
GRI Standards assurance + data quality + auditability. ASSURANCE LEVELS: (a) LIMITED ASSURANCE (ISAE 3000) - moderate level of assurance + negative-form opinion + cost-effective; common for sustainability reports + increasingly mandatory under CSRD;
GRI-AssuranceLevels-DataQuality-Auditability · GRI Assurance Levels, Data Quality, Auditability and ISAE 3000/3410 Standards →Questions people ask about continuous auditing
What is Continuous Auditing?
An audit approach that uses technology to produce audit results simultaneously with, or shortly after, the occurrence of relevant events. Continuous auditing provides real-time assurance and enables faster identification of control failures.
Why is Continuous Auditing important for compliance?
Continuous Auditing is a key concept in Audit. Understanding continuous auditing helps organizations meet regulatory requirements, reduce risk, and demonstrate due diligence during audits. Our compliance platform maps 1,016 frameworks with 316K cross-framework control mappings.
Which compliance frameworks address Continuous Auditing?
Continuous Auditing appears in the requirement text of GRI Standards. Across these standards we have identified 1 control that names it directly, each linked to the control text on the compliance platform.
Where can I learn more about Continuous Auditing?
Explore our compliance framework pages to see how continuous auditing applies across different standards and regulations. Our implementation guides provide step-by-step guidance, and the compliance platform offers AI-powered analysis of how this concept maps across 1,016 frameworks.
See how Continuous Auditing applies across compliance frameworks
Our platform maps 1,016 frameworks with 316K cross-framework control mappings. Explore how this concept is addressed across standards.
Written and maintained by Gerard Blokdyk, The Art of Service.