Central and Eastern Europe


  • Service: Advisory, IT Advisory
  • Date: 12/20/2012

Continuous auditing and continuous monitoring 

The current status and the road ahead


This document summarises the results of a survey conducted in 2012 across the EMA region into Continuous Auditing and Continuous Monitoring ("CA/CM").

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Some highlights from the survey:

  • The number of organisations investing in CA/CM looks likely to increase in the next two years: 81% of respondents indicated that they intended to invest in CA/CM over the next two years, compared to 63% in the last two years.
  • CA/CM was widely seen as enabling identification of process irregularities and implementation of process improvements on a continuous basis (90%) and increasing the coverage and depth of assurance (89%).
  • The processes perceived as benefitting most from implementation of CA/CM were financial management reporting (82%), treasury and cash management (80%) and procurement (77%).
  • Only 9% of respondents indicated that CA/CM was currently embedded across their organisation and integrated operationally.