Core concepts · Technical definition

Continuous auditing.

Definition

Auditing that keeps pace with the system, not just the calendar. It does not mean auditing more out of habit: it means looking when the system changes.

Nature

Author's definition

Further detail

An annual review may fall short for systems that change every few weeks. Continuous auditing does not replace everything: it adds signals, change-triggered reviews and evidence that enables timely examination.

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