Resumen

FERNANDEZ MONTANO, Martha. New trends in auditing: data analytics and continuous assurance. Fides Et Ratio [online]. 2016, vol.12, n.12, pp.193-208. ISSN 2071-081X.

Abstract At present, business conditions in which organizations develop their activities, are changing rapidly, creating the need for an updated and continuous assurance that controls are working effectively, that risks are being mitigated properly, that operations are being improved to maintain competitiveness and that regulations are being complied. The frequency in which traditional audit delivers information to management, is already inadequate. The organizations must face risks and changes, which, in many cases, happen suddenly, and in order to take the right decisions, information must be accessible immediately. The organizations have changed their management methods and auditing has to align to the se new demands.

Palabras clave : Continuous Assurance; Continuous Auditing (CA); Continuous Compliance Monitoring (COMO); Continuous Control Monitoring (CCM); Continuous Data Auditing (CDA); Continuous Monitoring (CM); Continuous Risk Monitoring and Assessment (CRMA); Enterprise Risk Management (ERM); Predictive Auditing; Preventive Auditing.

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