ABSTRACT
Instead, data analysis tools and the capture of digital information provide a unique combination that internal auditors would be remiss in their duties not to capitalize upon. In this chapter, we examine those and provide suggestions that business auditors should consider implementing.
Continuous Auditing of High-Risk Activities The internal audit profession has been undergoing significant changes since I first became an internal auditor in the late 1990s. At the time, change was imminent and evident, propelled by a
