Evaluating the Effectiveness of Continuous Monitoring in Detecting Operational and Financial Irregularities
Posted: May 14, 2023
Abstract
The landscape of organizational risk management has undergone significant transformation with the advent of continuous monitoring technologies. Traditional auditing methods, characterized by periodic assessments and sample-based testing, increasingly prove inadequate in today's dynamic business environment where irregularities can emerge and escalate rapidly. Continuous monitoring represents a fundamental shift toward real-time surveillance of organizational processes, transactions, and controls. This research addresses a critical gap in the literature by systematically evaluating the effectiveness of these systems across different types of operational and financial irregularities.
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