The Role of Continuous Monitoring Systems in Enhancing Internal Audit Performance and Accountability
Posted: Sep 23, 2023
Abstract
This research investigates the transformative impact of continuous monitoring systems on internal audit functions within contemporary organizational frameworks. Traditional internal audit methodologies, characterized by periodic and sample-based approaches, increasingly demonstrate limitations in addressing the dynamic risk landscapes of modern enterprises. This study pioneers a comprehensive examination of how real-time monitoring technologies fundamentally reconfigure audit performance metrics and accountability structures. Through a multi-method research design incorporating longitudinal case studies across financial services, healthcare, and manufacturing sectors, coupled with quantitative analysis of audit efficiency indicators, we establish compelling evidence of systemic transformation. Our findings reveal that organizations implementing integrated continuous monitoring platforms achieve 47
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