Continuous Assurance and the Use of Technology for Business Compliance

Abstract

In the current organizational context, in which there is a fierce competitiveness and a constant need for more timely, relevant, and reliable information to support the decision making and achieve the strategic and operational objectives, continuous assurance has assumed an important role as a management goal and in ensuring improved effectiveness of organizations. This chapter provides the concept of continuous assurance, its objectives and components, and a model that allows both to evaluate information systems with continuous assurance services and to help design the requirements of new ones. Finally, some implementations are also presented providing a comprehensive understanding of the state of the art and the benefits of continuous assurance.