Continuous Assurance as Digital Transformation Enabler of Audit, Risk Management, and 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 works provides the concept of Continuous Assurance, its objectives and components, and a model which 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 the state-of-the-art and the benefits of Continuous Assurance.