Question

Select a real-life company which is using or have implemented continuous assurance and discuss the negative...

Select a real-life company which is using or have implemented continuous assurance and discuss the negative events impacting on the implementation of continuous assurance.

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Answer #1

Continuous assurance is the latest process of auditing in which continuous auditing is done using the highest level of automation.

Syngenta has implemented continuous assurance with the help of Capgemini. It is run by an independent team which specializes in compliance. It includes continuous internal control evaluation, internal auditing recommendation followup and accessing control processes.

Events such as more number of electronic transactions, outsourcing, value chain integration are increasing the complexity and data-intensiveness due to which it becomes very difficult and costly to implement continuous assurance programs.

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