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Transforming Internal Audit: Data Analytics-Enabled Auditing

Oct 17, 2013
From the Advisory Institute

A Maturity Model From Data Analytics to Continuous Assurance

Most organizations take a "tactical and technical" approach toward leveraging data analytics in planning and executing audits and therefore are unable to realize multiple benefits of data analytics-enabled auditing.

However, with a more "strategic and transformative" approach that involves all the business stakeholders, data analytics-enabled auditing can be made more effective and sustainable.

This paper describes a multidimensional reference model illustrating how to take a transformational approach toward audit planning and execution in order to implement sustainable data analytics-enabled auditing.

The paper also explores a maturity model and benchmarking characteristics to depict the maturity of five phases of an audit methodology.


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Jim Littley

Jim Littley
Global Leader, Continuous Auditing/Continuous Monitoring