Continuous auditing
Also known as: Continuous monitoring, Real-time auditing, Automated audit testing
Continuous auditing is a method that uses automated tools to perform audit tests in real-time or near-real-time. Instead of relying on periodic sampling, it monitors data streams continuously to identify control failures or anomalies as they occur. This approach provides immediate visibility into the operating effectiveness of controls throughout the entire reporting period.
In practice
A practitioner might implement an automated alert that triggers whenever a privileged user account is created without a corresponding approved ticket in the change management system.