Chapter 12
Selling Continuous Auditing
Selling
In this chapter, we identify and discuss key participants involved in the marketing of the continuous auditing methodology as well as potential partners who may be contributing to the success of this audit methodology. Plus, we review identified benefits to business unit management in an effort to validate the values of a successful partnership that are realized from this strategic proactive audit approach. We also examine a marketing plan guideline that will provide guidance as to the required deliverables to be included and the necessary steps to ensure that your continuous auditing program pilot is successfully developed and implemented.
Also included in this chapter is an internal audit department profile that examines the steps needed to create your formal continuous auditing methodology. This methodology outline profiles the specific section requirements with the associated contents and a corresponding communication plan to ensure that all members of the internal audit department clearly understand the objectives and expectations of the continuous auditing program being developed. In addition, the benefits recognized by both large and small audit shops after implementing a continuous auditing methodology are compared.
The chapter wraps up with a discussion of how the continuous auditing methodology impacts external clients as well as any potential benefits and reliance that can be placed on completed continuous auditing programs. ...
