Learning Objectives:

• Participants will gain an overview of continuous assurance, continuous auditing and continuous monitoring and learn the difference between each of these
• Participants will learn about script writing in ACL and IDEA through some demonstrated examples and how it can be used to perform continuous auditing
• Participants will learn example subject matter for which script writing can be used to perform continuous auditing
• Participants will learn basic tips for writing and documenting scripts, as well as insights into independence issues when internal auditors share scripts with auditees