The Continuous Auditing

An analysis of the CA (continuous auditing) technique presented in this article to speed up processes oriented Audit review of controls, risk management and detection: fraud, suspicious and unusual transactions, errors, etc. Applications presented are based on the use of CAATs (computer assisted audit techniques), developed cases with the Case ware IDEA software version 10.1.2are discussed and some processes and the way in which it has developed the corresponding application are illustrated.The solutions are implemented using scripts and the importance they have on the implementation a solution CA stands, it is stressed that to develop simple applications using scripts do not need to be a programmer or specialist in any branch computing, however, it is preferable help prior knowledge of programming, but it is necessary the auditor has access to data, whether because of security reason or another do not have access to data is not possible to implement applications CA.