Keywords: Continuous auditing
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Journal Articles

Continuous auditing in public sector and central banks: a framework to tackle implementation challenges

Salvatore Polizzi, Enzo Scannella
Journal: Journal of Financial Regulation and Compliance
Journal of Financial Regulation and Compliance (2023) 31 (1): 40–59.
https://doi.org/10.1108/JFRC-02-2022-0011
Published: 19 May 2022
...Salvatore Polizzi; Enzo Scannella Purpose This paper aims to analyse the implementation challenges faced by internal audit departments of public sector organisations and central banks when implementing continuous auditing (CA) systems. CA aims to monitor internal control systems and risk levels...
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