... impact on the business unit. This could not be further from the truth. The fact of the matter is, the more direct and focused the continuous auditing objective is, the more useful the results.Also, ... impacts the overall audit.Developing a Testing ObjectiveIn the continuous auditing methodology, the creation of the testing objective iscrucial to the success of the development of the foundation ... than in the c ommunication of the continuous auditing objective. The objective has to be clearly conveyed from the responsibleauditor who planned the continuous auditing program to the audit...