... objective development of the auditing methodology and focus of the audit to be completed. In the continuous auditing methodology, the approach focuses on validation of the performance of the key control ... effectively, the continuous auditing program will providepositive results within 60 days of the implementation of the control fix.Remember to link the action plan to the root cause, validate the owner,and ... often, however, the sheer magnitude of the systems involved makes them misunderstood.Knowledge of the critical systems could impact the overall effectiveness of the continuous auditing program.To...