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Concept
Continuous monitoring
Résumé
Continuous monitoring is the process and technology used to detect compliance and risk issues associated with an organization's financial and operational environment. The financial and operational environment consists of people, processes, and systems working together to support efficient and effective operations. Controls are put in place to address risks within these components. Through continuous monitoring of the operations and controls, weak or poorly designed or implemented controls can be corrected or replaced – thus enhancing the organization's operational risk profile. Investors, governments, the public and other stakeholders continue to increase their demands for more effective corporate governance and business transparency.
Continuous monitoring can be traced back to its roots in traditional auditing processes. It goes further than a traditional periodic snapshot audit by putting in place continuous monitoring of transactions and controls so that weak or poorly designed or implemented controls can be corrected or replaced sooner rather than later.
Effective corporate governance requires directors and senior management to oversee the organization with a broader and deeper perspective than in the past. Organizations must demonstrate they are not only profitable but also ethical, in compliance with a myriad of regulations, and are addressing sustainability.
To be effective, those involved in the organizational governance process must take an enterprise wide view of where the organization has been, where it is and where it could and should be going. This enterprise wide view also must include consideration of the global, national and local economies, the strengths and weaknesses of the organization's culture, and how the organization approaches managing risk.
Managing risk involves actions beyond establishing and communicating policies and procedures at a high level. It includes understanding the need for (and exercising) both a qualitative and quantitative judgment at the governance and operational level on a routine basis (including having an effective system of internal control).
Source officielle
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