ORGANISATIONAL AND METHODOLOGICAL MECHANISM FOR IMPLEMENTING CONTINUOUS AUDIT TOOLS IN THE INTERNAL AUDIT OF COMMERCIAL BANKS
DOI:
https://doi.org/10.5281/zenodo.21533018Keywords:
internal audit, commercial bank, continuous auditing, continuous monitoring, automated control indicators, data analytics, audit coverage, seven-layer architecture, control rule library, three-horizon roadmap.Abstract
This article proposes an organisational and methodological mechanism for the gradual
implementation of continuous audit tools in internal audit practice amid the digitalisation of banking services.
The concept of continuous auditing is clearly distinguished from continuous monitoring and audit automation,
and the conditions necessary to preserve internal audit independence are identified. The study substantiates a
seven-layer architecture extending from source systems to management and escalation, a model structure for
a library of automated control rules and indicators, and a three-horizon implementation roadmap progressing
from data analytics to advanced analytics. The proposed mechanism is intended to address limitations in the
audit coverage provided by traditional sample-based approaches and is integrated with risk-based planning
within a unified management cycle. The study also identifies the principal implementation risks and proposes a
system of performance indicators for evaluating the effectiveness of continuous auditing.
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