Continuous Controls Monitoring
Continuous controls monitoring consists of a set of procedures used for monitoring the functionality of internal controls. CCM relies on automatic procedures, presuming that both the controls themselves and the monitoring procedures are formal or able to be formalized. CCM can be used for monitoring access control and authorizations, system configurations, and business process settings. CDA and CCM are complementary processes. Neither process is self-sufficient or comprehensive. Even if no data faults are found it cannot be concluded that controls are fail-safe. Further, even if controls are being implemented, data integrity cannot be assumed. When combined, however, these monitoring approaches present a more complete reliance picture.
Read more about this topic: Continuous Auditing, Components of Continuous Auditing
Famous quotes containing the words continuous and/or controls:
“The habit of common and continuous speech is a symptom of mental deficiency. It proceeds from not knowing what is going on in other people’s minds.”
—Walter Bagehot (1826–1877)
“The confusion of emotions with behavior causes no end of unnecessary trouble to both adults and children. Behavior can be commanded; emotions can’t. An adult can put controls on a child’s behavior—at least part of the time—but how do you put controls on what a child feels? An adult can impose controls on his own behavior—if he’s grown up—but how does he order what he feels?”
—Leontine Young (20th century)