Generally, the implementation of continuous auditing consists of six procedural steps, which are usually administered by a continuous audit manager. Knowing about these steps will enable auditors to better monitor the continuous audit process and provide recommendations for its improvement, if needed.Vasarhelyi, Miklos, Carlos Elder Maciel De Aquino, Nilton Sigolo, and Washington Lopes Da Silva. "Six Steps to an Effective Continuous Audit Process." The Tech Forum, Institute of Internal Auditors. July 2008. These steps include:
