From Reactive to Proactive: How AI-Driven Continuous Monitoring Rewrites the Audit Plan
Internal audit has spent a decade building risk-based plans around annual cycles and sample testing. That model is now under direct pressure. Risk moves continuously, but the audit plan still reports on a fixed schedule, and the gap between the two is where exposure builds. Leading audit teams are closing that gap by shifting from sample-based testing toward continuous, risk-aligned monitoring, and audit committees are raising the bar on real-time visibility.
This session explains what that shift involves: which controls have to exist before continuous monitoring works, where functions are often still reactive without realizing it, and how a monitoring model reshapes the way an audit plan is built. We'd like to also thank
for joining the conversation.
Attendees will come away understanding the gaps between a traditional audit model and a continuous one, and what those gaps mean for their function.
Learning Objectives:
Identify the control and workflow gaps that keep an audit function locked into reactive, sample-based testing.
Explain how continuous, risk-aligned monitoring differs from traditional periodic audit cycles.
List the readiness indicators that signal whether a function is prepared for continuous monitoring.
Additional Information:
NASBA Field of Study: Auditing
Program Level: Basic
Prerequisites: None
Advance Preparation: None
Delivery Method: Group Internet-Based
Cherry Hill Advisory is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Due to this program being offered free of charge, there will be no refunds issued. For any questions or concerns, please reach out to cpe@cherryhilladvisory.com