The article discusses the need for internal auditors to exercise continuous auditing to help their organizations manage and supervise new risks. It states that continuous auditing can provide information on changing market conditions and risks so that important adjustments to internal controls and regulations can be implemented. Internal auditors can help the organization widen its use of the technology and maximize its effectiveness through continuous audit processes. Continuous auditing can also help supervise the effectiveness of internal controls.
Lehmann, Constance M., Sridhar Ramamoorti, and Marcia Weidenmier Watson. "Maximized Monitoring." Internal Auditor 67.3 (2010): 56-9. Print.