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​Continuous Audits in Times of Crisis

Online Exclusives Ying Choong Lee, CISA Mar 16, 2021

Automated scripts that extract data and perform control tests can provide baseline assurance when it’s needed the most.

​Automated scripts that systematically extract data and independently execute control tests are essential audit tools in data-driven organizations. The COVID-19 pandemic has accentuated the importance of such tools as management focuses its attention on activities paramount to organizational survival.

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Ying Choong Lee, CISA

Choong Lee is head of IT Audit and Data Analytics, at GIC Private Ltd., in Singapore.​