{"id":3475,"date":"2026-06-13T14:10:45","date_gmt":"2026-06-13T11:10:45","guid":{"rendered":"https:\/\/resources.today\/en\/?p=3475"},"modified":"2026-06-13T14:10:45","modified_gmt":"2026-06-13T11:10:45","slug":"37faor425","status":"publish","type":"post","link":"https:\/\/resources.today\/en\/37faor425.html","title":{"rendered":"Continuous auditing as a modern corporate control tool"},"content":{"rendered":"<p style=\"text-align: right;\"><strong>Alferova Alexandra Alexandrovna<\/strong><br \/>\nFinancial University under the Government of the Russian Federation, Moscow, Russia<br \/>\nE-mail: vexalv@mail.ru<\/p>\n<p style=\"text-align: justify;\"><strong>Abstract.<\/strong> The transformation of approaches to organizing internal control in the context of the digitalization of economic processes highlights the need to transition from periodic control procedures to continuous auditing as a tool for ensuring the reliability of corporate governance. The approval by Rosstandart in October 2025 of the first national preliminary standard, PNST 1034-2025 \u00abGuidelines for the Organization of Internal Auditing\u00bb, and the entry into force of the updated IIA Global Standards for Internal Auditing in January 2025 indicate a qualitative shift in the institutional support for audit activities. This study aims to analyze the theoretical foundations of continuous auditing, identify barriers to its implementation in Russian corporate structures, and substantiate development directions taking into account technological capabilities. The paper systematizes conceptual approaches to distinguishing between continuous auditing and continuous monitoring, analyzes the role of digital technologies in the transformation of audit procedures, and assesses the state of the Russian audit services market. The study&#8217;s results indicate that the Russian audit market is recovering after a two-year decline, with demand for continuous control procedures growing at a faster rate than traditional auditing. The study&#8217;s scientific novelty lies in the author&#8217;s substantiation of the classification of technological tools for continuous auditing and the formulation of recommendations for their integration into the corporate control system. The practical significance lies in the applicability of the proposed solutions to internal audit departments of Russian organizations.<\/p>\n<p style=\"text-align: justify;\"><strong>Keywords:<\/strong> continuous audit; continuous monitoring; internal control; corporate governance; digitalization of audit; artificial intelligence; COSO; Institute of Internal Auditors; PNST 1034-2025; risk-based approach<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alferova Alexandra Alexandrovna Financial University under the Government of the Russian Federation, Moscow, Russia E-mail: vexalv@mail.ru Abstract. The transformation of approaches to organizing internal control in the context of the digitalization of economic processes highlights the need to transition from &hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,5],"tags":[],"class_list":["post-3475","post","type-post","status-publish","format-standard","hentry","category-issue-s4-2025","category-article"],"_links":{"self":[{"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/posts\/3475","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/comments?post=3475"}],"version-history":[{"count":1,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/posts\/3475\/revisions"}],"predecessor-version":[{"id":3477,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/posts\/3475\/revisions\/3477"}],"wp:attachment":[{"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/media?parent=3475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/categories?post=3475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/tags?post=3475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}