Abstract

Continuous Auditing (CA) is a type of financial audit process system that uses technology in its implementation. Like any other system, data information breaches can occur, and a robust method is needed to handle it. The implementation of technology in this financial audit method potentially produces numerous risks such as increased abuse of authority, mistakes in selecting and utilizing IT and loss due to privacy breaches. The preservation of privacy should be made a priority in a system in order to prevent data information breaches. An awareness of privacy in CA can help auditors and clients to develop information security and privacy controls effectively during the audit process. Adopting the privacy framework provided by Daniel Martinez and Joshua Marks, we then aligned COSO and Privacy Framework to manage privacy and data protection in the Continuous Auditing implementation.