Continuous Assurance on Organizational Transactions

Nowadays there is a new awareness of the importance of continuous monitoring and controlling of organizational transactions, because their auditing in real time allows to determine the degree of reliability with which transactions are carried out, mitigating the organizational risk. This paper aims to contribute to a new vision of organizational auditing focused on assurance services in transactions executed and supported exclusively in a digital format according to an ontological model of organizational transactions. Furthermore, this paper presents a proposal for a solution which allows to monitor an auditing in real time and at a very low level, at the essence, of organizational transactions executed and supported exclusively in a digital format, contrary to what happens in most monitoring of transactions that occurs at a high level (for example, compare whether a completed transaction followed a set of established procedures).