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GTAG — Table of Contents
EXECUTIVE SUMMARY ........................................................................................................................................................... 1
INTRODUCTION....................................................................................................................................................................... 2
FOUNDATIONAL CONTINUOUS ASSURANCE FRAMEWORK .................................................................................... 4
OPTIMIZED CONTINUOUS ASSURANCE FRAMEWORK ...............................................................................................7
PRACTICAL APPLICATIONS FOR CONTINUOUS AUDITING .....................................................................................9
CONTINUOUS AUDITING IMPLEMENTATION ...............................................................................................................11
APPENDIX – CASE STUDIES ................................................................................................................................................. 16
AUTHORS, REVIEWERS, AND CONTRIBUTORS ............................................................................................................ 22