Real-time information integrity = system integrity + data integrity + continuous assurances

A majority of companies today are totally dependent on their information assets, in most cases stored, processed and communicated within information systems in digital format. These information systems are enabled by modern information and communication technologies. These technologies are exposed to a continuously increasing set of risks. Yet, management and stakeholders continuously make important business decisions on information produced in real-time from these information systems. This information is unaccompanied by objective assurances as the current auditing procedures provide assurances months later. Therefore, risk management, including a system of internal controls, has become paramount to ensure the information's integrity. A system of internal controls, including IT controls at its core, help limit uncertainty and mitigate the risks to an acceptable level. Auditors play an increasingly important role in providing independent assurances that the information system's infrastructure and data maintain their integrities. These assurances include proposed new methods such as continuous auditing for assurance on demand.