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Internal auditors, managers and the framing of continuous monitoring: A case study of an Australian Wholesale company

Recent technological advances, compliance imperatives and trends in governance and risk management have renewed attention and increased demand for continuous assurance (CA) and continuous monitoring (CM) more specifically. Whilst these areas have a history spanning close to three decades, significant uncertainty remains about how CM may be effectively implemented at a theoretical and practical level, with limited empirical based studies. The aim of this paper is to report on a case study of an implementation of CM in an Australian wholesale company. Broadly, a social constructionist of technology (SCOT) perspective is adopted and the implementation process is explored as a sociology of translation. Within this research framework a technological frames analysis is employed to examine auditors’ and managers’ understanding and experiences of CM, the meanings assigned by them, and how this influences their actions related to its implementation and use. Implications for further research and practice are considered.