Continuous controls monitoring: A case study

This case investigates the benefits and challenges that come with implementing continuous controls monitoring (CCM). CCM has been considered by the audit and information systems professions for years. However, a primary problem entails how to effectively integrate this methodology within large technological infrastructures. Because of increasing interest in controls monitoring, professional publications have generated information regarding the potential benefits of CCM, thereby creating awareness and addressing practical implementation issues along the way. We analyze the CCM program used by Premier Plasma Center, a global biotherapeutic and biotechnology company. This case is applicable to auditing, accounting information systems, and other business curricula that examine company controls and their monitoring activities.