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Cacm methodology guide ? KPMG International Cooperative ??KPMG International ? a Swiss entity Member firms of the KPMG network of independent firms are affiliated with KPMG International KPMG International provides no client services No member firm has an

? KPMG International Cooperative ??KPMG International ? a Swiss entity Member firms of the KPMG network of independent firms are affiliated with KPMG International KPMG International provides no client services No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties nor does KPMG International have any such authority to obligate or bind any member firm All rights reserved FOR INTERNAL USE ONLY Continuous Auditing Continuous Monitoring Methodology Guide ADVISORY For the purpose of this document all references to KPMG International a Swiss cooperative that serves as a coordinating entity for a network of independent member firms operating under the KPMG name will be referenced as KPMG International Throughout this document ??KPMG ? ??we ? ??our ? and ??us ? refers to the local independent KPMG member firm or firms Throughout this document ??client ? ??they ? ??their and ??them ? refers to the local independent member firm ? s client KPMG International provides no client services CONTINUOUS AUDITING CONTINUOUS MONITORING For Internal Use Only The full scope of services within the Continuous Auditing Continuous Monitoring CACM Methodology Guide is not permissible for SEC audit clients and IFAC PIE clients and their affiliates CACM services are generally permissible for IFAC non -PIE audit clients subject to evaluating engagement circumstances using the conceptual framework i e threats and safeguards approach as outlined in the Global Quality Risk Management Manual Chapter Refer to the contents of this document for detailed guidance Note Throughout this document you will see the symbol to the left which indicates that you should refer to the independence guidance on slides - of this guide ? KPMG International Cooperative ??KPMG International ? a Swiss entity Member firms of the KPMG network of independent firms are affiliated with KPMG International KPMG International provides no client services No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties nor does KPMG International have any such authority to obligate or bind any member firm All rights reserved FOR INTERNAL USE ONLY Introduction and Overview Risk Management Guidance Methodology Initiate GREG Plan Assess Design Implement a CA KPMG Licensed Tool b CA CM Third Party Tool Execute Evaluate Close GREG Contents ? KPMG International Cooperative ??KPMG International ? a Swiss entity Member firms of the KPMG network of independent firms are affiliated with KPMG International KPMG International provides no client services No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties nor does KPMG International have any such authority to obligate or bind any member firm All rights reserved FOR INTERNAL USE ONLY The Continuous Auditing Continuous Monitoring CA CM Methodology Guide provides guidance for KPMG member firm engagement teams to provide CA CM planning assessment design implementation and execution services for their clients The implementation of CA CM will typically involve the consideration of existing business processes controls business models systems and organizational