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This article by Michael P Cangemi CPA was published in IIA’s Ia magazine -Continuous Monitoring, assurance or auditing – even Shakespeare knew what it does is more important than what it’s called.You can read the complete article by clicking here.
IIA Ia “What’s in a name?” CM or CA Dec 2012

Our old friend Shakespeare knew back then that what something is is more important than what it is called. Take, for example, continuous monitoring. To the credit of the internal audit profession, my foundation vocation, we were part of the creation of the process of monitoring as it relates to controls and risks. In essence, an audit process is monitoring. As technology enabled, we added automated monitoring, as well as, in the early days, the advanced concept of automated continuous assurance monitoring.
Recognizing the independent dimension of audit, we assisted business managers in defining their responsibilities for systems of control and risk mitigation, including the recommendation that these control systems include monitoring. In the 1990s, The Committee of Sponsoring Organizations of the Treadway Commission released its internal control framework, which offered innovative advice on a controls structure, including monitoring, and became the accepted standard in the United States and around the world.
You can read the complete article by clicking above.

Michael Cangemi quoted in ComplianceWeek article Nove 30, 2010 on What ever happened to continuous auditing? Here is the article: Click Here to Download the Article  continue reading…

Published in the EDPACS April 2010 Newsletter
Download a PDF of the article here

Continuous Monitoring (CM) is an evolving use of technology to improve operations integrity and information and transaction quality. This article pleads for internal auditors to promote the expanded use of continuous monitoring by operations, as well as, internal audit. continue reading…

Click below to listen to the radio interview from 12/3/2009:

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Click here to read the article

Michael P. Cangemi recently published “The Controls Challenge”, a technical article on continuous auditing in the bi-monthly journal Bank Accounting & Finance. Click below to read the article.
The Controls Challenge
Note: This article is reprinted with the publisher’s permission from  BANK ACCOUNTING & FINANCE, a bi-monthly journal published by CCH INCORPORATED. Copying or distribution without the publisher’s permission is prohibited. To subscribe to BANK ACCOUNTING & FINANCE or other CCH Journals please call 800-449-8114 or visit All views expressed in the articles and columns are those of the author and not necessarily those of CCH INCORPORATED or any other person.

Recently Mr. Cangemi was interview by SOX Television on three important Audit Issues. To view the interviews, please click on the links below. To view the files, you may need to have Quicktime viewer installed on your computer. Please click here to download Quicktime.

Michael P Cangemi, SOXTv clip

Interview 1 – What are the Benefits of Implementing CobiT? – Runtime 2:26
Interview 2 – What are Some of the Best Practices in Managing the Audit Function? – Runtime 2:29 – A great preview of Mr. Cangemi’s book Managing the Audit Function!
Interview 3 – How Do You Assess the Performance of the Audit Department? – Runtime – 1:49 A great preview of Mr. Cangemi’s book Managing the Audit Function!

IT Auditing: Using Controls to Protect Information Assets McGraw Hill Publishing, 2007

CanCo is proud to announce that Michael P Cangemi has contributed the Forward for the new book IT Auditing: Using Controls to Protect Information Assets, by Chris Davis, Mike Schiller and Kevin Wheeler. (ISBN 0-07-226343-1) published by McGraw-Hill, in January 2007. Available at or

IT Auditing provides real-life practical guidance from experts how have performed IT audit work in real corporations.  Written for seasoned IT auditors who want to expand their skills and new IT auditors who need guidance and exposure to new skill sets, this book covers the latest auditing tools alongside real-world examples, ready-to-use checklists, and valuable templates.
Readers will learn how to analyze Windows, UNIX, and Linux systems; secure databases; examine wireless networks and devices; and audit applications.  Up-to-date information on legal standards and practices, privacy and ethical issues, and the CobiT standard are included.
Click here to purchase this book.
About the Authors:
Chris Davis, CISA, CISSP, shares his experience from architecting, hardening, and auditing systems.  He has trained auditors and forensic analysts.  Davis is the coauthor of the bestselling Hacking Exposed: Computer Forensics.
Mike Schiller, CISA, has 14 years of experience in the IT audit field, most recently as the worldwide IT Audit Manager at Texas Instruments.
Kevin Wheeler, CISA, CISSP, NSA IAM/IEM, is the founder and CEO of InfoDefense and has more than ten years of IT security experience.

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