The present research describes the implementation process of the Continuous Audit in the Brazilian Navy (BN) payroll, which encompasses approximately 220 thousand individuals. Continuous Audit proved to be an excellent methodology for the internal audit team's daily work, improving the quality and the timeliness of the audits. Features from governmental organizations were used to improve the audit work. Specifically, internal auditors were able to make agreements to gain access to other government organizations databases as a way to crosscheck with Brazilian Navy payroll information. The case provides real situations, the challenges faced, and forward-looking perspectives on the use of the Continuous Audit tools and methods in governmental organizations. In the last years, the Continuous Audit enabled internal auditors to increase the scope of the audit, bringing light in multiple events that have not been revealed by traditional audit techniques.
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