Ongoing continuous auditing is performed. Audits are carried out as frequently as possible. The majority of continuous auditing systems use real-time audits. In other words, business transactions are audited as they happen. Because continuous auditing is technology-based, this process is possible. This increased use of technology in auditing makes real-time, automatic data verification and checking possible. When exceptions are detected, the system generates alarms. Data analysis, trend analysis, and control testing are all computer-aided.