Date of Award


Document Type

Independent Study

Degree Name

Master of Business Administration (MBA)


As the regulations surrounding publicly traded compares have changed significantly since 2002 the market is ripe for the strategic implementation of continuous assurance (CA) systems. As more companies strive to become Sarbanes-Oxley compliant on a recurring basis, CA systems could become a mainstream compliance solution. Currently, there are a number of firms utilizing continuous monitoring software platforms which is the first step towards CA. Additionally, there have been advances in business reporting languages like XBRL, which could further enable CA implementation. Most importantly, there is today a market need to trust United States financial markets. CA could restore lost faith in the financial markets, and would improve the overall quality of information provided.