Most financial and auditing executives are aware of continuous controls monitoring and continuous auditing and of the general benefits of such programs. Yet relatively few enterprises have realized their full potential, particularly at the enterprise-wide level. The reason for this is twofold. First, executives have not seen a clear, strong business case for establishing either continuous monitoring (CM) or continuous auditing (CA) in their enterprises; second, they lack a clear picture of how CM or CA would be implemented in their organizations. As an IT auditor, suggest to the executives the 4 benefits of having an IT CA and CM program.