Examples of Continuous Assurance | Norman Marks on Governance, Risk Management, and Internal Audit

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Last week I said that I believe in the concept of continuous assurance.

This week I want to share two examples that have little to do with internal audit (unless you are in those industries) but demonstrate what continuous assurance is all about.

The first is from the airline industry and concerns the safe operation of a Boeing 777 plane.

Periodic inspections are performed to make sure the plane is safe to fly. Google’s AI tells us that there are these types of maintenance checks:

  • Transit/Service Check: A basic “walkaround” inspection performed at an en-route stop to check for obvious damage, leaks, and proper equipment function.
  • Daily Check: An inspection and service that should not exceed 48 hours, including checking engine oil, landing gear, and external areas for damage and cleanliness.
  • A Check: More detailed than a daily check, often performed overnight. For some operators, this is every 2,500 FH (Flight Hours) or 500 FC (Flight Cycles – landings and takeoffs).
  • C Check: An extensive maintenance check that can involve grouping many tasks together. For some operators, this has been extended to 18,000 FH or 1,200 days.
  • Progressive Maintenance: Airlines use a progressive system, meaning various tasks are completed at different intervals. Some are done at each turn, some are done weekly, and…

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