changed after its initial setup based on changes stemming from the activity being audited. When defining a CAP, auditors should consider the costs and benefits of error detection as well as audit and management follow-up activities. Following up. Another type of parameter relates to the treatment of alarms and detected errors. Questions such as who will receive the alarm (e.g., line managers, internal auditors, or both ― usually the alarm is sent to the process manager, the manager's immediate supervisor, or the auditor in charge of that CAP) and when the follow-up activity must be completed, need to be addressed when establishing the continuous audit process. Communicating results. A final item to be considered is how to communicate with auditees. When informing auditees of continuous audit activity results, it is important for the exchange to be independent and consistent. Demand Demand for continuous auditing has come from a variety of sources, primarily user-driven requirements. External disclosure, internal drivers, laws and regulation, and technology all play important roles in pushing up demand. External disclosure More frequent disclosure will drive the nature of the audit process. This increase improves the quality of earnings while reducing manager aggressiveness and decreasing stock market volatility. Internal drivers As companies have become more integrated within their own departments and with other companies, such as suppliers and retailers, a desire for data integrity throughout the electronic data exchange process is also driving demand for continuous auditing. Laws and regulation Laws and regulation require activities and ways a company followed in order to achieve a specific goal to be monitored. Under such laws and regulation company commenced for continuous auditing. Technology XBRL XBRL facilitates the development of continuous auditing modules by providing a way for systems to understand the meaning of tagged data. Proper use of XBRL assures that relevant data gathered from multiple sources is easily comparable and analyzable. XBRL is a derivative of the XML file format, which tags data with contextual and hierarchical information. It is expected that many enterprise resource planning systems will provide data in the XBRL-GL format to facilitate machine readability. Security Because of the nature of the information passing through continuous auditing systems, security and privacy issues are also being addressed. Data assurance techniques, as well as access control mechanisms and policies are being implemented into CA systems to prevent unauthorized access and manipulation, and CCM can help test these controls.