 When defining a CAP, auditors should consider the costs and benefits of error detection as well as audit and management follow-up activities.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.