This case illustrates how database queries can be used to provide continuous assurance in a situation where two trading partners want assurance of the other's compliance with their agreements. In this two‐sided assurance situation, a car maker wants assurance that its dealers make timely responses to web site customers and the dealers want assurance that the car maker is sending them all the designated customer referrals. The queries, developed in Microsoft Access®, illustrate the kind of queries that accountants could prepare to perform continuous monitoring of business activities. In this situation, referrals not in compliance with the agreements might be sent automatically to car maker and dealer managements. Query‐based approaches to continuous assurance are likely to become more common as trading partners devise new business relationships and want assurance that the other party is abiding by their mutual agreements.

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