There’s a new method of auditing called the Comprehensive Audit Methodology™
(CAM™). It’s the oversight function of a new set of internal controls, the Comprehensive Internal Control Methodology™ (CICM™), which establishes a comprehensive framework for internal controls that has the ability to correlate all activities of an organization to a set of reported transactions. When we look at the situation comprehensively, we should be able to see an offsetting effect for everything that happens. The result is a more consistent and effective control system.