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The anticipated high start-up cost of CA makes it even more unlikely that multiple assurors will provide CA for a company.
Assurors also cannot ignore the ever-present threat of litigation.
It is very likely that in the future assurors will have to be intimately involved in the design of the enterprise information systems, in particular through the development of embedded assurance modules (EAM).
On assuror's independence: What are the implications for assuror independence of their overlapping roles as system developers, designers of controls, and third-party assurors?
In this role assurors will often suggest changes and design internal controls.
Other factors that will affect the development of CA are the need for the infrastructure to pay for it, as well as concerns about the independence of the assurors.
Monitoring and analyzing by the assuror the transactions, processes, and records to ensure the reliability of the information.
Communicating the outcome of the assurance engagement by the assuror.
Note, however, that the assuree is carrying out real-time information capture for its own business sake, rather than to fulfill the needs of a third-party assuror.
In other words, the most important driver of CA is the demand for it and the means by which the assuror will be reimbursed for providing it.
Viability is a function not only of supply and demand, but also of the architecture for the compensation of the assuror.
Since the large fixed cost of installing a real-time CA system is mostly sunk, it becomes crucially important whether the assuror or the assuree absorbs this cost.
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