A computer system for conducting continuous assurance of financial documents is disclosed. The computer system comprises a processor, a bus coupled to the processor, a memory coupled to the bus, a mass storage system coupled to the bus, a communication device coupled to the bus, and continuous assurance software resident in the memory. The continuous assurance software, when executed, performing the steps of accessing client database at a predetermined interval, downloading total population from client database, performing analysis, evaluating analysis results, comparing total population to financial statements, determining a risk rating for each predetermined group, determining a materiality of anomalies, and displaying results.