Nyide, Celani John2020-11-092020-11-092018-06-01Nyide, C.J. 2018. A critical evaluation of continuous monitoring of critical financial reporting controls : a case of a National Port Authority in an emerging economy. International Journal of Applied Business and Economic Research. 16(4): 801-810 (10).0972-7302http://hdl.handle.net/10321/3500Critical Financial Reporting Controls (CFRCs) are developed and implemented by entities to enhance and maintain sound financial reporting across all core financial processes. This entity in this case study performs CFRCs on a quarterly basis in selected regions. There seems to be a problem in some regions regarding continuous monitoring of the CFRCs. Senior management is aware of the quarterly monitoring of the critical financial reporting controls and the benefits of such reviews. However, relatively few senior managers have realised the value added by the continuous monitoring of the CFRCs. The approach used in this study was qualitative and exploratory in nature with a sample size of ten participants. The results show that even though the CFRCs are effective, there are critical control processes which are not value adding. Whilst the National Port Authority (NPA) embraces the continuous monitoring of critical financial reporting controls, the influence by senior management to junior management to override critical controls emerged as a key feature in this study.10 penContinuous monitoringCritical financial reporting controlsFinancial controlsNational Port AuthorityArticle2020-10-28https://doi.org/10.51415/10321/3500