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Journal articles on the topic 'Audit automation'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Shiksha, Rout. "Three-Way Match Automation in IT Audits: Enhancing Control Testing in Financial Audits." International Journal of Innovative Research in Engineering & Multidisciplinary Physical Sciences 10, no. 1 (2022): 1–9. https://doi.org/10.5281/zenodo.14040162.

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The Three-Way Match (TWM) procedure, a fundamental technique in financial auditing, involves reconciling purchase orders, invoices, and receipts to guarantee accuracy and compliance. In the field of IT audits, automating the TWM process represents an important potential to improve control testing and streamline audit processes. Organizations may efficiently spot errors and manage financial transaction risks by using modern data analytics and machine learning approaches. This automation not only avoids human error but also improves the accuracy of financial reports. Also, real-time monitoring e

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Zhang, Chanyuan (Abigail). "Intelligent Process Automation in Audit." Journal of Emerging Technologies in Accounting 16, no. 2 (2019): 69–88. http://dx.doi.org/10.2308/jeta-52653.

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Intelligent process automation (IPA) achieves flexible and intelligent automation by combining robotic process automation (RPA), artificial intelligence (AI), and other emerging technologies. This paper focuses on the utility of IPA for the audit profession. Specifically, this paper provides a framework for implementing IPA in audit engagements using the concept of audit workflow. A simple prototype based on a simulated use case is constructed to illustrate the IPA implementation framework. The potential applications of IPA in pension and inventory audits are provided, and the expected impacts

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Moffitt, Kevin C., Andrea M. Rozario, and Miklos A. Vasarhelyi. "Robotic Process Automation for Auditing." Journal of Emerging Technologies in Accounting 15, no. 1 (2018): 1–10. http://dx.doi.org/10.2308/jeta-10589.

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ABSTRACT The advent of Robotic Process Automation (RPA) has the potential to disrupt the traditional audit model. With its capability to automate rules-based tasks that are repetitive and manual, RPA is expected to repurpose the role of the auditor by replacing perfunctory tasks and emphasizing higher order thinking skills that will eventually lead to enhanced audit quality. This editorial envisages the future of audit by introducing the concept of RPA and describing its usage in auditing. Moreover, considerations for RPA-based audits and a series of research questions are presented with the o

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Nazarova, Karina, Mariia Nezhyva, Volodymyr Hotsuliak, Nataliia Novikova, and Oleksandra Fedorenko. "Digital Audit as an Imperative for Ukraine’s Way out From the COVID-crisis and a Tool to Increase the Competitveness of the State." SHS Web of Conferences 100 (2021): 01001. http://dx.doi.org/10.1051/shsconf/202110001001.

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The article is devoted to the issues of organization and prospects of audit development in terms of digitalization. The state and the measures needed to improve audit effectiveness in the context of automation are investigated and analyzed. The factors that negatively influence the audit digitization process and the possible directions of development of audit activity in the computerized environment are identified. The use of automation helps auditors process more data and focus on identifying risks, allowing for higher quality audits. Classification of information technology of audit, conditi

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Odilov, Dilshod Kudratilla ogli. "HOW ADVANCEMENTS SUCH AS AI, DATA ANALYTICS, AND BLOCKCHAIN ARE TRANSFORMING THE AUDITING PROFESSION." Journal of Contemporary World Studies 3, no. 2 (2025): 48–56. https://doi.org/10.5281/zenodo.15005063.

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<strong>Annotation</strong><strong>:</strong>  This scientific paper explores how advancements in Artificial Intelligence (AI), Data Analytics, and Blockchain technology are transforming the auditing profession. It discusses how these technologies, when integrated into audit processes, enhance efficiency, reduce errors, improve security, and promote transparency. The paper highlights the role of AI in automating processes, Data Analytics in analyzing large datasets, and Blockchain in ensuring the integrity of audit records. These advancements contribute to more accurate, faster, and relia

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Lidiana, Lidiana. "AI and Auditing: Enhancing Audit Efficiency and Effectiveness with Artificial Intelligence." Accounting Studies and Tax Journal (COUNT) 1, no. 3 (2024): 214–23. http://dx.doi.org/10.62207/g0wpn394.

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The use of automation and artificial intelligence (AI) in audit practice is increasingly becoming a major focus, with significant impact on the profession. This research depicts the current landscape of the use of AI in auditing, highlighting aspects such as automation and empowerment of the workforce in auditing, impact of AI on improving audit quality criteria, key factors in adopting AI-based audit techniques, impact of AI technology on audit evidence , and auditors' perceptions of AI in improving audit quality. The results and discussion show that while there are great benefits from integr

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LUNGU, Cristian, and Ovidiu Constantin BUNGET. "Continuity of the Auditing Profession in the Context of Digitalization and Automation." Audit Financiar 23, no. 178 (2025): 388–99. https://doi.org/10.20869/auditf/2025/178/012.

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The rapid advancement of digitalization and automation is redefining the financial audit profession, profoundly influencing auditor practices and competencies. This paper aims to analyze the mechanisms by which the financial audit practice sustains its continuity and relevance amidst ongoing changes and transformations. Through a review of the specialized literature, this study identifies the main benefits and challenges generated by automation and digitalization to assess their impact on the relevance of the audit profession in the future. The main results emphasize that the continuity of the

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Manson, Stuart, Sean McCartney, and Michael Sherer. "Audit automation as control within audit firms." Accounting, Auditing & Accountability Journal 14, no. 1 (2001): 109–30. http://dx.doi.org/10.1108/09513570110381097.

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Clark, David. "Future audit automation technologies." Computer Audit Update 1991, no. 1 (1991): 11–12. http://dx.doi.org/10.1016/0960-2593(91)90075-k.

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Figueroa Moreno, Jefferson Humberto, Gustavo Darío Robles Quiñónez, Fanny Graciela Egas Moreno, and Luis Admir Canchingre Bone. "Robotic Process Automation (RPA) as a technological tool for automating the execution of audits." Sapienza: International Journal of Interdisciplinary Studies 4, no. 4 (2023): e23059. http://dx.doi.org/10.51798/sijis.v4i4.658.

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The purpose of the research was to analyze the Robotic Automation of Processes as a technological tool aimed at automating auditing processes. It is a technological alternative that uses robots called bots, which are configured in a simple way and enable a digital transformation in which they can learn and imitate tasks, which are then executed automatically. Regarding the study methodology, it was a documentary research, carried out through a review of documents, scientific articles, research, web pages, among other sources. Among the main audit activities that can be performed with the appli

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Heriningsih, Sucahyo, Sri Astuti, and Marita Marita. "Application of Information Digitalization Technology in Audit Process Through Intelligent Process Automation (IPA) Approach." RSF Conference Series: Business, Management and Social Sciences 1, no. 3 (2021): 130–36. http://dx.doi.org/10.31098/bmss.v1i3.298.

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Intelligent Process Automation (IPA) is a technology capable of organizing automation processes for structured, semi-structured, and unstructured data. In audit assignments, there are three types of assignments, namely structured, semi-structured and unstructured assignments. This study aims to identify the possibility of applying IPA (Intelligent Process Automation) in audit assignments. By using IPA technology, it is expected to be able to create efficiency and effectiveness in the audit process. As we know that audit assignments require time and high costs, so IPA technology is expected to

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Alles, Michael G., and Glen L. Gray. "Will the Medium Become the Message? A Framework for Understanding the Coming Automation of the Audit Process." Journal of Information Systems 34, no. 2 (2019): 109–30. http://dx.doi.org/10.2308/isys-52633.

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ABSTRACT Frey and Osborne (2017), estimated that there is a 94 percent probability that automation will replace accountants and auditors. The leading accounting firms are concerned that a tech company like Google could enter and disrupt the auditing industry. In response, they are themselves investing in artificial intelligence and other technologies. Two key questions need to be answered when automating audits: What is the role played by technology, whether client or auditor owned, in the audit process? And how will the use of that technology impact trust in audited financial statements, reco

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Dronov, Vadim, Galina Dronova, Victor Belov, Lev Grishchenko, and Sergei Zyryanov. "Automation of data processing in the process of information security audit." Transaction of Scientific Papers of the Novosibirsk State Technical University, no. 1 (February 25, 2021): 64–79. http://dx.doi.org/10.17212/2307-6879-2021-1-64-79.

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According to the Russian standards in the field of information security management (IS), which are authentic international standards, such as [1, 2], the organization must regularly conduct an internal audit of the information security management system. An audit is an independent review and evaluation of an organization's activities by analyzing and evaluating processes, projects, reports, and products. Audit, as an activity, is not static, unchanging, it evolves. From the point of view of leading international audit companies, in particular [3, 4], the current stage of audit evolution is the

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Tofan, Dragos Ovidiu, and Dinu Airinei. "Audit Process Automation – between Vision and Realism." Audit Financiar 20, no. 166 (2022): 282–94. http://dx.doi.org/10.20869/auditf/2022/166/008.

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The crisis of the qualified labor force both on the Romanian and foreign market, as well as the need for profitability determined the companies to find alternative solutions for optimizing the internal processes. Robotic Process Automation – RPA technologies bring solutions applicable in context by computer replication of human behavior and by automating the repetitive and usual tasks of employees. Predictably, the audit can be integrated as a perfect client for such offers, especially in terms of mission-specific risks through complete data analysis, due to analytical capabilities clearly sup

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Hidayanti, Ermina, Kamia Achyuniasih Kunrat, and Syafrizal Ikram. "Implementation of Robotic Process Automation in Public Sector Goods and Services e-Procurement Audit." Khazanah Sosial 4, no. 4 (2022): 662–77. http://dx.doi.org/10.15575/ks.v4i3.20444.

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Indonesia has adopted e-Procurement through an electronic procurement system (SPSE) implemented by the Electronic Procurement Service to improve transparency and efficiency in the procurement of goods and services (LPSE). Although the data/information presented in the LPSE is easily accessible, using the data in the LPSE for supervisory or audit functions is still not optimal, despite the fact that procurement of goods and services is the area with the highest corruption cases in Indonesia. The large amount of data in LPSE makes the audit process difficult because there is too much data to con

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Dahiyat, Ahmad. "Robotic process automation and audit quality." Corporate Governance and Organizational Behavior Review 6, no. 1 (2022): 160–67. http://dx.doi.org/10.22495/cgobrv6i1p12.

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This study aims to explain the Jordanian state of the implementation of robotic process automation RPA in auditing, and to examine the expected impact of RPA implementation on audit quality from the views of Jordanian auditors, furthermore, the study aims to define the challenges of RPA implementation in Jordanian auditing firms. The study employed a survey method to collect data by using questionnaires. Three hundred (300) questionnaires were supplied to the sample of the study of which two hundred and seven (207) questionnaires from retrieved questionnaires were valid for analysis. The resul

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Khomchenko, V., and T. Smirnova. "Automation of management: audit of production." ELECTRONICS: Science, Technology, Business 171, no. 10 (2017): 120–26. http://dx.doi.org/10.22184/1992-4178.2017.171.10.120.126.

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Jerskey, Pamela. "Audit Workpaper Automation at Boston College." EDPACS 27, no. 7 (2000): 1–8. http://dx.doi.org/10.1201/1079/43253.27.7.20000101/30302.2.

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Kudryashova, Alla V., and Lyudmila A. Utochkina. "The development of audit activities: challenges, opportunities, prospects in the context of the digitalisation of the economy." Vestnik Voronezhskogo gosudarstvennogo universiteta. Ser.: Ekonomika i upravlenie = Proceedings of Voronezh State University. Series: Economics and Management, no. 2 (June 30, 2022): 57–70. http://dx.doi.org/10.17308/econ.2022.2/8949.

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Subject. Audit services as an effective tool for identifying challenges of financial and business operations of economic entities in the modern digital economy. Purpose. An original study of the practical significance of audit automation tools and the identification of the features of the software to be used during audits. Methodology. To achieve the goals, the scientific methods of analysis, synthesis, analogy, classification, and logical approach were used. Results. Key features of software products that allow reducing energy consumption during audits and ensure compliance with all statutory

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Courage Oko-Odion and Onyenum Ruth Udoh. "Leveraging technology in internal audit processes for streamlined management and risk oversight." International Journal of Science and Research Archive 13, no. 2 (2024): 3077–100. https://doi.org/10.30574/ijsra.2024.13.2.2549.

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The integration of advanced technologies into internal audit processes has revolutionized organizational management and risk oversight, enabling streamlined, data-driven decision-making. As businesses face increasingly complex regulatory environments and operational risks, traditional audit methods often struggle to keep pace. This paper explores the transformative role of emerging technologies, including data analytics, artificial intelligence (AI), robotic process automation (RPA), and blockchain, in enhancing internal audit efficiency, accuracy, and transparency. By automating repetitive ta

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Sari, Padma Adriana, Sumiadji Sumiadji, and Atika Syuliswati. "Urgensi Judgment Auditor dalam Otomatisasi Proses Audit." Organum: Jurnal Saintifik Manajemen dan Akuntansi 5, no. 1 (2022): 38–49. http://dx.doi.org/10.35138/organum.v5i1.218.

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Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in the audit process. Therefore, this study explores the impact of automation system on the auditor's judgment on the audit process. This study uses a qualitative descriptive method with in-depth interviews with senior auditors in public accounting firms. The results showed that the audit automation proce

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Sireesha, Perabathini. "SAP Quality Audits: An In-Depth Analysis of Best Practices, Tools, and Methodologies." International Journal of Leading Research Publication 3, no. 9 (2022): 1–10. https://doi.org/10.5281/zenodo.14710611.

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In today's evolving business environment, it is crucial for SAP (Systems, Applications, and Products in Data Processing) implementations to be both functional and reliable. SAP quality audits are used to assess the functionality, security, and performance of SAP systems, for inefficiencies, risks, and areas for improvement. SAP quality audits play a critical role in assessing security vulnerabilities and ensuring compliance with regulatory standards [1]. In this paper, we will discuss the best practices, tools, and methodologies that are used in SAP quality audits, which is an overview of the

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Гончарова, В. Г., and С. В. Кравченко. "PROBLEMS OF AUDIT PRACTICE IN THE CONDITIONS OF AUTOMATED DATA PROCESSING." Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki, no. 4 (60) (January 24, 2024): 48–51. http://dx.doi.org/10.26661/2414-0287-2023-4-60-07.

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The article examines the organization of the audit process and formulates a number of requirements for software for auditing. The main reasons that prevent the introduction of computer technologies in the audit process have been studied. A study of the Ukrainian computer technology market was conducted. The advantages and disadvantages of applied computer programs for auditing in the practice of domestic audit firms are summarized. It has been established that the effectiveness of audits increases significantly with the use of specialized software products by auditors. Peculiarities of informa

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Ilori, Oluwatosin. "Internal Audit Transformation in the Era of Digital Governance: A Roadmap for Public and Private Sector Synergy." International Journal of Advanced Multidisciplinary Research and Studies 4, no. 6 (2024): 1887–904. https://doi.org/10.62225/2583049x.2024.4.6.4161.

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The accelerating pace of digital transformation across both public and private sectors has redefined expectations for transparency, accountability, and performance. In this evolving landscape, internal audit functions must shift from traditional, retrospective approaches to forward-looking, technology-enabled assurance models. This review presents a strategic roadmap for transforming internal audit in the era of digital governance, emphasizing synergy between public and private sector practices. The study explores how the integration of emerging technologies—such as artificial intelligence (AI

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Alassuli, Abdalla. "Impact of artificial intelligence using the robotic process automation system on the efficiency of internal audit operations at Jordanian commercial banks." Banks and Bank Systems 20, no. 1 (2025): 122–35. https://doi.org/10.21511/bbs.20(1).2025.11.

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This study aims to examine the impact of artificial intelligence through robotic process automation systems on internal audit operation efficiency in Jordanian commercial banks. The study uses a descriptive methodology to evaluate how robotic process automation systems enhance the different dimensions of internal audit efficiency: planning, management, execution, and communication. The study designed a structured questionnaire for data collection. The sample consisted of 12 commercial bank employees whose working processes are directly affected by robotic process automation system procedures w

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Grylitska, Anzhela. "THE DIGITAL AUDIT AS A KEY ELEMENT OF UKRAINE`S WAY OUT FROM COVID-19." Journal of International Legal Communication 7, no. 4 (2022): 5–12. http://dx.doi.org/10.32612/uw.27201643.2022.7.pp.5-12.

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The article examines the impact of digitalization on audit development and determines the prospects for its development under such conditions. The author of this article determined conditions and suggested recommendations for the development of audit efficiency under automation. The elements that affect the mechanism of audit digitization and the possible directions for the development of audit functions in the computerized sphere are identified. The author of this article analyzed the classification of audit information technologies and the circumstances of audit software development. Factors

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Shaoyu Liu, Shaoyu Liu. "Robotic Process Automation (RPA) in Auditing: A Commentary." International Journal of Computer Auditing 4, no. 1 (2022): 022–27. http://dx.doi.org/10.53106/256299802022120401003.

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<p>We are living in an age of transformation. Audit firms are exploring new technologies to improve effectiveness and efficiency, thus improving audit quality. Among many technologies, Robotic Process Automation (RPA) is one of the most often mentioned technology because of its adaptability to audit procedures. A bot can perform many tasks a human can do on a computer. There are some characteristics to help a practitioner decide whether a job is feasible for RPA to accomplish. A repetitive task is a good candidate for RPA to automate. RPA can speed up the execution of those processes to

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LACUREZEANU, Ramona, Adriana TIRON-TUDOR, and Vasile Paul BRESFELEAN. "Robotic Process Automation in Audit and Accounting." Audit Financiar 18, no. 160 (2020): 752–70. http://dx.doi.org/10.20869/auditf/2020/160/024.

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Nowadays, Information Technology (IT) is part of virtually every business, and companies that cannot keep the pace with new technologies will disappear over time. Due to their nature of specific activities and exceeding other areas, professional accounting and auditing services can improve their performance through Robotic Process Automation (RPA). Furthermore, RPA can contribute to increasing the credibility of the accounting profession, as well as streamlining the activity in order to comply with the requirements imposed by professional standards but with much lower costs. This study is base

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Газиев, Р. Х., Р. А. Гаджиев, and Д. А. Юнусова. "Internal Audit (Digital Peers)." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 1219–22. http://dx.doi.org/10.34925/eip.2021.11.136.245.

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Данная статья посвящена решению проблем автоматизации внутреннего аудита. Также рассмотрены возможные линии подчинения подразделения внутреннего аудита на предприятии. Актуальность данной темы не вызывает сомнения, поскольку автоматизация внутреннего аудита предприятия имеет весомое значение, так как происходит экономия времени. в современных условиях хозяйствования. Также авторами были рассмотрены проблемы введения автоматизации аудита сегодня, и разработаны основные этапы внедрения системы автоматизированного аудита в предприятии. This article is devoted to solving the problems of internal a

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F. Rivera, Aimi Grace, Claudine L. Sanglitan, Jannel M. Ventura, Catherine T. Viray, and Mercedes D. Santos. "Pros and Cons of Utilizing Audit Process Project Management Software in the Internal Audit Functions of Universal Banks." International Journal of Advanced Engineering, Management and Science 9, no. 12 (2023): 66–70. http://dx.doi.org/10.22161/ijaems.912.9.

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This paper explored the integration of automated solutions, such as Audit Process/Project Management Software, as a cornerstone of global innovation and digital upskilling to modernize internal audit operations. It delves into how these automated solutions can enhance internal audit efficiency and elevate its organizational value on a large scale. Also, the disadvantages of using this system were studied. Respondents strongly affirm the significance of automated workflows, real-time audit dashboards, centralized audit libraries, defined audit universes, and tracking engagement resources, costs

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Christopher Friday, Solomon, Maxwell Nana Ameyaw, and Temitayo Oluwaseun Jejeniwa. "Conceptualizing the Impact of Automation on Financial Auditing Efficiency in Emerging Economies." International Journal of Advanced Multidisciplinary Research and Studies 4, no. 6 (2024): 1602–12. https://doi.org/10.62225/2583049x.2024.4.6.4072.

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The integration of automation in financial auditing is transforming the efficiency, accuracy, and reliability of audit processes, particularly in emerging economies. As these economies seek to enhance financial transparency and accountability, automation technologies such as artificial intelligence (AI), robotic process automation (RPA), blockchain, and big data analytics play a crucial role in modernizing auditing practices. This explores the conceptual framework of automation in financial auditing, emphasizing its potential to streamline operations, reduce human errors, and improve fraud det

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Hassan, Haslinda, Hafizah Mohamad Hsbollah, Siti Zabedah Saidin, and Mohd Aamir Adeeb Abdul Rahim. "Developing a Data Analytics Framework Using Python for Internal Audit Functions of the Accountant General’s Department of Malaysia." IPN Journal of Research and Practice in Public Sector Accounting and Management 14, no. 2 (2024): 33–44. https://doi.org/10.58458/ipnj.v14.02.02.0105.

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Purpose: This study aims to develop a data analytics framework that incorporates Python for continuous auditing purposes. This initiative involves revisiting the existing audit framework to incorporate data analytics with Python capabilities. This comprehensive audit framework will be the foundation for a robust and continuous auditing system, maximising Python’s potential due to its versatility, efficiency, and powerful data analysis capabilities. The proposed framework is designed to significantly enhance the effectiveness and efficiency of continuous auditing practices, specifically within

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Lokhanova, Nataliia. "Ways to improve audit automation in the current conditions of audit activities." Scientific Bulletin of Odessa National Economic University 1-2, no. 314-315 (2024): 26–33. http://dx.doi.org/10.32680/2409-9260-2024-1-2-314-315-26-33.

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Glazunova, Elena Z., Elizaveta A. Muratkina, and Alla D. Kholopova. "AUTOMATION OF MANAGEMENT CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/2, no. 132 (2022): 115–21. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.02.013.

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Theoretical and organizational issues of control processes management at enterprises using automation are considered. The main problems of the introduction and use of information technologies for management audit are identified. The description of the main problem in the field of control management is clearly presented – the lack of functional software. The main requirements and stages of implementation of the automated accounting system and comprehensive control of enterprises are described.

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Tejas R. Sakpal, Dr. Pawan C. Tapre, and Dr. Fareed Ahmad. "Enhancing Electrical Audits Through AI-Powered for Motor Nameplate Analysis." International Research Journal on Advanced Engineering Hub (IRJAEH) 3, no. 01 (2025): 93–97. https://doi.org/10.47392/irjaeh.2025.0012.

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This project presents a deep learning-powered system for automating the extraction and analysis of electrical motor nameplate parameters, addressing inefficiencies in traditional manual methods used in electrical audits. Users upload a nameplate image through a React-based interface, initiating a process where the backend, powered by the Gemini API and OCR-enabled deep learning models, extracts critical parameters such as voltage, power, current rating, RPM, insulation type, and temperature ratings. This extracted data undergoes post-processing to generate actionable insights and audit reports

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Kadhim Arwa Awad and Wahhab Asaad Mohammed Ali. "Utilizing Robotic Process Automation and Artificial Intelligence in Auditing to Mitigate Audit Risks." Technium Social Sciences Journal 66 (December 7, 2024): 1–14. https://doi.org/10.47577/tssj.v66i1.12043.

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Automating repetitive tasks significantly increases the efficiency of operations by identifying repetitive tasks, then choosing the appropriate tools for automation, designing successful workflows, testing, iteration, monitoring the performance of operations continuously, and making the necessary adjustments, which helps auditors accomplish their mission. This research aims to highlight the urgent need to develop the skills of accountants and auditors to maintain alignment with the swift advancements in digital technology in the accounting field to reduce fraud risks and protect stakeholders.

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Hossain Md Ishtiak and Paul Tonmoy. "Leveraging RPA for enhancing audit efficiency: Insights and challenges in the audit landscape." World Journal of Advanced Engineering Technology and Sciences 13, no. 2 (2024): 671–77. https://doi.org/10.30574/wjaets.2024.13.2.0653.

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The adoption of Robotic Process Automation (RPA) in auditing has emerged as a transformative trend, offering significant potential to enhance efficiency, accuracy, and overall audit effectiveness. This study explores the integration of RPA in auditing processes, identifying key areas where automation can streamline workflows and reduce human errors. Drawing from a qualitative research approach, semi-structured interviews were conducted with 15 professionals across diverse audit sectors, uncovering insights into the benefits, challenges, and strategic implications of RPA adoption. The findings

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Hnatchenko, Dmytro. "Classification of global information internal audit support systems." Management of Development of Complex Systems, no. 57 (March 29, 2024): 124–29. http://dx.doi.org/10.32347/2412-9933.2024.57.124-129.

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The creation and functioning of global information systems in economic management fully applies to such an area of economic activity as internal audit of business entities. However, the development of information systems is so rapid that a conventional IS audit is not enough to ensure effective functioning, therefore, the issue of computerization of internal audit is quite relevant and requires the development of an intelligent system to support the internal audit of business When analyzing research and publications, it was found that the disclosure of the main aspects of the use of computer t

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Micah, Ibrahim, and Tamunonimim A. Ngerebo-A. "Effect of Integrated Payroll and Personal Information System on Wage Fraud Control in Nigeria’s Federal Ministry of Education." International Journal of Business and Management Review 13, no. 6 (2025): 73–86. https://doi.org/10.37745/ijbmr.2013/vol13n67386.

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This study aimed to examine the effect of the Integrated Payroll and Personnel Information System on wage fraud control in Nigeria’s Federal Ministry of Education. Specifically, it assessed the influence of biometric verification, payroll automation, real-time staff record updating, and compliance with audit protocols on reducing wage fraud. The research adopted a survey design, targeting administrative, finance, and human resource personnel from the Nigeria’s Federal Ministry of Education. A stratified random sample of respondents was selected, and data were collected through a structured que

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Arroyo-Montaño, Mariuxi Lissette, Juan Carlos Erazo-Álvarez, and Pedro Enrique Zapata-Sánchez. "Optimizing operational efficiency in the footwear industry through continuous audit monitoring." Revista Metropolitana de Ciencias Aplicadas 8, no. 2 (2025): 33–44. https://doi.org/10.62452/09xyw841.

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Continuous audit monitoring, enhanced by advanced technologies and automation, is critical to optimize operational efficiency in companies. Therefore, this study focused on designing a continuous audit monitoring system to improve operational efficiency in the footwear industry, using a mixed methodology that combined quantitative and qualitative data obtained through surveys and document review. The results revealed a positive perception regarding monitoring in terms of risk identification, alignment with organizational objectives and quality improvement, although challenges were identified r

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Ghafar, Iyad, Widya Perwitasari, and Rama Kurnia. "The Role of Artificial Intelligence in Enhancing Global Internal Audit Efficiency: An Analysis." Asian Journal of Logistics Management 3, no. 2 (2024): 64–89. http://dx.doi.org/10.14710/ajlm.2024.24652.

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This research paper explores the transformative role of artificial intelligence (AI) in enhancing the efficiency and effectiveness of global internal audit functions. As businesses increasingly adopt AI-driven technologies, internal auditing has witnessed significant advancements in data analysis, risk detection, compliance monitoring, and decision-making processes. The paper analyzes how AI tools like machine learning, natural language processing, and predictive analytics contribute to the automation of repetitive audit tasks, the detection of anomalies, and the improvement of audit accuracy

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Otuya, Sunday. "Audit tasks Digitalization and quality of audit services in Nigeria." Accounting 10, no. 4 (2024): 167–76. http://dx.doi.org/10.5267/j.ac.2024.10.001.

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In today's dynamic business landscape, the audit profession encounters numerous obstacles, particularly in adapting to the necessity of computer-assisted audits due to the immense volume of data requiring scrutiny. Despite the emergence of different digital auditing tools, there is a gap in research regarding the level of adoption, and its effects on the quality of audit services especially in the context of developing countries. This study seeks to investigate the impact of digitalization of audit tasks on the quality of audit services of accounting firms in Nigeria. The study, which has its

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Kapur, Nisha, and Abhishek Kumar Singh. "Robotics Process Automation and Internal Audit : A Transformation." Management Accountant Journal 57, no. 7 (2022): 58. http://dx.doi.org/10.33516/maj.v57i7.58-63p.

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Gai, Weidong, Yue Gu, and Jiaming Qin. "Financial Automation Audit Method Based on Blockchain Technology." Computational Intelligence and Neuroscience 2022 (July 5, 2022): 1–12. http://dx.doi.org/10.1155/2022/9941585.

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Blockchain (BC) maintains a continuously growing database in a “decentralized” way, and its impact on the financial auditing industry is becoming increasingly significant. This paper aims to study the research on financial automation auditing methods supported by blockchain technology and proposes the related concepts of blockchain technology, hash function, financial auditing analysis, and the impact of BP Neural Network (BPNN) and its algorithms on financial automation auditing methods. Simultaneously, this paper likewise disperses the poll overview to definite individuals, for example, ende

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Patrício, Leonel, José Silva, Carlos Costa, Leonilde Varela, Zilda Silveira, and Maria Manuela Cruz-Cunha. "Audit framework for control Robotic Process Automation projects." Procedia Computer Science 256 (2025): 685–95. https://doi.org/10.1016/j.procs.2025.02.168.

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Sadangi, Chandan Kumar, Sanjay Mohapatra, and Kriti Sinha. "Automation of Local Fund Audit (ALFA): Aligning the Goal of Audit in Nation." FIIB Business Review 9, no. 2 (2020): 94–101. http://dx.doi.org/10.1177/2319714520930881.

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The Audit process conducted by the Directorate of Local Fund Audit (DLFA) was manually driven and involved a lot of paper works with a high probability of error. The overall process had phases like planning, execution and post-audit process. It used to take approx. 54 days at least to plan the Annual Audit Program for various auditee institutions in its purview, which is more than 2 months when it comes with weekends and holidays. The entire planning was done with the active participation of Dr Sadangi and his team. But manual entry and verification at each step made it strenuous as well as mu

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Mohammed, Anwar. "SOC Audits in Action: Best Practices for Strengthening Threat Detection and Ensuring Compliance." Baltic Journal of Engineering and Technology 2, no. 1 (2023): 62–69. https://doi.org/10.5281/zenodo.14922230.

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SOC audits play a crucial role in strengthening an organization's cybersecurity posture by ensuring that threat detection, response capabilities, and compliance with regulatory standards are effective. This paper looks into the critical role of SOC audits in evaluating and enhancing the security infrastructure of organizations, with special emphasis on best practices for optimizing threat detection, incident response, and compliance frameworks. The paper provides comprehensive analysis of key audit methodologies, including the assessment of security event logs, vulnerability management process

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Domaracká, Denisa, and Veronika Kňažková. "Statutory audit in Slovakia – significant phenomenon of global European changes." SHS Web of Conferences 74 (2020): 06006. http://dx.doi.org/10.1051/shsconf/20207406006.

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The changing global economy environment also affected the area of statutory audit. Nowadays, statutory audit faces the significant changes not only because of the processes of digitization and automation in accounting and auditing, but because of increased and tightened legislative regulation, too. The most important aspects of financial reporting and auditing are subject to EU Regulations and EU Directives. For this reason, the issue of legislative regulation changes in field of statutory audit in Slovakia has become the subject of our article. Currently, the proposal of amending and suppleme

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Ikhsan, Wishmy Meinawa, Elzami Haqie Ednoer, Winanda Setyaning Kridantika, and Amrie Firmansyah. "FRAUD DETECTION AUTOMATION THROUGH DATA ANALYTICS AND ARTIFICIAL INTELLIGENCE." Riset 4, no. 2 (2022): 103–19. http://dx.doi.org/10.37641/riset.v4i2.166.

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This study aims to review the use of data analytics and artificial intelligence in fraud detection to support internal audits. This study employs a qualitative method with a scoping review approach. The research data comprised 24 online journal articles indexed by Scopus and Sinta, which were used as the basis for scoping reviews. The stages carried out in this study consisted of identifying research questions, using keywords, selecting literature, mapping the results of research data, and compiling a summary of research results. This study concludes that the fraud detection model based on dat

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Mongush, Amyrtaa K., and Igor N. Karmanov. "AUTOMATION OF COMPLEX INFORMATION SECURITY SYSTEMS DESIGN." Interexpo GEO-Siberia 6, no. 2 (2020): 31–35. http://dx.doi.org/10.33764/2618-981x-2020-6-2-31-35.

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Entry of modern society into the information stage of development wake, information security one of the most important problems of our time. The article discusses the possibility of automating the design of an integrated information security system. One of the key stages in the design of an information security system is the assessment of the current state of the information security system through audit. An information security audit allows identifying all vulnerabilities in the system. To automate the detection of vulnerabilities of the investigated object, network scanners are considered. T

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