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Journal articles on the topic 'Auditorský software'

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Published: 4 June 2021

Last updated: 10 February 2022

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1

Lilley, Vic. "REMOVED: Workflow software: The value for auditors." Computer Audit Update 1994, no. 2 (1994): 15–18. http://dx.doi.org/10.1016/0960-2593(94)90028-0.

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Coneby, Randy, and Fred Gallegos. "Software Protection Techniques: Control Issues for is Auditors." EDPACS 27, no. 10 (2000): 1–12. http://dx.doi.org/10.1201/1079/43256.27.10.20000401/30326.1.

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Bradford, Marianne, Dave Henderson, Ryan J. Baxter, and Patricia Navarro. "Using generalized audit software to detect material misstatements, control deficiencies and fraud." Managerial Auditing Journal 35, no. 4 (2020): 521–47. http://dx.doi.org/10.1108/maj-05-2019-2277.

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Purpose As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits. Design/methodology/approach The DeLone and McLean information systems success model (2003) is adapted with audit-related uses of GAS as antecedents to information quality. Survey data on 188 current users of GAS, who are financial and IT auditors, is analyzed with partial least squares method. Findings For financial auditors, detecting material misstatements antecedent is the only significant indicat

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Kim, Hyo-Jeong, Amr Kotb, and Mohamed Khaled Eldaly. "The use of generalized audit software by Egyptian external auditors." Journal of Applied Accounting Research 17, no. 4 (2016): 456–78. http://dx.doi.org/10.1108/jaar-10-2015-0079.

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Purpose The purpose of this paper is to explore: the actual usage of generalized audit software (GAS) features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors. Design/methodology/approach External audit professionals at 12 international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed. Findings The results show that the basic features including database queries, ratio analysis, and aud

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Bachlechner, Daniel, Stefan Thalmann, and Markus Manhart. "Auditing service providers: supporting auditors in cross-organizational settings." Managerial Auditing Journal 29, no. 4 (2014): 286–303. http://dx.doi.org/10.1108/maj-05-2013-0861.

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Purpose – The purpose of this paper is to shed light on the particular information needs of external auditors performing information technology (IT) audits at service providers in cross-organizational settings and to promote a software-based approach towards their satisfaction. The approach is intended to supplement the manual approaches currently adopted by auditors to procure information in such settings. Design/methodology/approach – The authors analyzed data collected by means of a series of 16 interviews and four think-aloud sessions with experienced professionals. Findings – Information

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Ahmi, Aidi, and Simon Kent. "The utilisation of generalized audit software (GAS) by external auditors." Managerial Auditing Journal 28, no. 2 (2012): 88–113. http://dx.doi.org/10.1108/02686901311284522.

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Wicaksono, Aries, and Lusianah Lusianah. "Impact Analysis of Generalized Audit Software (GAS) Utilization to Auditor Performances." Binus Business Review 7, no. 2 (2016): 131. http://dx.doi.org/10.21512/bbr.v7i2.1582.

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This study aimed to understand whether the use of Generalized Audit Software (GAS) in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a positive impact on the performance of auditors. The models used to evaluate the impact of GAS were Quantity of Work, Quality of Work, Job Knowledge, Creativeness, Cooperation, Dependability, Initiative, and Personal Qualities. The method used in this research was a qualitative method of analytical descriptive and evaluative, by analyzing the impact of the GAS imp

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Widuri, Rindang, Brendan O’Connell, and Prem W. S. Yapa. "Adopting generalized audit software: an Indonesian perspective." Managerial Auditing Journal 31, no. 8/9 (2016): 821–47. http://dx.doi.org/10.1108/maj-10-2015-1247.

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Purpose This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework. Design/methodology/approach Results of this study are based on semi-structured in-depth interviews conducted in Indonesia with audit firms of varying sizes. Findings Key study findings included the identification of highly influential adoption factors, especially environmental factors, such as availability of information technology-skilled auditors in the local m

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Normahazan, Nor Nadia, Intan Salwani Mohamed, and Nabilah Rozzani. "Drivers Contributing to the Implementation of Generalized Audit Software (GAS) within Audit Firms in Malaysia." Business and Economic Research 10, no. 2 (2020): 341. http://dx.doi.org/10.5296/ber.v10i2.16862.

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Many businesses are moving towards the usage of information technology to be in line with their daily operations. Traditional audit methods are no longer relevant these days. Generalized Audit Software (GAS) is a type of software that is suitable for auditors to perform audit tasks. GAS can assist auditors to improve the effectiveness and efficiency of audit. To date, the development of GAS in audit firms is still low, although many practitioners had argued that auditors can receive greater benefits by using GAS. This research is motivated by an interest in understanding drivers contributing t

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Rahmani, Hani Fitria, and Erna Himawati. "Combining SDLC Method And ITIL Framework by Involving Auditors." Jurnal AKSI (Akuntansi dan Sistem Informasi) 5, no. 1 (2020): 6–12. http://dx.doi.org/10.32486/aksi.v5i1.431.

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The framework that provides best practice in IT service management is called IT Infrastructure Library (ITIL). The IT service management leads to the management of a service, this service is generated through the system development process. Each system has a different scale, characteristics, requirements, types, and properties but has the same stage in its development, that is by implementing the System Development Life Cycle (SDLC)Software developers on IT projects must implement SDLC by selecting a particular model process. But many IT development teams do not pay attention to software manag

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Grundel, Larisa Petrovna, Nina Ilinishna Malis, Irina Aleksandrovna Zhuravleva, Nadezda Petrovna Melnikova, and Olga Valentinovna Mandroshchenko. "Promising Information Technologies for Tax Purposes: International Trends in Software for Auditors." International Journal of Engineering Research and Technology 13, no. 11 (2020): 3977. http://dx.doi.org/10.37624/ijert/13.11.2020.3977-3986.

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Frenette, Jean. "Why Enron's Auditors Failed." EDPACS 30, no. 1 (2002): 1–5. http://dx.doi.org/10.1201/1079/43284.30.1.20020701/37162.1.

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Goldis, Peter D. "MVS Integrity for Auditors." EDPACS 19, no. 6 (1991): 1–9. http://dx.doi.org/10.1080/07366989109451283.

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Majmudar, Suchint. "Role of Technology in Accounting, Auditing and Taxation." Ushus - Journal of Business Management 3, no. 1 (2006): 59–65. http://dx.doi.org/10.12725/ujbm.4.7.

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Traver, Richard, and Gloria Ring. "The Controls Assessment Tool: Software to Aid Cooperation between Auditors and Audited Organizations." EDPACS 24, no. 9 (1997): 1–8. http://dx.doi.org/10.1080/07366989709452303.

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Weidenmier, Marcia L., and Terri L. Herron. "Selecting an Audit Software Package for Classroom Use." Journal of Information Systems 18, no. 1 (2004): 95–110. http://dx.doi.org/10.2308/jis.2004.18.1.95.

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External, internal, and government auditors increasingly use audit software to improve the efficiency and effectiveness of audits. Incorporating technology such as generalized audit software into the classroom not only exposes students to “tools of the trade,” but, more importantly, also facilitates student learning of audit concepts and procedures. The purpose of this paper is to provide information on two audit software packages, ACL and IDEA, so that instructors can evaluate the appropriateness of including one or both of these packages in their courses. We compare the packages from both a

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Mentari, Theresia, Gugus Irianto, and Rosidi Rosidi. "Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi." Jurnal Akuntansi dan Pajak 19, no. 2 (2019): 141. http://dx.doi.org/10.29040/jap.v19i2.282.

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This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using th

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Pramana, Ahmad Aji, and Rohmad Yuliantoro. "PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN AKUNTABILITAS TERHADAP KINERJA AUDITOR Studi Empiris pada Auditor Pemerintah di BPK Jateng." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 2, no. 2 (2018): 189. http://dx.doi.org/10.12928/j.reksa.v2i2.24.

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The purpose of this study is to determine the effect of auditor independence toward auditor's performance, leadership style toward audit performance, the organization's commitment and accountability auditor toward the performance of auditors. The object of this study was on the State Audit Board Representative of Central Java. The writer took the sampling by simple random sampling through questionnaires. Software used to test the instruments and hypothesis is SPSS version 16.0. The results of the first hypothesis in the independence of the auditor does not affect the performance of auditors, f

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Abdullatif, Modar, Aya Banna, Duha El-Sahsah, and Taher Wafa. "Exploring the application of analytical procedures by Jordanian external auditors." Journal of Governance and Regulation 10, no. 3 (2021): 44–53. http://dx.doi.org/10.22495/jgrv10i3art4.

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This study aims to explore the application of analytical procedures (AP) as a major external auditing procedure in the developing country context of Jordan, a context characterised by the prevalence of closely held businesses, and limited demand for an external audit of high quality (Abdullatif, 2016; Almarayeh, Aibar-Guzman, & Abdullatif, 2020). To do so, the researchers conducted semi-structured interviews with twelve experienced Jordanian external auditors. The main issues covered are the detailed use of AP as an audit procedure and the most significant issues that may limit the effecti

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Hirad, Alireza, and Mahmoodreza Rakhshani. "Investigating the Relationship between the Type of Auditors and Disclosure Domain Quality among Pharmaceutical Companies Listed in Tehran Stock Exchange." Applied Economics and Finance 5, no. 1 (2017): 45. http://dx.doi.org/10.11114/aef.v5i1.2864.

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This research examines the relationship between the type of auditor's report and disclosure domain quality of the pharmaceutical companies listed in the Tehran Stock Exchange. The research method is inductive and is categorized in applied research according to research purpose. Research method and data analysis method is done using multiple correlation coefficient models and multiple regression. The statistical population of this study was all pharmaceutical companies listed in Tehran Stock Exchange during the years 2010-2014, which 488 companies have been selected. In this research, CD-ROMs a

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Sheldon, Mark D. "Preparing Auditors for the Blockchain Oracle Problem." Current Issues in Auditing 15, no. 2 (2021): P27—P39. http://dx.doi.org/10.2308/ciia-2021-007.

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SUMMARY This article summarizes “Auditing the Blockchain Oracle Problem” (Sheldon 2021), which introduces auditors to the risks of having an irreversible business agreement codified on a blockchain using a short software program called a smart contract that relies on an oracle to provide information from outside the blockchain in order to execute correctly. The article begins with an explanation of the role that oracles play in the blockchain ecosystem and proposes a working definition of oracles. Next, the article highlights how the auditing standards from both the AICPA and PCAOB can be inte

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Nguyen, Duc Dung. "The effects of the legal environment on the entire application of IFRS for small and medium-sized enterprises: The case of Vietnam." Accounting 7, no. 6 (2021): 1463–70. http://dx.doi.org/10.5267/j.ac.2021.3.018.

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The article explores the impact of factors in the legal environment on the application of the entire international financial reporting standards for small and medium-sized enterprises. Legal environmental factors include the legal system, the influence of the state role, professional associations and tax regulations. The author adopted the survey of 80 managers and 80 auditors to find out if there is any difference between the financial reporters and the financial reporting auditors on the impact of the legal environment. Through T-Test with SPSS 26 software, the author found that the tax fact

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Puspita Sari, Dian Puji, and Arief Rahman. "Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknologi Informasi bagi Auditor." Journal of Economic, Bussines and Accounting (COSTING) 2, no. 2 (2019): 202–11. http://dx.doi.org/10.31539/costing.v2i2.562.

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The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyakarta. Independent variables used include performance expectations, business expectations, social factors, conditions that facilitate and suitability of tasks. Respondents in this study were auditors who used IT in their work. The number of respondents was 106 respondents. The data analysis method used is structural Equation Model (SEM) using Par

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Nugraha, Bardan, and Syafdinal Syafdinal. "The Effect of Competence, Independence, Accountability, and Audit Evidence on Audit Quality." International Journal of Multicultural and Multireligious Understanding 8, no. 7 (2021): 653. http://dx.doi.org/10.18415/ijmmu.v8i7.2936.

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This study aims to determine the effect of competence, independence, accountability, and audit evidence on audit quality. The sample used in this study were auditors who work at the Public Accounting Firm in Bandung and obtained 36 auditors as respondents. The data source used is primary data obtained by distributing questionnaires. This study uses a non-probability sampling method with purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Based on the research result, it can be concluded that the variabl

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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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Heni, Heni, Yosefa Sayekti, and Siti Maria Wardayati. "New Perspective: Measuring Auditor Professionalism in Fraud Detection." Wiga : Jurnal Penelitian Ilmu Ekonomi 10, no. 2 (2020): 191–99. http://dx.doi.org/10.30741/wiga.v10i2.623.

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This research provides a new point of view to measure the professionalism of BPKP auditors in the field of investigation by utilizing the professionalism stated in the Regulation of the Head of BPKP 2010. The research was conducted on BPKP auditors in Java and Bali by filling out a questionnaire distributed via google form. From the distributed questionnaire obtained 51 respondents who participated in this study. Based on the data obtained, hypothesis testing was carried out using the Structural Equation Model (SEM) with the SmartPLS version 3.2.6 software. The results prove that auditor profe

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FitzGerald, Jerry. "Data Flow Diagrams for Auditors Part One." EDPACS 15, no. 4 (1987): 1–11. http://dx.doi.org/10.1080/07366988709450441.

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FitzGerald, Jerry. "Data Flow Diagrams for Auditors Part Two." EDPACS 15, no. 5 (1987): 1–7. http://dx.doi.org/10.1080/07366988709450447.

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Dunmore, David B. "A Rule-Based Expert System for Auditors." EDPACS 15, no. 3 (1987): 1–5. http://dx.doi.org/10.1080/07366988709452218.

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Borthick, A. Faye, and Mary B. Curtis. "Due Diligence on Fast-Fashion Inventory through Data Querying." Journal of Information Systems 22, no. 1 (2008): 77–93. http://dx.doi.org/10.2308/jis.2008.22.1.77.

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In this simulation of a merger and acquisition due diligence engagement for a fast-fashion retailer's inventory account, learners develop IT audit skills by (1) preparing a business process representation, (2) identifying audit objectives for testing management assertions about inventory, (3) designing audit procedures to implement audit objectives, (4) querying data files to execute audit procedures, and (5) communicating results. The simulation develops skills for analyzing data to verify the internal consistency of accounting records and to detect conditions warranting further investigation

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Marx, Ben, and Deon Oosthuizen. "Risk assessment and mitigation at the information technology companies." Risk Governance and Control: Financial Markets and Institutions 6, no. 2 (2016): 44–51. http://dx.doi.org/10.22495/rcgv6i2art6.

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Developing computer software that is free from material defects is the ultimate goal for software developers; however, due to the cost and complexity of software development, it is a goal that is unlikely to be achieved. As a consequence of the inevitable defects that manifest within computer software, the task of software patch management becomes a key focus area for software companies, IT departments, and even end users. Audit departments, as part of their responsibilities, are required to provide assurance on the patching process and therefore need to understand the various decision-making

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Krishnan, Gopal V., and Changjiang (John) Wang. "Are Capitalized Software Development Costs Informative About Audit Risk?" Accounting Horizons 28, no. 1 (2013): 39–57. http://dx.doi.org/10.2308/acch-50580.

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SYNOPSIS Capitalization of software research and development costs (SDC) under SFAS No. 86 is the only exception to SFAS No. 2 that calls for immediate expensing of R&D costs. Although intangible assets have become increasingly relevant for firm valuation, they remain largely unexplored in audit research. This is an important topic because intangible assets, especially those that are internally developed, pose greater challenges in assessing audit risk relative to tangible assets. Capitalization of SDC offers a unique opportunity to study how auditors assess audit risk associated with the

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Eleyan, Derar, Abed Othman, and Amna Eleyan. "Enhancing Software Comments Readability Using Flesch Reading Ease Score." Information 11, no. 9 (2020): 430. http://dx.doi.org/10.3390/info11090430.

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Comments are used to explain the meaning of code and ease communications between programmers themselves, quality assurance auditors, and code reviewers. A tool has been developed to help programmers write readable comments and measure their readability level. It is used to enhance software readability by providing alternatives to both keywords and comment statements from a local database and an online dictionary. It is also a word-finding query engine for developers. Readability level is measured using three different formulas: the fog index, the Flesch reading ease score, and Flesch–Kincaid g

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Lestari, Depi, Sepky Mardian, and M. Asmeldi Firman. "Why don't auditors use computer-assisted audit techniques? study at small public accounting firms." Indonesian Accounting Review 10, no. 2 (2020): 105. http://dx.doi.org/10.14414/tiar.v10i2.1974.

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This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The object of this study is the auditors working at Public Accounting Firms in Jakarta area. Sampling is done using purposive sampling technique. Data collection is carried out through questionnaires. The research method used is associative research with Partial Least Square (PLS), Structural Equation Modeling (SEM), and Parallel Least Square (PLS) approaches. The results of this study show that technology, organization, and environment (TOE) do not have

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Deshmukh, Ashutosh, and Ido Millet. "An Analytic Hierarchy Process Approach To Assessing The Risk Of Management Fraud." Journal of Applied Business Research (JABR) 15, no. 1 (2011): 87. http://dx.doi.org/10.19030/jabr.v15i1.5693.

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<span>The purpose of this study is to demonstrate how the Analytical Hierarchy Process (AHP) can be employed to assess the risk of management fraud. The paper illustrates how the AHP can be used to measure red flags on a scale of varying intensities, to aggregate various red flags, and to derive a single measure of risk of management fraud. The significant red flags identified in past empirical research are used in this study for illustrative purposes and the AHP models are implemented in Expert Choice (1997) software. The AHP allows auditors to customize their approaches in assessing th

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Utami Magister Akuntansi Pascasarjana, U, Nur Muchlisiah. "PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN." Bongaya Journal for Research in Accounting (BJRA) 2, no. 2 (2019): 39–48. http://dx.doi.org/10.37888/bjra.v2i2.193.

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This research was conducted by aiming to determine the effect ofwhistleblowing systems, auditor capabilities, auditor professional skepticism andindependence of fraud detection. This study uses primary data using a questionnaire of33 auditors as a sample of all auditor numbers as many as 48 auditors working at theInspectorate Office of South Sulawesi Province. Data analysis using multiple regressionwith the help of SPSS software. The results of this study indicate that: (1) Whistleblowingsystems have a positive and significant effect on fraud detection: (2) The auditor's abilityhas a positive

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Salehi, Mahdi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian, and Seyed Hamed Fahimifard. "Auditors’ response to readability of financial statement notes." Asian Review of Accounting 28, no. 3 (2020): 463–80. http://dx.doi.org/10.1108/ara-03-2019-0066.

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PurposeThe main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO).Design/methodology/approachThe statistical population of this study includes all listed firms on the Tehran Stock Exchange (TSE) for the period of 2012–2017. The systematic elimination method is used for sampling and multiple regression and EViews software are used for testing the hypothesis models.FindingsThe obtained results show that there is a significant and positive relationship between audit r

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O'Donnell, Ed, and Joseph J. Schultz. "The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments." AUDITING: A Journal of Practice & Theory 22, no. 2 (2003): 265–79. http://dx.doi.org/10.2308/aud.2003.22.2.265.

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Some large public accounting firms that emphasize the business risk audit methodology revised their audit support software to organize audit evidence around business process rather than transaction cycle. These business-process-focused (BPF) systems present client information grouped by value chain activities, while firms that use traditional transaction-cycle-focused (TCF) audit support software might group client information primarily by account classification. Our study examines whether the presentation differences between BPF and TCF audit support software influence auditors' risk judgment

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Sari, Rida Perwita, Sri Hastuti, and Oryza Tannar. "Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector." Journal of Economics, Business, and Government Challenges 2, no. 1 (2019): 22–38. http://dx.doi.org/10.33005/ebgc.v2i1.61.

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The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a qu

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Sari, Rida Perwita, Sri Hastuti, and Oryza Tannar. "Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector." Journal of Economics, Business, and Government Challenges 3, no. 2 (2021): 95–106. http://dx.doi.org/10.33005/ebgc.v3i2.122.

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   The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in

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Qin, Zhi Gang. "Tax Auditing in Enterprise Resource Planning (ERP) Systems: The Influence and Countermeasures." Advanced Materials Research 129-131 (August 2010): 490–94. http://dx.doi.org/10.4028/www.scientific.net/amr.129-131.490.

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ERP systems have great influence on the tax auditing in enterprises implemented by the taxation authorities. This paper analyzes the influence caused by ERP on tax auditing and the countermeasures can be taken by the tax auditors. The major influence caused by ERP on tax auditing is as follows. The visible tax auditing clues reduce. The emphases of tax auditing should be changed. And the data collection of tax auditing becomes more difficult. In order to deal with the influence caused by ERP systems, the tax auditors should take the following countermeasures: Strengthen the controls before the

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Ashton, Bob, and Wing Sze Lai. "An Introduction to Sap R/3 for is Auditors." EDPACS 27, no. 12 (2000): 1–11. http://dx.doi.org/10.1201/1079/43258.27.12.20000601/30341.1.

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Kaplan, Jim. "Building Professional Relationships for Auditors Using Online Social Networks1." EDPACS 40, no. 2 (2009): 1–7. http://dx.doi.org/10.1080/07366980903355887.

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Menendez, Doug. "Introducing Information Systems Auditors to the Unix Operating System." EDPACS 19, no. 1 (1991): 8–15. http://dx.doi.org/10.1080/07366989109451255.

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Wescott, Ross. "Information Systems Auditors' Role in the Enterprise Process Review." EDPACS 22, no. 9 (1995): 1–8. http://dx.doi.org/10.1080/07366989509452254.

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Wahyudin Nor. "Determinants Of Auditor Motivation In The Government Audit market." Restaurant Business 118, no. 11 (2019): 456–69. http://dx.doi.org/10.26643/rb.v118i11.11074.

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Act No. 15/2006 is concerned with the Audit Board of the Republic of Indonesia (BPK), while its authority is vested article 9 (1). In performing its duties, the BPK has an authority to recruite experts and/or auditors externally on behalf of the BPK. This provides a great opportunity for motivated external auditors to audit state finances. To have a better knowledge of the audit bid in the government sector, it is important to understand external auditor opinion on their motivation in pursuing audit engagements on the government audit market. Based on the above idea, the objectives of this stu

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Indra, Indra, Rindu Rika Gamayuni, and Usep Syaipudin. "The effect of audit cost, information technology, and auditor's competence on audit quality during the COVID-19 Pandemic." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (2021): 95–112. http://dx.doi.org/10.28986/jtaken.v7i1.527.

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The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality during the work from home (WFH) policy. This study processed questi

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Febri Yanti, Mela, Ethika Ethika, and Ari Frinola Minovia. "PERSEPSI AKUNTAN PUBLIK DAN AKUNTAN PENDIDIK TERHADAP KONSEP DASAR, PENGUKURAN DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 2, no. 2 (2021): 302–18. http://dx.doi.org/10.31258/jc.2.2.302-318.

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This study aims to examine empirically the differences in auditors and lecturers' perceptions of basic concepts, measurements and environmental accounting disclosures.This research was conducted at Public Accountants registered at the Indonesian Institute of Public Accountants (IAPI) in Padang City and Accounting Educators who hold accountants at State and Private Universities in Padang City. The sample selection was based on convenience sampling method and finally obtained 31 auditors and 31 lecturers who had met the criteria for sampling. The data analysis technique used to test the hypothes

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Fukukawa, Hironori, and Theodore J. Mock. "Auditors’ evidence evaluation and aggregation using beliefs and probabilities." International Journal of Approximate Reasoning 53, no. 2 (2012): 190–99. http://dx.doi.org/10.1016/j.ijar.2010.11.003.

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Cristea, Lavinia Mihaela. "Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era." Pénzügyi Szemle = Public Finance Quarterly 66, Special edition 2021/1 (2021): 68–82. http://dx.doi.org/10.35551/pfq_2021_s_1_4.

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Like any business process, auditing is a process that can be perfected, technology complementing a set of advanced data processing skills and techniques. The objective of this paper is to research the way how Romanian auditors work and perceive the impact of IT on audit missions. The results of the conducted survey, based on 102 responses, highlight a series of working tools (Data Analytics, Microsoft Excel, Data Automation) which, through the analysis of the Big Data phenomenon, facilitate the audit process. Regarding the software category, Ciel Audit and Revision, Gaudit, CaseWare are among

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