Relevant bibliographies by topics / Computer assisted audit tools and techniques

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Computer assisted audit tools and techniques'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Computer assisted audit tools and techniques"

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Coderre, David. "Broadening the Audit Scope with Computer-Assisted Audit Tools and Techniques." EDPACS 24, no. 8 (February 1997): 1–15. http://dx.doi.org/10.1080/07366989709452298.

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Braun, Robert L., and Harold E. Davis. "Computer‐assisted audit tools and techniques: analysis and perspectives." Managerial Auditing Journal 18, no. 9 (December 2003): 725–31. http://dx.doi.org/10.1108/02686900310500488.

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Mahzan, Nurmazilah, and Andy Lymer. "Examining the adoption of computer-assisted audit tools and techniques." Managerial Auditing Journal 29, no. 4 (April 29, 2014): 327–49. http://dx.doi.org/10.1108/maj-05-2013-0877.

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Purpose – The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs adoptions would be helpful to aid wider development of these technologies in internal audit functions. Design/methodology/approach – To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current theories that are seeking to better explain the various elements that constitute IT adoption processes. In particular, it makes use the “Unified Theory of Acceptance and Use of Technology” (UTAUT). UTAUT is used to structure the analysis of ten semi-structured, qualitative, interviews of key decision-makers in adoptions of CAATTS in internal audit functions in exploring the key factors that drove the successful adoption of these IT technologies. The most widely used CAATTs tools available to internal auditors is currently GAS. This study specifically focuses on GAS tools. Findings – This paper explores the successful adoption of GAS in ten cases to draw out the general factors that appear to be essential elements that lead to successful adoptions. From this basis, the paper proposes an initial model, built on existing theories of IT adoption more generally, as a theoretical basis for GAS adoption by decision-makers in an internal audit setting to better understand what may be essential factors to their adoption decisions to be likewise successful. Results suggest that two constructs from UTAUT (performance expectancy and facilitating conditions) appear to be particularly important factors influencing successful adoptions of GAS in this domain. However, the UTAUT constructs of social influence and effort expectancy are not found by this study to be as important in this specific IT adoption domain. UTAUT also proposes four moderating factors that influence the constructs. This paper explores two of these moderators – experience and voluntariness – and shows that both are keys to the constructs application to this domain. Originality/value – The paper examines the motivation for CAATTs adoption by internal auditors using the UTAUT framework commonly used in information system research but not so to date in this domain where there is professional guidance suggesting wider use of technology should be made compared to actual usage.
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Ebimobowei, Appah, G. N. Ogbonna, and Zuokemefa P. Enebraye. "Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria." Research Journal of Applied Sciences, Engineering and Technology 6, no. 2 (June 10, 2013): 187–95. http://dx.doi.org/10.19026/rjaset.6.4057.

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hamdan Rasheed Aljamal, Tamer, Sharul Effendy bin Janudin, and Azam Abdelhakeem. "Factors influencing usage of computer assisted audit techniques: evidence from Jordanian private’s companies." Global Journal of Economics and Business 10, no. 1 (February 2021): 199–210. http://dx.doi.org/10.31559/gjeb2021.10.1.14.

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Purpose – The aim of this research paper is to analyze the factors influencing the utilization of Computer Assisted Audit Techniques (CAATs) system in Jordanian private companies. Design/methodology/approach – The collection of data was done through questionnaire survey on 200 businesses in Jordan. A total of 255 respondents who used CAATs system including accountants and internal auditors had been surveyed. Respondents received their questionnaires through mail and 226 responses had been received. The findings were analyzed by the employment of SPSS version 25, and SmartPLS 3.0. The analyses involved the evaluation of the constructs’ correlation through partial least square. Findings - The results indicate a significant and positive correlation between the factors of Unified Theory of Acceptance and Use of Technology (UTAUT) such as facilitating conditions, effort expectancy, performance expectancy and social influence, and the utilization of CAATs among Jordanian businesses. Limitations – Private companies is the limitation of this study. Practical implications – The findings are very essential to business organizations. This is because audit firms, and computer audit divisions are facing problems in CAATs’ adoption. The problems are preventing the firms from using automated tools to conduct computer audit. Moreover, managers often hide their technology from internal auditors. Originality/value –This paper is the first of its kind that analyses UTAUT factors in Jordanian private companies in regard to internal auditors.
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Siew, Eu-Gene, Khairina Rosli, and Paul H. P. Yeow. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia." International Journal of Accounting Information Systems 36 (March 2020): 100445. http://dx.doi.org/10.1016/j.accinf.2019.100445.

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Ahmi, Aidi, Siti Zabedah Saidin, and Akilah Abdullah. "Examining CAATTs Implementation by Internal Auditors in the Public Sector." Indian-Pacific Journal of Accounting and Finance 1, no. 2 (April 1, 2017): 50–56. http://dx.doi.org/10.52962/ipjaf.2017.1.2.14.

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Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.
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Valencia Duque, Francisco Javier, Johnny Alexander Tamayo Arias, and Katherine Osorio López. "Tecnologías de información y comunicaciones en el control fiscal colombiano." Administración y Desarrollo 45, no. 2 (December 1, 2015): 208. http://dx.doi.org/10.22431/25005227.13.

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En los últimos años se han evidenciado grandes cambios tecnológicos en las organizaciones, que han transformado el proceso de auditoría: de una basada en procesos análogos, a una influenciada de manera radical por las Tecnologías de Información y Comunicaciones, que se materializa en diferentes técnicas y herramientas de auditoría agrupadas en lo que la literatura académica denomina Computer Assisted Audit Tools and Techniques (CAATT). Este artículo presenta una revisión de la evolución del uso de Tecnologías de Información y Comunicaciones en el ámbito de la auditoría, y las principales perspectivas al respecto; esto servirá de preámbulo al análisis de las herramientas tecnológicas que usan las Contralorías del país en cumplimiento de su función fiscalizadora. Se concluye que existe un Control Fiscal cuyas herramientas y procesos tecnológicos han sido enfocados en una auditoría con y alrededor del computador, pero que no ha avanzado hacia una auditoría a través del computador.
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Marston, Claire, Rob Dixon, and Paul Collier. "Internal Auditors and the Prevention and Detection of Computer Fraud." Journal of Information Technology 4, no. 4 (December 1989): 230–38. http://dx.doi.org/10.1177/026839628900400406.

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This study examines the involvement and attitudes of internal auditors to the prevention and detection of computer fraud. This approach differs from previous research which has concentrated on learning from frauds which have occurred. The main enquiry was by means of a questionnaire sent to members of the Institute of Internal Auditors. Verification and additional information was forthcoming by visiting some respondents. Almost a fifth of internal audit departments reported that they had no specific responsibility for either prevention or detection of computer fraud. It was clear that where responsibility was acknowledged, it is generally on an informal basis or is self imposed. Internal auditors reported that most reliance was placed on computer assisted tools and manual techniques like input/output reconciliation for detection of computer fraud. Few of the organisations surveyed had any laid down guidelines what to do in the case of a fraud discovery. Where guidelines did exist they called for dismissal and prosecution. In smaller firms, external auditors have a larger role in the prevention and detection of computer fraud than in larger firms. Opinion on the prevention and detection of computer fraud included the view that as network systems become more common, so detection and prevention will become more difficult. In addition it was claimed that management did not appreciate the level of the threat. Internal auditors feel that they have a role to play, but highlighted the fact that there is a shortage of staff with the requisite skills.
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Serpeninova, Iu, S. Makarenko, and M. Lytvynova. "COMPUTER-ASSISTED AUDIT TECHNIQUES: MAIN ADVANTAGES AND DISADVANTAGES." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2019): 53–58. http://dx.doi.org/10.21272/1817-9215.2019.3-7.

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The authors substantiate the positive role of information technology in auditing and computer-assisted audit techniques for decision-making during various audit procedures. It is established that the International Auditing Practice Regulation IASP - "Computer Assisted Audit Techniques" play a fundamental role in regulating their use by auditors during rendering assurance and other related services. It was proved, that the auditors use computer-assisted audit techniques for various reasons. Moreover, it helps them to better plan and prepare themselves for all the challenges that today’s competing environment is bringing to them The key advantages of using computer-assisted audit techniques are substantiated, which are mainly refer to improving the efficiency and reliability of the auditor's work, reduce its complexity. Additional advantages concern the ability to create electronic worksheets on a centralized database, the possibility to detect fraud, continuous monitoring as a constant process of accumulating, analysing and reporting company database, testing the client's accounting software, testing of bulky volumes of database in a short time and with good accuracy, testing the database source, making comparisons between the results obtained swallow computer-assisted techniques and the results of classical tests, the ability to check specific risk. In contrast the most significant disadvantages and obstacles to the use of computer-assisted audit techniques were characterized. They are associated with high cost and complexity of implementation technologies as well as high initial cost of installation and maintaining computer-assisted audit techniques, inadequacy of simplified accounting software, overstatement of investigations, and high requirements to effectiveness of client database. Keywords: audit, information technology in audit, computer-assisted audit techniques.
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Dissertations / Theses on the topic "Computer assisted audit tools and techniques"

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Sobkuliaková, Lucia. "Využití softwarových nástrojů v oblasti detekce podvodných jednání." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162598.

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The subject of this Master thesis is an application of fraud detection softwares. Except computer assisted audit tools and techniques and fraud management systems thesis deal with new methods like using neural network model or logistic regresion model.The thesis also contains comparison of the best softwares for fraud examinations.
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Dalgarno, Barney, and n/a. "Developing constructivist computer assisted learning resources : theory, techniques and tools." University of Canberra. Computing, 1999. http://erl.canberra.edu.au./public/adt-AUC20060704.114538.

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Accepted teaching and learning practices have undergone major changes during the past two decades. They have been underpinned by shifts in psychological and pedagogical theory, the most recent of which fit broadly under the heading of constructivism. During this time, there have also been significant changes in the development of Computer Assisted Learning (CAL) resources. These changes have tended to be driven by technological developments, such as the availability of desktop computers with multimedia capabilities, and more recently the increasing prominence of the Internet, rather than developments in teaching and learning theory. The aim of this research is to analyse the implications of a constructivist view of teaching and learning for the development of CAL resources. Specifically, the research attempts to describe the nature of constructivist CAL resources, before proposing a model for the development of such resources. The capabilities of existing tools for the development of constructivist CAL resources are also analysed. In looking at the nature of constructivist CAL resources, developments in pedagogical theory that have lead to the constructivist position are reviewed, along with constructivist theories of teaching practice. This body of theory is then synthesised into ten principles of constructivist teaching and learning. The implications of a constructivist view of teaching and learning for CAL resources are then examined. A range of constructivist CAL approaches are identified, and a classification scheme for constructivist CAL is proposed. This scheme involves the classification of a CAL approach according to the learner activities it facilitates, the input techniques used and the processing and output techniques used. The process of developing CAL resources is then addressed. The selection of CAL approaches that are likely to assist with the achievement of specific categories of learning outcome is recognised as being central to this process. Matrices relating categories of learning outcome to categories of learner activity and categories of learner activity to categories of input, processing and output technique are proposed. A model for developing CAL resources, that makes use of these matrices is proposed. In developing this model, instructional design models and software development models are reviewed. Finally, support provided by existing authoring tools, for the development of constructivist CAL resources using the proposed model is examined. Six of the most popular authoring tools, including tools designed primarily for CD-ROM based resource development and tools designed primarily for Web-based development are reviewed.
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Lynn, David F. "Automotive Design Education: Integrating Computer Based Tools with Traditional Techniques." Thesis, Available online, Georgia Institute of Technology, 2006, 2006. http://etd.gatech.edu/theses/available/etd-04102006-020924/.

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Al-Farah, A. R. "An investigation of an audit expectation gap concerning the use of computer assisted audit techniques in developing countries - the case of Jordanian audit firms." Thesis, University of Newcastle upon Tyne, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.536962.

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Ahmi, Aidi. "Adoption of generalised audit software (GAS) by external auditors in the UK." Thesis, Brunel University, 2012. http://bura.brunel.ac.uk/handle/2438/7357.

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This research is motivated by the interest in understanding the usage of the Generalised Audit Software (GAS) by external auditors within public accounting firms. GAS is a tool used by auditors to automate various audit tasks. It helps auditors to analyse accounting data electronically where it is quite impossible to do so manually. GAS is claimed to be the most influential Computer Assisted Audit Tools and Technique (CAATTs) that can facilitate the audit objective. However, research has found that there is little evidence that auditors have extensively adopted GAS. Even greater benefits have been promoted since the existence of GAS, but auditors do not really seem to be interested in this tool. Most previous studies have focused on either internal auditors, large accounting firms, other countries or merely adopters of GAS. However, there is little evidence that the study of GAS has been conducted on external auditors, especially in small and medium sized accounting firms in the United Kingdom (UK). This study helps to fill this gap by exploring the use of GAS among them, and covers both adopters and non-adopters of GAS. Through an online survey using both close and open-ended questions, this issue has been investigated among registered statutory auditors. The primary aim of this study is to explore the current usage of GAS and to understand the factors that influence the use of GAS as well as the perceptions and expectations of using GAS. The views are gathered from both auditors who are already implementing GAS and those who are not using GAS. A framework was developed to identify a range of relevant factors which are important when considering the application of GAS. Responses from 205 statutory auditors across the UK were then mapped against the framework. Of the 14 variables used to test the factors that influence the use of GAS, only six of them are found to be significant from logistic regression analysis. These are firm size, experience of auditors in computerised auditing, organisational influence, client factor, audit engagement allocation and perceived usefulness. The findings show that the utilisations of GAS is unusually low among audit firms in the UK. Almost 73% of external auditors make no use of GAS, due to the limited perceived benefit of using GAS for auditing small clients. While some respondents recognised the advantages of GAS, they were put off by what they believed to be high implementation costs; the significant learning curve and adoption process; and lack of ease of use. Some auditors expressed their awareness of GAS, but most of them showed a preference for using traditional auditing methods instead. A few problems have also been identified in causing the limitation of GAS usage. This study contributes to the literature on suggestions to improve the use of GAS that can be used by small and medium sized public accounting firm, which is lacking in existing research related to this group. In sum, this study has deepened current understanding of the GAS usage among small and medium sized audit firms in the UK, and has provided useful insights for audit professionals, software developers, vendors, standards setters, academicians and researchers. This study has also opened up the possibilities for further study on GAS or related areas either in the UK or other places in the world.
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Jarvis, Matthew P. "Applying machine learning techniques to rule generation in intelligent tutoring systems." Link to electronic thesis, 2004. http://www.wpi.edu/Pubs/ETD/Available/etd-0429104-112724.

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Thesis (M.S.)--Worcester Polytechnic Institute.
Keywords: Intelligent Tutoring Systems; Model Tracing; Machine Learning; Artificial Intelligence; Programming by Demonstration. Includes bibliographical references.
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Barros, Marcelo Gomes de. "O uso das ferramentas em auditoria "Computer Audit Auxiliary Techniques and Tools - CAAT" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras no Brasil." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/584.

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Made available in DSpace on 2015-12-04T11:45:18Z (GMT). No. of bitstreams: 1 Marcelo_Gomes_de_Barros.pdf: 512439 bytes, checksum: 648452f88c671e15ddcdd5bd166e392c (MD5) Previous issue date: 2003-07-01
In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject.
In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject.
Neste in??cio do s??culo XXI, o Brasil alcan??ou um desenvolvimento empresarial incomensur??vel, proporcionado pelo efeito em cadeia da globaliza????o, passando por in??meras reestrutura????es e reengenharias, levando a extin????o de diversas tarefas, com o objetivo de acompanhar o que acontece no mundo, acabando, principalmente, com a burocratiza????o que enra??za nossos alicerces de neg??cio, acelerando a velocidade da informa????o e da tomada de decis??es em prol da entidade, al??m da coloca????o da empresa nacional no mercado competitivo global. Com a mudan??a do ambiente e das necessidades das empresas, a presta????o de servi??os de auditoria foi for??ada a acompanhar esta evolu????o em prol de sua subsist??ncia, fato que gerou o desenvolvimento da classe cont??bil, com melhoria da qualidade na presta????o de servi??os e avan??os da legisla????o pertinente. Este novo ambiente trouxe novas perspectivas, a simples execu????o da tarefa contratada passou a ser o m??nimo e a excel??ncia na presta????o de servi??o passou a ser o indispens??vel, com o contratado deixando de ser o "n??o participativo" com fun????es espec??ficas e limitadas para se tornar um colaborador na cria????o de novas id??ias, contribuindo para a melhoria do ambiente e do sistema de informa????es, agindo como facilitador na visualiza????o das ferramentas para tomada de decis??es, bem como sugerindo caminhos alternativos para encontrar a melhor solu????o. Para alcan??ar este status, a evolu????o tecnol??gica do ambiente de auditoria foi vital, proporcionando a automatiza????o de seus processos, gerando uma evolu????o do perfil do auditor tradicional - aquele que corrobora as informa????es das demonstra????es financeiras para emitir sua opini??o - para um aliado que contribui para a melhoria da empresa, visando o crescimento m??tuo. Por meio de pesquisa de campo, este trabalho pode alcan??ar seus objetivos, efetuando um mapeamento da situa????o atual sobre o uso das ferramentas de auditoria "Computer Audit Auxiliary Techniques and Tools - CAATs" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras, visando sanar as necessidades dos clientes de auditoria, dando apoio ??s empresas de auditoria independente em seu esfor??o de automatiza????o das etapas de trabalho, criando espa??o para a cria????o de talentos, devidamente valorizados pelo conhecimento adquirido. Adicionalmente, este trabalho tem como objetivo proporcionar ao ambiente liter??rio a compila????o de informa????es antes n??o dispon??veis aos interessados.
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Persson-Holmes, Paul, and Pontus Lyngsten. "IT in auditing : A descriptive study about IT-tool usage, IT knowledge, and the future digital environment for auditors." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172383.

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The audit industry is under a digital transformation where various IT-tools are being frequently used by auditors at different experience levels. It is almost impossible to perform an audit with good results without using any IT-tools. Therefore, pressure is put on audit firms,both Big 4 and Non-Big 4 firms to stay ahead or at least up to date in terms of the digital development, implementation and usage of IT-tools to not fall behind its competitors. Educating the audit team members in the different information technology systems (IT) will be of great importance so that auditors can utilize new technology and enhance audit quality.This study contributes with practical knowledge by mapping out and describing in detail how and in which IT-tools auditors spend their time in during their commitments during a typical week. Secondly, the study provides insights on the current IT-knowledge among auditors, which is a factor that influences the use of IT-tools among auditors. Further, this also includes, getting an enhanced understanding of what type of IT-knowledge that is required today, for the audit team member at a specific level, ranging from associates to partners at Big 4 and Non-big 4 firms. Thirdly, the thesis will also discuss impacts of digitalisation and advanced technologies in auditing and give an update of to what degree advanced technologies has been implemented.This was possible to accomplish through an online questionnaire and interview sessions which implied that seven different types of software are used by auditors where Spreadsheet software is one of the most frequently used IT-tools. Auditors generally use software they are familiar with and a resistance towards new software exists. The study also highlights the discussion if the implementation and use of advanced technologies is as widespread as the auditing firms are picturing it. Additionally, there is still a general lack of IT-skills among auditors, and students seeing a future in the auditing profession would have to take responsibility over their own IT-knowledge increasement alongside with educators implementing more IT-courses for students studying Business administration.
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Pedro, Inês Filipe da Silva. "Tecnologias da informação em auditorias financeiras : uso, importância e risco." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17344.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo contribui para uma maior perceção da importância da utilização das TI e de especialistas em auditorias de sistemas de informação em auditorias financeiras, bem como dos riscos a que os auditores estão sujeitos nos dias de hoje. Desta forma, identificou-se qual a importância do uso de especialistas em auditorias de sistemas da informação em auditorias financeiras, os fatores que influenciam os auditores financeiros a usarem as TI, nomeadamente as Técnicas de Auditoria Assistidas por Computador (TAAC’s), qual a importância do uso de TAAC’s e por fim procura perceber se os auditores estão conscientes dos riscos que surgem com o aumento da utilização das TI’s por parte dos seus clientes. Foi realizado um focus group com especialistas em segurança da informação, uma entrevista a um auditor financeiro de uma Big4 e aplicados questionários a Revisores Oficiais de Contas (ROC’s) portugueses. Para análise dos dados do questionário foi utilizada a metodologia de análise de componentes principais. Pode concluir-se que especialistas em auditoria de sistemas de informação são importantes para planear e executar testes de controlos de TI, que as TAAC’s são especialmente importantes para que os auditores possam trabalhar sobre a totalidade da informação e não apenas sobre uma amostra e que são três os fatores principais a influenciarem o seu uso: suporte organizacional e aptidão, influência social e da empresa e expetativa de desempenho. Os resultados indicam ainda que os auditores estão conscientes dos riscos de manipulação da informação.
This study contributes to a greater understanding of the importance of the use of IT and of specialists in information systems audits in financial audits, as well as the risks to which auditors are subject to nowadays. Thus, we identified the importance of having specialists in information systems audits in financial audits, the factors that influence financial auditors to use IT, namely Computer Assisted Audit Techniques (CAAT's), how important is the use of CAAT’s and finally we tried to understand if the auditors are aware of the risks that arise with the increase of the use of the IT's by their clients. A focus group with information security experts, an interview with a financial auditor of a Big4, and surveys were applied to Portuguese Official Chartered Accountants. For the analysis of the data of the questionnaire, the principal components analysis methodology was used. It may be concluded that information systems auditing experts are important in planning and executing IT control tests, that CAAT’s are especially important so that auditors can work on all of the information and not just on a sample, and that organizational support and skills, social and business influence and performance expectancy are the three main factors that influence their use. The results also indicate that auditors are aware of information manipulation risks.
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Capin, Mario, and Olle Nyman. "Användningen av revisionsverktyg : en kvantitativ studie om faktorer som påverkar användningen av revisionsverktyg i Sverige." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19984.

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Digitaliseringen av revisionsbranschen har varit ett omdiskuterat ämne, vilket beror på att branschen har genomgått stora förändringar under de senaste åren. Digitaliseringen har påverkat hur uppgifter utförs och hur problem tas an, vilket har och kommer innebära en förändring av samhällets olika delar. Sedan tidigare har det forskats på vilka faktorer som påverkar användningen av revisionsverktyg bland revisionsbyråer och revisorer, däremot mindre ur en svensk synvinkel. Syftet med denna studie är således att identifiera och bekräfta eller dementera tidigare forsknings funna faktorer som påverkar användningen av revisionsverktyg, samt testa dessa faktorers tillämpbarhet i Sverige. För att undersöka studiens syfte har en kvantitativ ansats använts med hjälp av en webbaserad enkät som har skickats ut till svenska revisionsbyråer. Hypoteserna i studien är baserade på den redan existerande forskningen. Studien utgår från Technology-Organization-Environment ramverkets tre kontexter, den tekniska, organisatoriska och miljömässiga. Faktorerna som undersöktes under respektive kontext var IT-kunskap, uppmuntran och standarder. Resultatet indikerar att det finns faktorer som påverkar användningen av revisionsverktyg även i en svensk kontext. Studien kan påvisa att uppmuntran och standarder har en signifikant påverkan på användningen. Det finns emellertid ett fortsatt behov av att forska vidare på ämnet då följande studies förklaringsgrad visar på en liten variation i användningen av verktygen.
The digitalisation of the audit profession has been a discussed topic due to the major changes in the industry in recent years. The digitalisation has affected how tasks are performed and how problems are addressed, which has caused changes in different parts of society. Factors that influence the use of Computer Assisted Audit Tools (CAATs) have previously been researched, but less in a Swedish context. The purpose of this study is to identify and confirm or deny previous factors found to affect the use of CAATs as well as the applicability of those factors in Sweden. To examine the purpose of the study a quantitative approach was used with the help of a web-based survey, sent out to Swedish auditing firms. The hypotheses in this study are based on previous research in the field. The study is based on the three contexts of the Technology-Organization-Environment framework, the technical, organisational and environmental context. The factors that were examined under each context were IT-knowledge, encouragement and standards. The result indicates that there are factors that affect the use of CAATs in a Swedish context. The study proves that encouragement and standards have a significant impact on the use of the tools. However, there is a continuing need to research the subject further as the degree of explanation in the analysis shows a small variation in the use of the tools.
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Books on the topic "Computer assisted audit tools and techniques"

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Canadian Institute of Chartered Accountants, ed. Application of computer-assisted audit techniques. 2nd ed. Toronto: Canadian Institute of Chartered Accountants, 2007.

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Fee, Kenneth. 101 learning and development tools: Essential techniques for creating, delivering, and managing effective training. London: Kogan Page, 2011.

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Krantz, Steven G. How to teach mathematics. Providence, Rhode Island: American Mathematical Society, 2015.

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Canadian Institute of Chartered Accountants., ed. Application of computer assisted audit techniques using microcomputers. [Toronto]: Canadian Institute of Chartered Accountants, 1994.

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Evaluation and Implementation of Distance Learning: Technologies, Tools and Techniques. Idea Group Publishing, 1999.

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Educating Literacy Teachers Online: Tools, Techniques, and Transformations. Teachers College Press, 2013.

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Book chapters on the topic "Computer assisted audit tools and techniques"

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Kamal, Sara, Iman M. A. Helal, Sherif A. Mazen, and Sherif Elhennawy. "Computer-Assisted Audit Tools for IS Auditing." In Internet of Things—Applications and Future, 139–55. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-3075-3_10.

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Jaber, Raed Jameel, and Rami Mohammad Abu Wadi. "Auditors’ Usage of Computer-Assisted Audit Techniques (CAATs): Challenges and Opportunities." In Lecture Notes in Computer Science, 365–75. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02131-3_33.

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Müller, Georg. "Computer-Assisted Interfacing: On the Use of Computer Simulation for Theory Construction." In Tools and Techniques for Social Science Simulation, 26–47. Heidelberg: Physica-Verlag HD, 2000. http://dx.doi.org/10.1007/978-3-642-51744-0_3.

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"Computer-Assisted Audit Tools and Techniques." In IT Audit, Control, and Security, 304–28. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269138.ch13.

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"Computer-Assisted Audit Tools and Techniques." In Brink's Modern Internal Auditing, 481–504. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118371558.ch21.

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Murdock, Dr Hernan. "Computer-Assisted Audit Tools and Techniques (CAATTs)." In Auditor Essentials, 105–9. Auerbach Publications, 2018. http://dx.doi.org/10.1201/9781315178141-26.

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"Auditing Information Technology Using Computer- Assisted Audit Tools and Techniques." In Information Technology Control and Audit, Second Edition. Auerbach Publications, 2004. http://dx.doi.org/10.1201/9780203488812.ch4.

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"Auditing Information Technology Using Computer-Assisted Audit Tools and Techniques." In Information Technology Control and Audit, Third Edition, 101–28. Auerbach Publications, 2008. http://dx.doi.org/10.1201/9781420065541.ch5.

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"Continuous Auditing and Computer-Assisted Audit Techniques." In Brink's Modern Internal Auditing, 273–93. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119180012.ch11.

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Marin-Pantelescu, Andreea. "Financial Audit in Romanian Enterprises." In Management Accounting Standards for Sustainable Business Practices, 118–37. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0178-8.ch006.

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The chapter proposes an interdisciplinary perspective and explores from the theoretical and practical point of view approaches of management accounting and their impact on different companies in Romania. Also, the chapter examines the role of management accounting related to accounting and auditing and offers a number of new insights into management accounting. Romanian companies in the accounting, auditing, and tax consultancy fields use computer-assisted auditing techniques (CAAT) to find better solutions for generating profits, avoiding risks and improving the companies' business strategies. The chapter will help the academia, business environment, specialty organizations, and business analysts in identifying new trends in management accounting, building on existing research and new expert assertions.
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Conference papers on the topic "Computer assisted audit tools and techniques"

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Pedrosa, Isabel, and Carlos J. Costa. "Statutory auditor's profile and computer assisted audit tools and techniques' acceptance." In the International Conference. New York, New York, USA: ACM Press, 2014. http://dx.doi.org/10.1145/2618168.2618172.

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Dias, Carla, and Rui Pedro Marques. "The use of computer-assisted audit tools and techniques by Portuguese internal auditors." In 2018 13th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2018. http://dx.doi.org/10.23919/cisti.2018.8399455.

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Coelho, Tiago Alexandre Pimenta, and Carlos Gouveia. "Computer-assisted audit tools and techniques in real contexts: The case study of attendance control." In 2016 11th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2016. http://dx.doi.org/10.1109/cisti.2016.7521636.

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Mohamed, Intan Salwani, Nur Husniah Muhammad Muhayyidin, and Nabilah Rozzani. "Auditing and Data Analytics Via Computer Assisted Audit Techniques (CAATS)." In the 3rd International Conference. New York, New York, USA: ACM Press, 2019. http://dx.doi.org/10.1145/3361758.3361773.

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Amaral, Bruno, Rui Pedro Marques, and Helena Inacio. "The Use of Computer-Assisted Audit Tools in Portuguese Statutory Auditors' Work." In 2019 14th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2019. http://dx.doi.org/10.23919/cisti.2019.8760739.

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Handoko, Bambang Leo, Stefanus Ariyanto, and Dezie Leonarda Warganegara. "Perception of Financial Auditor on Usage of Computer Assisted Audit Techniques." In 2018 3rd International Conference on Computational Intelligence and Applications (ICCIA). IEEE, 2018. http://dx.doi.org/10.1109/iccia.2018.00052.

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Wicaksono, Aries, Sebastianus Laurens, and Eka Novianti. "Impact Analysis of Computer Assisted Audit Techniques Utilization on Internal Auditor Performance." In 2018 International Conference on Information Management and Technology (ICIMTech). IEEE, 2018. http://dx.doi.org/10.1109/icimtech.2018.8528198.

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Widuri, Rindang, and Yoshua Gautama. "Computer-Assisted Audit Techniques (CAATs) for Financial Fraud Detection: A Qualitative Approach." In 2020 International Conference on Information Management and Technology (ICIMTech). IEEE, 2020. http://dx.doi.org/10.1109/icimtech50083.2020.9211280.

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Asniarti, Asniarti Asniarti, and Iskandar Muda. "The Effect of Computer Assisted Audit Tools on Operational Review of Information Technology Audits." In Proceedings of the 1st International Conference on Social Sciences and Interdisciplinary Studies (ICSSIS 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icssis-18.2019.5.

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Laureano, Raul M. S., and Isabel Pedrosa. "Computer-assisted audit tools in verification tasks: Implementation in Microsoft Excel and in CaseWare IDEA." In 2016 11th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2016. http://dx.doi.org/10.1109/cisti.2016.7521645.

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Reports on the topic "Computer assisted audit tools and techniques"

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Prevalence of sexually transmitted infections among men who have sex with men and injecting drug users and validation of audio computer-assisted self interview (ACASI) technique in Abuja, Lagos, and Ibadan, Nigeria: Report Fact Sheet. Population Council, 2011. http://dx.doi.org/10.31899/hiv14.1005.

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Most-at-risk populations (MARPS), including men who have sex with men (MSM) and injecting drug users (IDUs), represent only 1 percent of Nigeria’s population yet account for 38 percent of new HIV infections. Despite their elevated risk, MSM and IDUs are less likely than the general population to access HIV prevention and sexual health services because of stigmatization. There is a dearth of data on prevalence of HIV and sexually transmitted infections (STIs) among MSM and IDUs because their behaviors make them difficult to be reached programmatically and engaged in research. While the need for HIV and STI prevalence data is clear, there is also a need to improve the quality and reliability of behavioral data collected for national surveillance, where these stigmatized subpopulations may underreport sensitive behaviors that put them most at risk. As noted in this fact sheet, computer-based interviewing systems are becoming an accepted alternative to face-to-face interviews, providing an efficient and replicable research tool for collecting sensitive behavioral data.
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