Dissertations / Theses on the topic 'Computer assisted audit tools and techniques'

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.

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.

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.

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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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.

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.

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.
info:eu-repo/semantics/publishedVersion

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.

Cette recherche a pour objet les interactions en ligne sur un réseau social numérique dédié à l’enseignement / apprentissage du français langue étrangère (FLE) et s’interroge sur la façon dont l’espace en ligne s’intègre au dispositif de formation pour fournir des contextes nouveaux pour les interactions sociales et l’apprentissage de la langue. La recherche repose sur une analyse écologique d’usages dans un contexte universitaire homoglotte d’apprentissage de la langue et une analyse des discours des différents acteurs pour mettre au jour leurs perceptions du dispositif et de ses affordances ainsi que leur appropriation de l’espace en ligne. Ce travail se veut contribuer à élaborer des outils pertinents pour l’analyse de la participation et à une meilleure compréhension de ce qui se construit dans les interactions sociales, pour les participants, dans le cadre d’une communication médiatisée en contexte pédagogique. L’analyse s’intéresse (1) aux activités participatives et à leurs formats conversationnels et énonciatifs, (2) à la pluralité des modes de participation et des modes relationnels d’engagement social qui s’installent sur le réseau socio-pédagogique, et (3) aux régimes spatiaux et attentionnels propres aux espaces numériques. L’étude montre que le réseau socio-pédagogique est peu utilisé et les usages observables profitent peu des propriétés d’ouverture, conversationnelles et sociales du réseau. Si un certain nombre d’affordances sont perçues par les participants, elles restent peu actualisées dans le cadre de notre étude. Face à ces usages limités, l’analyse tente de repérer dans les discours et les activités proposées, les freins et obstacles à des changements de pratiques. A partir de ce constat, la recherche propose des pistes didactiques tenant compte des enjeux sociaux et relationnels afin que le réseau socio-pédagogique puisse plus distinctement être perçu comme un espace médiateur d’activités sociales de littératie numérique
This research aims at studying online interactions in a social network that is specific to teaching and learning French as a Foreign Language (FFL). It questions the way the virtual environment incorporates with the training device so to provide new contexts of interactions and language learning.The data used for this research belong to an academic and language learning context which enabled an ecological analysis of the uses.Furthermore a discourse analysis from various participants was undertaken to highlight their impressions of the device, the noticed affordances and their appropriation with the online environment. This study contributes at elaborating useful tools for the analysis of participation and a better understanding of social interactions in the case of a mediated communication in a pedagogical context.The analyses are based on (1) participative activities, their conversational and enunciative format, (2) the various participation modes and relationnal social commitment that flourishes in a socio-pedagogical network and (3) the spatial and attentionnal features that are specific to a virtual learning environment.The study shows that there are few uses of the socio-pedagogical network, and the various ones that have been noticed did not benefit from the network’s wide access, conversational and social design.As a certain number of affordances have been noted by the participants, few of them were used in the case of our study. Considering those limited uses, the analysis tries to spot the restraints and obstacles to these changing practices by taking into account the participant’s discourse and suggested activities. From this observation, the research suggests didactical guidelines that include this social and relational challenge - and to consider this socio-pedagogical network as an environment which mediates social activities and digital litteracy

During the last fifteen years, several studies on the research topic of Individual Technology Acceptance have been developed, and several new models have been proposed. All these models aim to understand and define determinant contributions for the acceptance of technologies and what the drivers leading to successful adoption are. This dissertation’s main emphasis is to gain an understanding of individual acceptance of Computer-assisted Audit Tools and Techniques (CAATTs) in the context of Portuguese Statutory Auditors. Previous research in other countries, utilizing several and distinct research universes, has informed this work and the definition of the main objectives of the present research. This dissertation has as its main objectives: 1) understanding the tasks in which CAATTs are used; 2) to identify the adoption drivers of CAATTs; 3) to explore the current usage of CAATTs among statutory auditors and 4) to develop a CAATTs adoption model. To reach the objectives two studies were conducted: a qualitative study, supported by interviews to experts, and a quantitative study operationalized by a questionnaire to 110 Portuguese statutory auditors. This latter study was the cornerstone, which allowed testing the CAATTs acceptance model. This dissertation presents significant contributions impacting the various stakeholders: individual Statutory Auditors, Statutory Auditors Firms, The Portuguese Institute of Statutory Auditors, Software houses and higher education.
Nos últimos 15 anos, vários estudos de investigação foram desenvolvidos abordando a temática da aceitação individual de tecnologia, tendo sido apresentados novos modelos. Esses modelos têm como objetivo compreender e identificar os determinantes sobre a aceitação de tecnologias que levem a uma adoção bem-sucedida. A principal ênfase da tese é compreender a aceitação individual de “Tecnologias de Informação para Auditoria”, também designadas, em Português, por “Ferramentas Informáticas de Suporte à Auditoria” ou “Técnicas de Auditoria Assistidas por Computador” (CAATT), no contexto dos Revisores Oficiais de Contas em Portugal. Investigações anteriores realizadas em diferentes países, com distintos universos de investigação, inspiraram este trabalho na definição dos principais objetivos da presente pesquisa. A presente dissertação tem como principais objetivos compreender as tarefas em que as CAATT são utilizadas; identificar os fatores de adoção de CAATT; explorar o atual uso de CAATT entre Revisores Oficiais de Contas e desenvolver um modelo de adoção de CAATT. Para alcançar estes objetivos foram realizados dois estudos: um estudo qualitativo e exploratório, apoiado por entrevistas com peritos, e um estudo quantitativo operacionalizado através de um questionário a 110 Revisores Oficiais de Contas portugueses. Este estudo foi a pedra angular que permitiu testar o modelo de aceitação de CAATT. Esta dissertação apresenta contribuições significativas com impactos para os principais stakeholders: Revisores Oficiais de Contas, empresas, Ordem dos Revisores Oficiais de Contas, software houses e instituições de ensino superior.

博士
國立中正大學
會計與資訊科技研究所
103
Accounting information systems can be used to increase efficiency and effectiveness, and thus the reliability of such systems is becoming increasingly important. However, electronic data can be easily changed, manipulated, and destroyed, and so it is important for auditors to ensure that such information systems are adequately controlled and secured, and function as intended. Moreover, it is difficult for auditors to audit information systems if they do not know the related data structure and information system process flow. Previous studies have emphasized that using IT can enhance the business performance of firms, such as with the application of computer-assisted audit techniques and tools (CAATs) (Bierstaker, Janvrin, & Lowe, 2014; Braun & Davis, 2003; Pedrosa & Costa, 2012; Saygili, 2010), like the ACL software, which can make up a lack of knowledge about information systems. However, CAATs are still not in widespread use among accounting firms, and previous studies mainly explore the use of generalized audit software (GAS) by external auditors in small- and medium-sized audit firms. The main objectives of this study are thus to use contingency theory to develop a cognitive model by extending the unified theory of acceptance and use of technology (UTAUT). This study examines what factors affect the adoption of the CAATs among accounting firms in order to improve CAAT usage in Taiwan, and the results are then used to provide suggestions for CPAs and software service providers. In addition, this study uses an expectation method for the importance-performance analysis to measure the benefits of CAATs from the perspectives of CPAs, and discusses the information technology capabilities that are related to carrying out computer auditing for ensuring that the audit process meets CPAs’ expectation. Keyword: Computer Auditing, Risk Management, Continuous Auditing, Compliance, Accounting Firms

The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to delimit the entry level competencies auditors should posses in computer-assisted auditing techniques. Thereafter research questionnaires were developed and sent to practitioners in auditing firms who are responsible for the practical training of trainee auditors, and to a selection of trainee auditors who qualified to write Part II of the Qualifying Examination (Auditing specialisation) of the Public Accountants' and Auditors' Board. The responses received from practitioners and trainee auditors were analysed and subsequent findings were made on the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing planning techniques, computer-assisted auditing techniques to obtain audit evidence and computer-assisted auditing tools. The findings were related to the application of a competence-based approach and the conclusion was reached that the practical training and experience that trainee auditors obtain during the period of practical training (articles of clerkship) in computer-assisted auditing techniques is not sufficiently taken into account in the application of a competence-based approach. In conclusion recommendations were made for an improved application of a competence-based approach based on the findings of the practical training and experience trainee auditors obtain in computer-assisted auditing techniques during the practical training period. These recommendations have particular implications for practitioners responsible for the practical training of trainee auditors, academics responsible for formal teaching, and the Public Accountants' and Auditors' Board and South African Institute of Chartered Accountants jointly responsible for the Education Requirements and Practical Training Requirements of entry level auditors.
Auditing
D.Com

碩士
國立高雄第一科技大學
會計資訊系碩士在職專班
106
The history of audit can be traced back to long time ago. The environment and the tools of auditing is extremely complex. However, there is a problem that the auditors are incapable of applying the new system. And the major reason for this issue is because of the high cost building the auditing system and the inconsistency of the different systems between different party. Especially in Taiwan, the small and medium enterprise value cost as the first priority. They resort to general software such as Microsoft Excel to do the accounting and auditing work. Such kind of software couldn’t provide deeper and comprehensive data analysis. One of the most efficient way to resolve the issue nowadays is by implementing the resources of open source to collect, plan and design everything we need. After researching a variety of open source software, the author did found of abound resources relied on the Python software. This research met the requirement of Computer Assisted Audit Techniques (CAATs). It started from collecting the Python programming skills like functions, modules, and the function instructions. And then divided the instructions into category in chart for people to search and apply. According to the rule No.7 of Standards for Publicly Held Companies to Internal Control Systems, especially in sales of receivables cycle that suitable for general manufacturing and services. Studied the paper “Establishment of Computer Auditing e-Learning Systems：Using Revenue Cycle as Example “ of Jing-Jhih Wun 2014. I studied the information carefully and followed the principles he made inside to let my research work well. Basically according to the five process: input data - comparative analysis - abnormality detected – verify abnormality – issue the report. The author recorded the process and the result in details after conducting the modelling and testing. Apart from the content in the essay, the information is also available on the website and the easy access benefits users who acquire those. In addition, users are able to see the different results between the use of professional software ACL and Python software. These tested programming language is believed to be feasible for the actual commercial use.

碩士
國立高雄應用科技大學
財富與稅務管理系
102
Due to the rapid growth of information technology, to enhance the auditing quality, the auditors must use computer assisted audit techniques(CAATs) effectively besides the traditional audit techniques and procedures. The opinions of auditors on using computer assisted audit techniques(CAATs) are important to CPA firms and the software developers. Hence, this study is based on Decomposed Theory of Planned Behavior(DTPB)－discussed the impact with computer assisted audit techniques(CAATs) and auditing quality. This survey, which is conducted through random sampling on internet for the auditors of using computer assisted audit techniques(CAATs), receives 77 valid questionnaires from online sources. After the SEM statistical analysis, research results show that “attitude”, “subjective norm”, and “perceived behavior control” have positive influence on the behavioral intention, and the behavior intention also has positive influence on auditing quality. Finally, this research provides some suggestions and reference to CPA firms and software developers. KEYWORDS: Computer Assisted Audit Techniques(CAATs), Theory of Planned Behavior(TPB), Decomposed Theory of Planned Behavior(DTPB)

碩士
淡江大學
會計學系
87
The last few years, personal computers have increased in capabilities and processing speed, whilst at the same time greatly dropping in price. PC software had also become much more user friendly. Therefore organizations, including large scale and smaller organizations, have become more computer dependent. The modern auditors face on this transformation, require significantly more knowledge of computers and computer auditing than did auditors of earlier years. The study is an exploratory research with case study method. The objective for the research is to inquire into implication of using computer assisted audit techniques about Big 5 CPA firm in Taiwan. The results indicate the generalized audit software (GAS) is use frequently. Big 5 CPA firm, the major objective use of computer assisted audit techniques is to accord with decree. Besides, ''human'' problem is very important factor in the process to promote computer assisted auditing, for example client''s attitude、partner''s decision、accountant''s will、 auditor''s mentality、and human resource deficiency and so on.

碩士
國立成功大學
企業管理研究所
81
The purpose of this study is to understand how the internal auditors of enterprises in Taiwan are equipped with their audit skills in meeting the trend of the computerization of their company. It also surveys the State-of-Art of using Computer Assisted Audit Techniques (CAAT)，and reasons for using CAATs or not. The study issues one thousand and two hundred questionnaires to the Public company and the banking，and receives one hundred and forty-five effective samples can be analyzed. The data were analyzed using Frequence、ANOVA and Factor Analysis．The study found four points as following： 1. The most of the internal auditors of enterprises in Taiwan still use the audit around the computers approach． Among thirteen CAAT，the Designed audit programe is the most frequently used one．Utility program is ranked second．The third is Parallel operation or Flow-chart verification．In addition，COBOL is the software or tool that have been most used ． 2. Those enterprises that use CAAT tend to be in the expansion stage or maturity stage for computerizing their departments．They are also inclined to process data by automation，and usually are equipped with a more efficient computer-based information systems (CIS)． Moreover，regarding the number of employees with computer auditing expertise and the tendency for CPA to apply CAAT，there exists a significant difference between enterprises using and not using CAAT. 3. In the study of the pontential factors for determining whether to adopt CAAT，this research discloses three major determining factors：(1) the basis enviroment (2) the related anxiliary supporting system (3) the special features of the surveyed departments． 4. As to identify the pontential factors in determining the adoption of CAATs，this emprical study reveales that，except the size of enterprises'' capital，there exist significant attitude difference between firms using / not using CAAT，the categorizations of the firms，and testees'' expertises regarding to

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, In partial fulfillment of the requirements for the degree of Masters of Commerce in Accounting
Not only has IT become more prominent in the business environment, but it has also expanded the available tools at the auditors’ disposal. These tools are more commonly known as CAATs. The implications of CAATs have not been addressed adequately in the academic environment. As a result, this leads to the purpose of this research report: to illustrate the implications of introducing CAATs in the audit process on the five key elements of an assurance engagement. A case study methodology has been selected to explore this audit approach in great detail by focusing on one client and its audit firm. This methodology has been chosen to illustrate the context of a computerised audit and its specific consequences over a period of time. As a result, this study has managed to demonstrate the benefits from introducing CAATs throughout each key area of the audit process. In order to achieve these benefits, the auditor needs to consider several matters to ensure an efficient IT-based audit is realised.
PH2020