Academic literature on the topic 'Computer-assisted auditing techniques'
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Journal articles on the topic "Computer-assisted auditing techniques"
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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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Coman, Dan Marius, Mihaela Denisa Coman, and Ciprian Costel Munteanu. "Integrate CAATS Technologies into Data Selection and Data Analysis." Valahian Journal of Economic Studies 9, no. 1 (2018): 29–38. http://dx.doi.org/10.2478/vjes-2018-0003.
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Abstract This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context. Computer assisted auditing techniques (CAATS) are able to analyze enlarge data volumes to distinguish errors by taking all activities of the economic entity in the audit period.
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Mansour, Ebrahim Mahmoud. "Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan." Business and Economic Research 6, no. 1 (2016): 248. http://dx.doi.org/10.5296/ber.v6i1.8996.
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<p class="ber">Despite the efforts of auditing professional bodies to help stimulating the application of contemporary audit technologies among audit firms to cope with the rapid growth in information technology usage among business organization, the extent to which Jordanian external auditors and alongside the world's trend have accepted Computer Assisted Auditing Techniques (CAATs) remains fairly low. This study use the Unified Theory of Acceptance and Use of Technology (UTAUT) to explore this lack of CAATs' usage in Jordan and try to find answer to what factors may affect their adoption and acceptance. The study has drawn upon qualified questionnaire sent to 200 statutory external auditors to obtain the data. With a response rate over 80%, the results of the statistical analysis revealed that Jordanian external auditor's intention to adopt CAATs may be driven by both auditor's performance expectancy and firm's facilitating conditions issues. However, effort expectancy and social influence at the other spectrum may not play such a major role. These results have several practical implications. Jordanian audit firms can create a positive attitude amongst its auditors towards CAATs' usage by promoting CAATs benefits and usefulness, by decreasing efforts expectancy needed to use CAATs, and by further investing in management and technical infrastructure supporting CAATs.</p>
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Gelinas, Ulric J., Elliott S. Levy, and Jay C. Thibodeau. "Norwood Office Supplies, Inc.: A Teaching Case to Integrate Computer-Assisted uditing Techniques into the Auditing Course." Issues in Accounting Education 16, no. 4 (2001): 603–36. http://dx.doi.org/10.2308/iace.2001.16.4.603.
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This case presents an introduction to using computer-assisted auditing techniques (CAATs). Specifically, this case integrates ACL audit software into the financial-statement auditing class. The case has three assignments. In assignment #1, you will walk through an interactive exercise that introduces the basics of the ACL software package. Assignment #2 introduces you to the audit context. The client, Norwood Office Supplies, Inc., operates in the highly competitive retail office supplies industry. In this assignment, you will be required to first identify business/operational and financial-reporting audit risks and then recommend audit procedures that can address such risks using the ACL software. You will then be asked to identify issues that may lead to opportunities for providing the client with different types of assurance and consulting services. In assignment #3, you are required to execute the audit procedures using ACL. While the authors created the data for the case, the audit context is a realistic portrayal of the highly competitive office supplies industry.
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Antcliff, Mary, Ryan Doren, Lauren Harris, and David C. Hayes. "A Case to Provide Students Practice in Basic and Advanced Functions of IDEA Software." AIS Educator Journal 7, no. 1 (2012): 69–73. http://dx.doi.org/10.3194/1935-8156-7.1.69.
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ABSTRACT As audits and financial information become increasingly complex, computer assisted audit techniques (CAATs) can be used to make audits more effective and efficient. Accounting students embarking on their auditing careers may use CAATs software. Having experience with CAATs and specifically Interactive Data Extraction and Analysis (IDEA) software will help set students apart from their peers. The purpose of this article is to provide a case to help students develop a working knowledge of CAATs software.
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Kuruppu, Nirosh. "Uncovering Financial Shenanigans: Benford’s Law as a Computer Assisted Analytical Procedure." International Journal of Business and Management 15, no. 7 (2020): 37. http://dx.doi.org/10.5539/ijbm.v15n7p37.
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PricewaterhouseCoopers (2020) has reported the highest level of economic crime in their comprehensive annual survey of the issue since it launched more than twenty years ago. Two thirds of respondents indicated that the costs of fraud can reach up to a million dollars each, amounting to approximately ten percent of their annual turnover. Inside perpetrators such as employees commit about 37 percent of these frauds. In this context, a technique known as Benford’s Law can be cost-effectively applied to detect financial fraud which can be invaluable to auditors and other financial professionals. Benford’s technique is founded on the mathematical distribution of integers found in nature and has been shown to be particularly efficient and cost-effective in financial fraud detection. The technique can swiftly flag suspicious transactions from lists of numbers that comprise millions of records when employed as a computer assisted auditing procedure. Despite this, Benford’s Law is not widely used in accounting and finance. One of the key reasons for its limited use is because fraud investigators are often incognizant and unfamiliar with the method, and how it can be implemented in a fraud detection workflow. This paper set forth a concise and organised approach for implementing Benford’s technique as an analytical procedure through the well-known IDEA generalised audit software to flag suspicious transactions, which can then be further investigated. Both the application of the method and its interpretation in situations of both compliance and non-compliance is discussed. The methodology proposed in this paper can be an indispensable aid for fraud investigators in view of the considerable costs associated with economic crime.
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Daoud, Luay, Ahmad Marei, Sameer M. Al-Jabaly, and Abdullah Ahmed Aldaas. "Moderating the role of top management commitment in usage of computer-assisted auditing techniques." Accounting, 2021, 457–68. http://dx.doi.org/10.5267/j.ac.2020.11.005.
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The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected. In this work, the technology–organization–environment framework is used to establish and analyze the organizational factors affecting the post-adoption usage of CAATs. This study also determines whether or not the use of CAATs enhances the audit process. Top management commitment is introduced as a variable that moderates audit firms’ use of CAATs and audit performance. The data used in this work were obtained from auditors of audit firms in Jordan. Analysis results reveal that CAAT usage is affected by the cost–benefit of technology, firm size, readiness and competitive pressure. By contrast, technology compatibility and the complexity of the accounting information systems of clients do not appear to influence CAAT usage. Top management directly influences audit performance and is thus crucial in dictating how auditors utilize CAATs. However, it does not exert a moderating effect (top management × audit firm’s use of CAATs) between audit firms’ use of CAATs and audit performance. Moreover, the use of CAATs improves the overall audit process of audit firms.
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Mandagi, Reynaldi R., Sifrid S. Pangemanan, and Heince R. N. Wokas. "ANALISIS DAMPAK ELECTRONIC DATA PROCESSING DALAM PROSES AUDIT INTERNAL BAGI AUDITOR INTERNAL PT BANK SULUTGO." GOING CONCERN : JURNAL RISET AKUNTANSI 14, no. 1 (2018). http://dx.doi.org/10.32400/gc.13.04.20944.2018.
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Electronic Data Processing (EDP) is the use of automated methods for commercial data processing. As part of information technology, EDP performs repeated data processing of similar data with relatively simple forms of processing. Standar Profesional Akuntan Publik (SPAP) also emphasizes the need for auditor's understanding in examining a computer-based accounting system. This technique in Indonesian is known as Teknik Audit Berbantuan Komputer (TABK) or Computer Assisted Audit Techniques (CAATs) set forth in PSA No. 59 on Computer Assisted Auditing Techniques (SA Section 327). The method used in this study is a qualitative descriptive method by collecting and analyzing data and then drawing conclusions. The results obtained show that young auditors are more adaptable to the development of information technology, especially in conducting computerized internal audit and control. Impacts given in the audit process include increasing independence for internal auditors, providing accuracy and speed in managing data, and producing output from more accurate audit data processing. Impact on internal controls is to make the auditor perform internal control procedures after applying the EDP in the audit process to minimize the possibility of process errors, secure the program and data, and control the audit process to ensure that the audit has been properly implemented. The audit process using EDP is faced with several risks such as errors in data processing caused by human error, data loss caused by computer problems, and the computer used is exposed to the virus.Keywords : Analysis, Electronic Data Processing, Internal Audit
Dissertations / Theses on the topic "Computer-assisted auditing techniques"
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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 EmpresariaisEste 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
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Hsu, Ming-Fu, and 徐銘甫. "A Hybrid Computer Assisted Auditing Techniques In Auditing Risk Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/54639207305419236438.
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博士國立暨南國際大學
國際企業學系
100
To protect the global economic market, fraudulent financial statements (FFS) detection is essential. Recently, FFS have begun to grow extremely, which has deteriorated the confidence of investors and shocked the financial systems. Professional literature indicated that failure in detecting FFS rested with auditor’s insufficient capability and lacked of effective assisted mechanism. Auditing judgment consistency has proven that it is subject to auditor’s work experience and the ability of problem solving, so that leads the auditing decisions encountered in today’s turbulent business environment to cover with a layer. In addition, most FFS is caused by top managers who have the authority to override the internal controls and deploys de facto power against audit committee. Such managers understand the limitation of an audit and the insufficient of standard auditing procedures in detecting FFS. There is an urgent need for another effective detecting mechanism. The study proposed a hybrid model to reduce these risks. The model integrates multiple feature selection combination which was grounded on ensemble learning, support vector machine (SVM) and knowledge extraction approaches. The advantage of multiple feature selection can eliminate the errors made by singular approach and determine appropriate features and mechanisms by multiple criteria decision making (MCDM) technique. The SVM has superior forecasting accuracy comes with a critical defects is lacking of interpretability. Thus, the knowledge extraction approaches were employed to tackle with the obscure nature of SVM and yield comprehensive rules as well as enhance its empirical application. The proposed model, which is supported by real example, can assist both internal and external auditors who must allocate limited auditing resource. The decision rules derived from the proposed model can be viewed as a roadmap to modify the personal capital structure. In addition, the investigation further examines the effectiveness of corporate transparency and information disclosure index on FFS. The governors can consider the potential implication and formulate future policy to sound the stability of financial market.
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CHIAO, CHEN HUI, and 陳慧巧. "The Study on Internal Auditors’ acceptance of Computer Assisted Auditing Techniques." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/69396187889980231187.
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碩士國立中正大學
會計與資訊科技研究所
92
Along with the improvement of the information technology, internal auditos are facing changes in working condition and examining locus. Therefore, the internal auditors need to keep learning new computer technology, such as the computer assisted auditing techniques (CAATs). However, the problem that the intentions of internal auditors have on CAATs has not yet been research thoroughly. This study use Davis’s (1989) “Technology Acceptance Model (TAM)” as a foundation to establish a research on the intention that the internal auditors have on the CAATs according to the how much they will accept the new technology. This research will probe into the internal auditors’ intention of the perceived usefulness and perceived ease of use of the CAATs and the suitableness of the internal auditors using new technology according to the technology acceptance model. This research will use a sample survey on the companies’ internal auditors and structural equation modeling (SEM) using to gather and analyze the information. According to the research, we can find out: (1) The Voluntariness of the staff will affect their perceived ease of use. (2) The organization support and perceived ease of use will affect the perceived usefulness. (3) The perceive usefulness and the perceived ease of use will affect the attitude toward using. (4) The using attitude will affect the behavioral intention to use. The result shows the TAM fits the internal auditors for using the CAATs.
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Liu, Li-Chen, and 劉麗真. "An Empirical Study of the Use of Computer-Assisted Auditing Techniques by Governmental Auditors." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/55067531848102950098.
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碩士逢甲大學
會計與財稅所
91
The purpose of this study is to understand how governmental auditors are equipped with their audit skills in meeting the trend of the computerization of government institutions. It also surveys the state of the art of using Computer Assisted Audit Techniques (CAATs), and reasons for using or not using CAATs. There are 112 subjects in this empirical study. They work in Taiwan central section of government audit institutions. This empirical study found that most of the governmental auditors still use the audit around the computers approach. The data were analyzed using Chi-Square test , Mann-Whitney U test and Logistic regression analyses. The results show that the auditors'' familiarity with CAATs and government audit institutions offer to their auditor in using CAATs are the main factor the determine whether the auditors use CAATs. The results of this empirical study can provide suggestions for government institutions, external and internal auditors in choosing CAATs. It can also be used to help the government in establishing auditing policies and standards.
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Theron, Hans Jacob. "Die onderrig en opleiding van leerling-ouditeure in rekenaargesteunde oudittegnieke en -hulpmiddels in Suid-Afrika." Thesis, 2004. http://hdl.handle.net/10500/24158.
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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
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MacDonald, Darren Kyle. "A case study: an exploration of the implications of computer-assisted audit techniques on the audit approach in terms of the key elements of an assurance engagement." Thesis, 2019. https://hdl.handle.net/10539/29825.
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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 AccountingNot 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
Books on the topic "Computer-assisted auditing techniques"
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Canadian Institute of Chartered Accountants, ed. Application of computer-assisted audit techniques. 2nd ed. Canadian Institute of Chartered Accountants, 2007.
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Canadian Institute of Chartered Accountants., ed. Application of computer assisted audit techniques using microcomputers. Canadian Institute of Chartered Accountants, 1994.
Book chapters on the topic "Computer-assisted auditing techniques"
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"Computer-Assisted Audit Tools and Techniques." In Brink's Modern Internal Auditing. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118371558.ch21.
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"Continuous Auditing and Computer-Assisted Audit Techniques." In Brink's Modern Internal Auditing. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119180012.ch11.
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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. Auerbach Publications, 2008. http://dx.doi.org/10.1201/9781420065541.ch5.
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Marin-Pantelescu, Andreea. "Financial Audit in Romanian Enterprises." In Management Accounting Standards for Sustainable Business Practices. 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.
Conference papers on the topic "Computer-assisted auditing techniques"
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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. ACM Press, 2019. http://dx.doi.org/10.1145/3361758.3361773.
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