Academic literature on the topic 'Computer-assisted auditing techniques'
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Journal articles on the topic "Computer-assisted auditing techniques"
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.
Full textComan, 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 (April 1, 2018): 29–38. http://dx.doi.org/10.2478/vjes-2018-0003.
Full textMansour, Ebrahim Mahmoud. "Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan." Business and Economic Research 6, no. 1 (March 21, 2016): 248. http://dx.doi.org/10.5296/ber.v6i1.8996.
Full textGelinas, 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 (November 1, 2001): 603–36. http://dx.doi.org/10.2308/iace.2001.16.4.603.
Full textAntcliff, 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 (January 1, 2012): 69–73. http://dx.doi.org/10.3194/1935-8156-7.1.69.
Full textKuruppu, Nirosh. "Uncovering Financial Shenanigans: Benford’s Law as a Computer Assisted Analytical Procedure." International Journal of Business and Management 15, no. 7 (June 4, 2020): 37. http://dx.doi.org/10.5539/ijbm.v15n7p37.
Full textDaoud, 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.
Full textMandagi, 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 (December 31, 2018). http://dx.doi.org/10.32400/gc.13.04.20944.2018.
Full textDissertations / Theses on the topic "Computer-assisted auditing techniques"
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.
Full textPedro, 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.
Full textEste 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
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.
Full text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.
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.
Full text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.
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.
Full text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.
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.
Full textAuditing
D.Com
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.
Full textNot 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"
Canadian Institute of Chartered Accountants, ed. Application of computer-assisted audit techniques. 2nd ed. Toronto: Canadian Institute of Chartered Accountants, 2007.
Find full textCanadian Institute of Chartered Accountants., ed. Application of computer assisted audit techniques using microcomputers. [Toronto]: Canadian Institute of Chartered Accountants, 1994.
Find full textBook chapters on the topic "Computer-assisted auditing techniques"
"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.
Full text"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.
Full text"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.
Full text"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.
Full textMarin-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.
Full textConference papers on the topic "Computer-assisted auditing techniques"
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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