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Journal articles on the topic 'Technical auditing'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

van Biene-Hershey, M. E. "Technical (EDP) auditing." Computer Audit Update 1991, no. 9 (1991): 2–10. http://dx.doi.org/10.1016/0960-2593(91)90025-5.

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2

Winters, Chester M. "Auditing the Technical Support Function." EDPACS 12, no. 8 (1985): 1–8. http://dx.doi.org/10.1080/07366988509450013.

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3

Paans, Ronald. "Technical auditing of MVS environments." Computer Audit Update 1991, no. 4 (1991): 12–21. http://dx.doi.org/10.1016/0960-2593(91)90003-r.

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Alaiz-Moreton, Hector, Luis Panizo-Alonso, Ramón A. Fernandez-Diaz, and Javier Alfonso-Cendon. "Technical Audit of an Electronic Polling Station." International Journal of E-Services and Mobile Applications 3, no. 3 (2011): 16–30. http://dx.doi.org/10.4018/jesma.2011070102.

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This paper shows the lack of standard procedures to audit e-voting systems and also describes a practical process of auditing an e-voting experience based on a Direct-recording Electronic system (D.R.E). This system has been tested in a real situation, in the city council of Coahuila, Mexico, in November 2008. During the auditing, several things were kept in mind, in particular those critical in complex contexts, as democratic election processes are. The auditing process is divided into three main complementary stages: analysis of voting protocol, analysis of polling station hardware elements,

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Jonathan Muterera. "THE AUDITOR SELF-EFFICACY SCALE: MEASURING CONFIDENCE IN TECHNICAL SKILLS, TECHNOLOGICAL ADAPTATION, AND INTERPERSONAL COMMUNICATION." Finance & Accounting Research Journal 6, no. 3 (2024): 331–46. http://dx.doi.org/10.51594/farj.v6i3.873.

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The auditing profession's complexity and high-stakes nature necessitates a nuanced understanding of auditors' self-efficacy, which significantly influences their performance, decision-making quality, audit quality, and fraud detection capabilities. Recognizing a gap in the domain-specific measurement of self-efficacy within this field, this study introduces the Auditor Self-Efficacy (ASE) scale, developed in alignment with Bandura's social cognitive theory. The ASE scale, consisting of three subscales—Technical Skills, Technological Adaptation, and Interpersonal Communication—aims to capture a

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6

Ramo, Waheed Mahmood, and Abdulwahid Ghazi Mohammed. "Impact of technical and professional developments on audit risks Review study." Journal of Techniques 3, no. 1 (2021): 1–12. http://dx.doi.org/10.51173/jt.v3i1.244.

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The research provides an attempt to identify the effects of technical and professional developments on audit risks, important of these developments are cloud computing, blockchain, electronic commerce, fair value and corporate governance. Considering that these developments represent the modern environment for auditing in general and auditing risks in particular. Therefore, the nature of these developments and their relationship to auditing and their impact on audit risks have been clarified, leading to the determination of the implications of these developments on audit risks and the requirem

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Aynbinder, I. I., A. N. Chistyakov, and N. E. Zenova. "Independent auditing as a new trend in industrial safety assessment at hazardous production facilities of the mining industry." Mining Industry Journal (Gornay Promishlennost), no. 4/2023 (August 25, 2023): 22–26. http://dx.doi.org/10.30686/1609-9192-2023-4-22-26.

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The paper discusses a new key trend used to assess the state of industrial safety at mining operations as well as the cooperation efficiency. The experience GEOEXPERT LLC has gained in carrying out independent technical auditing and the relevance of this line of activity has been demonstrated. Taking into account current challenges and the experience of technical auditing, as well as the prospects for the development of this activity, the article and the data presented in it will help the top management to make their decisions, while the description of real auditing cases will provide the mini

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Atabayeva, Eliza R., and Olga A. Pyrnova. "ANALYSIS OF THE IMPACT OF COMPUTER TECHNOLOGY ON AUDIT INFORMATIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/13, no. 150 (2024): 112–17. https://doi.org/10.36871/ek.up.p.r.2024.09.13.014.

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The information environment has brought new opportunities and challenges to computer auditing. The rapid development of e-government and the use of new technical means require profound changes in the content and organization of computer auditing by audit bodies. This article discusses the content and organization of computer auditing in the information environment.

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Jonathan Muterera Ph.D., FCPA, CPA, CFE. "DEVELOPING A MEASUREMENT INSTRUMENT FOR TECHNICAL AND ANALYTICAL SKILLS IN AUDITING FOR ENHANCED FRAUD DETECTION." Finance & Accounting Research Journal 6, no. 2 (2024): 226–40. http://dx.doi.org/10.51594/farj.v6i2.821.

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This study bridges a significant gap in forensic accounting and fraud detection by establishing a standardized measure for Technical and Analytical Skills (TAS) in external auditing. Despite the acknowledged importance of TAS in fraud detection, the absence of a universally accepted definition and measurement instrument has limited the field's advancement. This research introduces a validated TAS measurement instrument, underpinned by a novel framework that categorizes TAS into six critical dimensions: Substantive Analytical Procedures, Technical Tools and Software, Critical Thinking, Innovati

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Asabere, Nana Yaw, Wisdom Kwawu Torgby, Amevi Acakpovi, Samuel Edusah Enguah, and Isaac Ofori Asare. "Mapping and Auditing Internet Addiction in Technical Education." International Journal of Technology and Human Interaction 17, no. 1 (2021): 14–31. http://dx.doi.org/10.4018/ijthi.2021010102.

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The current proliferation of social networking sites (e.g., Facebook), electronic devices (e.g., smartphones and tablets), and the internet has paved the way for a charge in promoting the phenomenon of internet addiction (IA). This paper analyzed and examined the validity and appropriateness of a well-established instrument for measuring IA among technical education students in Ghana, specifically students of Accra Technical University (ATU). Using a quantitative research method involving questionnaires, data collected from 260 (n=260) students in ATU was used to validate the research objectiv

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Liu, Siyuan. "Government Environmental Audit Can Improve Company Performance." SHS Web of Conferences 169 (2023): 01003. http://dx.doi.org/10.1051/shsconf/202316901003.

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Environmental regulation could affect many aspects of production and operation of companies. Company performance is an important index to measure its operation. We use a quasi-natural experiment to explore how government environmental auditing influence company performance in China from 2003 to 2017. The results illustrate that environmental auditing could improve company performance. This effect is more significant in state-owned company and private company than in foreign and other company. It also influence more significantly on companies with low technical level than high technical level.

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Budimir, Nemanja. "REVISION AND DIGITALIZATION." Revizor 26, no. 102-103 (2023): 95–111. http://dx.doi.org/10.56362/rev23102099b.

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Digitalization and automation enable more efficient data management, thus increasing auditing quality and efficiency. Positive aspects of auditing future are transition to current or continuous auditing, greater flexibility and better communication. Digitalization and automation come with certain challenges, such as complex systems management. These processes are changing auditor’s role. Higher requirements regarding technical and social competencies are imposed on employees, and regarding analytical skills as well. The purpose of this work is to present influence and significance of digitaliz

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Imana, Basileal, Aleksandra Korolova, and John Heidemann. "Having your Privacy Cake and Eating it Too: Platform-supported Auditing of Social Media Algorithms for Public Interest." Proceedings of the ACM on Human-Computer Interaction 7, CSCW1 (2023): 1–33. http://dx.doi.org/10.1145/3579610.

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Social media platforms curate access to information and opportunities, and so play a critical role in shaping public discourse today. The opaque nature of the algorithms these platforms use to curate content raises societal questions. Prior studies have used black-box methods led by experts or collaborative audits driven by everyday users to show that these algorithms can lead to biased or discriminatory outcomes. However, existing auditing methods face fundamental limitations because they function independent of the platforms. Concerns of potential harmful outcomes have prompted proposal of l

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Ramadhan Mukhtar, Multazam, Andi Muhammad Syahrul, and Ahmad Habibi. "Penerapan Audit Berbasis Artificial Intelligence di Indonesia: Sebuah Metasintetis." Journal of Economic Education and Entrepreneurship Studies 4, no. 2 (2023): 711–28. http://dx.doi.org/10.26858/je3s.v4i2.1852.

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This research aims to find out how the application of advanced artificial intelligence technology in conducting audits in Indonesia. The method used by the analysis tool is a metasynthesis of a number of qualitative studies on AI-based auditing. The results of this study provide new insights into the barriers, conveniences, challenges, and opportunities in the application of AI-based auditing in Indonesia. Auditors face barriers to implementing AI technology, which involves adjusting their skills and experience. Challenges in implementing AI-based auditing include technical aspects, skills, et

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Conitzer, Vincent, Gillian K. Hadfield, and Shannon Vallor. "Technical Perspective: The Impact of Auditing for Algorithmic Bias." Communications of the ACM 66, no. 1 (2022): 100. http://dx.doi.org/10.1145/3571152.

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Vasarhelyi, Miklos A., Ryan A. Teeter, and JP Krahel. "Audit Education and the Real-Time Economy." Issues in Accounting Education 25, no. 3 (2010): 405–23. http://dx.doi.org/10.2308/iace.2010.25.3.405.

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ABSTRACT: The real-time economy (RTE) changes the way accounting information is received, processed, and analyzed. Consequently, it drives demand for auditors who possess enhanced skills and attitudes. Unsurprisingly, the current generation of auditing students expects to be well prepared when entering the profession and facing these new challenges. Auditing educators have the unique opportunity to assume a leading role and empower modern auditors, arming them with the best weapons available to combat error and fraud. This position paper discusses the changing function of the auditing professi

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17

Zovak, Goran, Ivo Čala, and Igor Šiško. "Application of Standards in Auditing of Stations for Technical Inspection of Vehicles." PROMET - Traffic&Transportation 21, no. 3 (2012): 191–98. http://dx.doi.org/10.7307/ptt.v21i3.225.

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The HRN EN ISO/IEC 17020:2005 requirements have been applied to the auditing of the operation of the stations for technical inspection of vehicles which, as part of the system of technical inspections and registration of vehicles in the Republic of Croatia is carried out by the Croatian Automobile Club, based on the public accreditation issued by the Ministry of the Interior of the Republic of Croatia. The direct consequence of the application of this standard, i. e. the implementation of the quality management system is the improvement of the quality and efficiency in performing the respectiv

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18

Rahmadhani, Silvia, Jimmy Lim, and Santikawati Santikawati. "Analisis Praktik Audit Big Data Environtment di Indonesia." SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi 1, no. 5 (2023): 1135–46. http://dx.doi.org/10.54443/sinomika.v1i5.587.

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This study aims to determine auditing in the Big Data of Environment which is combined with the status of research on big data auditing at home and abroad and based on the characteristics of the big data environment. The method used in this study is descriptive qualitative with a literature review. The results of this study are as the newest product of innovation and integration of a new generation of information technology, big data has had a significant impact on various fields. This research proposes logical workflow and technical methods of data-driven auditing and proposes suggestions on

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Largo-Morocho, Carlos German, and Lenyn Geovanny Vásconez-Acuña. "Current challenges in ethics and accountability in financial auditing." Revista Metropolitana de Ciencias Aplicadas 7, no. 2 (2024): 67–77. http://dx.doi.org/10.62452/ex5xb772.

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In today's complex business landscape, characterized by technological advances and e-commerce, ethics and accountability in financial auditing are essential to safeguard the integrity of accounting information. This study set out to examine the impact of contemporary challenges, those associated with technological evolution and online commerce, on ethics and accountability in financial auditing. A methodological approach involving literature review and case study analysis was used. The findings reveal that technological sophistication and globalization have exacerbated the relevance of ethics

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20

Al-Btoush, Fadi Ahmad Mohammad, and Yasser Abdel Karim Al-Hourani. "Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks." Journal of Islamic and Religious Studies 9, no. 2 (2024): 45–65. https://doi.org/10.36476/jirs.9:2.12.2024.03.

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This research explores the concept of accounting information quality and its characteristics, emphasizing its importance for various levels of management and users in Islamic banks. It also examines the concept, types, and significance of Sharia auditing, addressing internal and external aspects alongside the criteria for measuring its effectiveness. Additionally, the study investigates mechanisms to enhance Sharia auditing performance in Islamic banks. Employing a descriptive, theoretical approach based on prior studies, the research highlights the integral role of high-quality accounting inf

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Prasad, Dr Gutti R. K., Dr Devi Prasad, and Dr Sridhar Pinninti. "Artificial Intelligence In Audit Process – Its Use And Challenges In Indian Perspective And Advanced Countries." International Journal of Environmental Sciences 11, no. 10s (2025): 364–75. https://doi.org/10.64252/a48yen71.

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Artificial intelligence (AI) is transforming the auditing landscape by improving accuracy and efficiency while lowering auditor risk when auditing an entity's financial statements. The study aims to comprehend how AI is used to carry out the auditing procedure. To find important areas where AI tools like robotic process automation (RPA), machine learning (ML), and natural language processing (NLP) data analytics can be used to streamline audit procedures and enable continuous auditing, a thorough review of the current literature on the subject has been conducted. When comparing the audit proce

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22

Hudson, John A., and Xia-Ting Feng. "Technical auditing of rock mechanics modelling and rock engineering design." International Journal of Rock Mechanics and Mining Sciences 47, no. 6 (2010): 877–86. http://dx.doi.org/10.1016/j.ijrmms.2010.05.001.

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23

Sichombo, B., M. Muya, W. Shakantu, and C. Kaliba. "The need for technical auditing in the Zambian construction industry." International Journal of Project Management 27, no. 8 (2009): 821–32. http://dx.doi.org/10.1016/j.ijproman.2009.02.001.

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Nikishichev, S. B., A. A. Tverdov, and A. V. Zhura. "International Engineering and Technical Project Auditing from Investment Generation Perspective." Mining Industry Journal (Gornay Promishlennost) 148, no. 6/2019 (2019): 94–99. http://dx.doi.org/10.30686/1609-9192-2019-6-94-99.

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25

Gonzales Pompa, Danny Jonathan, David Alberto Gonzales Gonzales, and Adolfo William Lavalle Gonzales. "Control interno en el proceso de auditoría en empresas del sector servicios de Lima Metropolitana." Revista Multidisciplinar Epistemología de las Ciencias 1, no. 1 (2024): 62–86. https://doi.org/10.71112/tsgjdg45.

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The research analyzed the relationship between internal control (IC) and auditing in service sector companies in Metropolitan Lima through a quantitative, correlational, and non-experimental study. Two checklists were applied, based on the COSO guide (IC) and the Technical Audit Guide (GU-SCPACU-02) of the Office of the Comptroller General of Peru, to a sample of 91 companies. The internal consistency of the instruments was evaluated using Cronbach's Alpha, with values of 0.815 (IC) and 0.709 (Auditing), both showing good reliability. The data, analyzed descriptively and using Spearman's Rho c

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Singh, Navdeep. "Leveraging AI and Blockchain to Automate Inventory Auditing: Enhancing Accuracy and Compliance." International Journal for Research in Applied Science and Engineering Technology 11, no. 12 (2023): 1239–47. http://dx.doi.org/10.22214/ijraset.2023.57565.

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Abstract: This paper presents an in-depth exploration of the integration of Artificial Intelligence (AI) and Blockchain technologies in inventory auditing. It delves into the transformative potential of these technologies to enhance accuracy, efficiency, and transparency in auditing processes. The study systematically examines various aspects, including the theoretical framework of AI and Blockchain, their synergistic application in inventory auditing, and the implications for compliance and regulatory standards. Industry-specific case studies are analysed to demonstrate practical applications

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Funda, Vusumzi. "A systematic review of algorithm auditing processes to assess bias and risks in AI systems." Journal of Infrastructure, Policy and Development 9, no. 2 (2025): 11489. https://doi.org/10.24294/jipd11489.

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The expanding adoption of artificial intelligence systems across high-impact sectors has catalyzed concerns regarding inherent biases and discrimination, leading to calls for greater transparency and accountability. Algorithm auditing has emerged as a pivotal method to assess fairness and mitigate risks in applied machine learning models. This systematic literature review comprehensively analyzes contemporary techniques for auditing the biases of black-box AI systems beyond traditional software testing approaches. An extensive search across technology, law, and social sciences publications ide

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Yasenev, V. N., A. V. Dorozhkin, and A. L. Sochkov. "Draft concept of Information Security Auditing at a university." Accounting. Analysis. Auditing 6, no. 6 (2020): 24–33. http://dx.doi.org/10.26794/2408-9303-2019-6-6-24-3.

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The article examines the theoretical and practical basis of auditing the information security of educational institutions. The article gives proposals on the main components of its concept, taking into account the specifics of educational organizations, the article also searches for the ways of ensuring the effective functioning of universities on a considered basis. Proposals have been made to develop a comprehensive concept for the auditing of the information security of the university. The project includes seven components: the objects of auditing; its goals and objectives; the subtype of a

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REDKO, О. "The Audit “Dressed” in Law, or Some Aspects of the Auditor’s Responsibility in Ukraine." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3-4 (December 21, 2021): 64–71. http://dx.doi.org/10.31767/nasoa.3-4-2021.07.

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An evidence of the auditing activities’ globalization is the unification of technical rules and norms of auditing practices across countries, including international requirements to the quality of audit, taking form of standards or recommendations or legal acts. But the legal responsibility of an auditor before customers remains to be in the national jurisdictions. The article highlights the peculiarities in implementing the legal responsibility of an auditor by case of Ukraine.  In the legal framework of the Ukrainian audit, namely in the Law of Ukraine “Audit of Financial Statements an

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Haule, George, and Juma Matindana. "Towards the Development of a Framework for Assessing Organizational Governance Maturity for Technical Audit of Public Works." Tanzania Journal of Engineering and Technology 42, no. 1 (2023): 167–82. http://dx.doi.org/10.52339/tjet.v42i1.897.

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The quality of the audit work and its products is often associated with the organizational maturity of the audit function. The absence of a well-defined organizational maturity for an audit function leads to poor quality of audit work or products and ineffective audit function. The lack of a framework for measuring governance maturity was identified as a major deterrent factor to the attainment of quality audit work. Measuring the governance maturity of the technical audit of public works is challenging due to the absence of a maturity framework that fits its needs. The noted shortcomings incl

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Tuhovčák, Ladislav, Tomáš Kučera, and Tomáš Sucháček. "Technical auditing of water supply systems – part 1: the complex methodology." Water Supply 18, no. 4 (2018): 1133–40. http://dx.doi.org/10.2166/ws.2018.061.

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Abstract To ensure the sustainability and reliability of water supply infrastructure, a basic pre-condition must be applied related to its continual renewal. For renewal planning, there are a number of methods, techniques and software tools for decision-support, but in many cases most of them focus only on water mains. However, water supply systems consist of more various parts and structures than simply water pipes. Therefore, it is not appropriate to invest in renewal planning for a single part of the water supply infrastructure only. An effective and detailed evaluation of the technical con

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Omar, Mariawati. "ISSUES AND CHALLENGES OF SHARIAH COMPLIANCE AUDITING IN ISLAMIC FINANCIAL INSTITUTION." Advanced International Journal of Banking, Accounting and Finance 1, no. 1 (2019): 13–24. http://dx.doi.org/10.35631/aijbaf.11002.

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The study examines the stakeholders’ perspectives who are involved directly and/or indirectly with Shariah compliance auditing of Islamic financial institutions on the issues of Shariah auditing standards, auditors’ qualifications, and independence. Auditing Islamic financial institutions cover a broader scope than the financial statement auditing. The auditors are not only conducting financial audits but also conduct tests on the Shariah compliance according to Shariah resolution and guidelines set by the centralized Shariah Board and/ or the industry Shariah Body. The Shariah audit review is

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Al Frijat, Yaser Saleh, and Mohammad Eid Al-Hajaia. "Auditor’s technical, digital, and creativity skills and their role in supporting audit outcomes in light of digital transformation strategy." Corporate Board: Role, Duties and Composition 21, no. 1 (2025): 60–70. https://doi.org/10.22495/cbv21i1art6.

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The ability to ingeniously include aspects of surprise in audits is a requirement vital to the auditing profession (Herron & Cornell, 2021). The study investigates the auditor’s technical, digital, and creativity skills and their role in supporting the quality of audit outcomes in light of the digital transformation strategy. The study used partial least squares structural equation modelling (PLS-SEM) to test the hypotheses. A questionnaire was distributed to 263 auditors from small and medium-sized Jordanian auditing firms and offices, comprising the study sample for data analysis. The st

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Al-Araj, Reem. "Analyzing the influence of TOE factors on e-auditing adoption in audit firms: The moderating effect of trust." Decision Science Letters 14, no. 3 (2025): 611–22. https://doi.org/10.5267/j.dsl.2025.4.005.

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The rising usage of E-Auditing and its effect on businesses through new technology developments and rules demonstrates how audit systems can maximize operational efficiency and business decision quality. Researchers are undergoing a study to determine E-Auditing acceptance rates. The TOE model represents “Technological, Organizational, and Environmental” variables that function as key examination areas in organizational analysis and management practices when researchers study technological implementation and adoption patterns in industrial environments. The research proposes that these three a

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Jonathan Muterera and Julia Ann Muterera. "Enhancing auditor self-efficacy through targeted fraud detection training." Finance & Accounting Research Journal 7, no. 5 (2025): 217–28. https://doi.org/10.51594/farj.v7i5.1953.

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Auditor self-efficacy (ASE), defined as auditors’ confidence in their capabilities to execute essential auditing tasks, is critical for audit effectiveness, particularly amid the profession's growing complexity and technological advancements. Despite extensive research on ASE in isolated competencies, limited empirical attention has been given to structured professional development interventions explicitly designed to simultaneously enhance multiple auditor competencies. This study empirically evaluated the immediate effects of a structured, interactive professional development workshop on ASE

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Xiao, Xiang. "Metaverse and It's Efforts on Auditing." Frontiers in Business, Economics and Management 7, no. 1 (2022): 85–87. http://dx.doi.org/10.54097/fbem.v7i1.3758.

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Not only become metaverse increasing important since it appeared in 2021, but studies about how challenge financial accounting and auditing have become one of the most active controversies in financial field. This paper will comprehensively discus the above problems, and provide some clues for future research. The impact is a deviation from the desired goal, which can be positive or negative. Therefore, we will discuss the impact of meta-universe on audit from the perspective of risk. We come up with that there are challenges to the fair value test mode of asset value in auditing, and metacver

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Ganji, Farshad. "Evaluating influence of financial statements correspondence with national standards in auditors' performance and reliability of reports." Journal of Economics and Administrative Sciences 3, no. 3 (2024): 1342–49. https://doi.org/10.5281/zenodo.13952942.

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Standards of auditing has been attended as one of the influential components on auditing quality and as the only factor which has been formalized by professional associations and authorities. In this study, the influence of accounting national standards on independent auditor's remark was considered. Statistical population of study was technical and top managers of audit organization that their number was 50. According to investigations and testing hypotheses, it was determined that the use of accounting national standards by auditors, shows the extent of their professional judgment. Matching

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Salum, Ahmad, and Dr Chacha Matoka. "EFFECT OF AUTOMATED AUDITING ON PUBLIC ORGANIZATIONAL PERFORMANCE IN TANZANIA: THE CASE OF AUDITOR GENERAL OFFICE." International Journal of Business Management and Economic Review 07, no. 05 (2024): 18–34. http://dx.doi.org/10.35409/ijbmer.2024.3607.

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The study examined the effect of automated auditing on public organizational performance in Tanzania: the case of auditor general office. The positivist research philosophy was used in this investigation. Moreover, this study employed a quantitative research technique. The research design used in this study is explanatory. Simple random was used to extract 246 sample size from a population of 680 auditors working at Controller and Auditor General office. Statured questionnaires were used to collect data. Descriptive statistics and multiple regression analysis were used to analyze data. The stu

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Almeida Blacio, Jorge Hernan. "El Rol de la Auditoría Forense en la Detección de Fraudes Corporativos." Revista Científica Zambos 3, no. 2 (2024): 74–96. http://dx.doi.org/10.69484/rcz/v3/n2/18.

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This article reviews the role of forensic auditing in the detection of corporate fraud through a qualitative literature review. Forensic auditing is essential to identify and prevent fraudulent activities, promoting ethics and transparency within organizations. Advanced methods such as data analysis, interviews and interrogations, and documentary reviews, which have proven to be effective, are discussed. Technological innovations, such as artificial intelligence and blockchain, have significantly enhanced these capabilities, although organizational obstacles such as internal resistance and lac

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Li, Xiang. "Research on the Application of Artificial Intelligence Auditing--Taking PricewaterhouseCoopers as an Example." Advances in Economics, Management and Political Sciences 184, no. 1 (2025): 13–19. https://doi.org/10.54254/2754-1169/2025.bl23233.

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With the rapid development of technology, artificial intelligence has been widely used in many fields, and the auditing industry has gradually introduced artificial intelligence technology to improve efficiency and accuracy. This essay explores the application of AI auditing in accounting firms, with a particular focus on PwC as an example of an in-depth analysis. The results of the study show that AI auditing can significantly improve audit efficiency and decision-making quality, and reduce labor costs and audit fees. At the same time, the introduction of AI auditing has also prompted the tra

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Kučera, Tomáš, Ladislav Tuhovčák, and Renata Biela. "Technical auditing of water supply systems – part 2: water treatment plant." Water Science and Technology: Water Supply 18, no. 4 (2017): 1141–50. http://dx.doi.org/10.2166/ws.2017.119.

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Ganapathy, Venkatasubramanian. "AI in Auditing: A Comprehensive Review of Applications, Benefits and Challenges." Shodh Sari-An International Multidisciplinary Journal 02, no. 04 (2023): 328–43. http://dx.doi.org/10.59231/sari7643.

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The rapid evolution of artificial intelligence (AI) technologies has brought about transformative changes in various industries, and the field of auditing is no exception. This research paper presents a comprehensive review of the integration of AI in auditing practices, highlighting its applications, benefits, and associated challenges. Auditing, a critical process for ensuring the accuracy and reliability of financial information, has traditionally been a labor-intensive and time-consuming endeavor. The emergence of AI technologies, such as machine learning, natural language processing, and

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NAUGOL’NOVA, Irina A., and Vladislav S. KUZNETSOV. "Automation of accounting and auditing processes: The potential and risks of AI application." Finance and Credit 31, no. 4 (2025): 105–16. https://doi.org/10.24891/fc.31.4.105.

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Subject. The article discusses artificial intelligence (AI) implementation in accounting and auditing and risks that should be taken into account to successfully integrate modern technologies into professional practice. Objectives. The aim is to identify opportunities and risks inherent in the use of artificial intelligence in the automation of accounting and auditing processes, to justify ways to enhance efficiency and minimize associated risks. Methods. The study employs methods of risk systematization and classification, the theoretical analysis of existing scientific works on the use of AI

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Zisan, Tauhidul Islam, Md Meherab Khandokar Pulok, Dipok Borman, Roni Chandra Barmon, and Md Rakibul Hasan Asif. "Navigating the Future of Auditing: AI Applications, Ethical Considerations, and Industry Perspectives on Big Data." European Journal of Theoretical and Applied Sciences 2, no. 6 (2024): 324–32. http://dx.doi.org/10.59324/ejtas.2024.2(6).26.

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AI and Big Data make the traditional landscape of auditing change by further improving auditing practices in terms of efficiency, accuracy, and enhancement of risk management capabilities. The paper summarizes significant discussions on the application areas, benefits, challenges, and relevant ethics related to AI in extensive data auditing. It also considers crucial applications of AI in the audit realm, such as anomaly detection, predictive analytics, process automation, and real-time monitoring. Finally, it discusses various challenges, viz., the use of AI within the auditing domain: data s

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Tauhidul, Islam Zisan, Meherab Khandokar Pulok Md, Borman Dipok, Chandra Barmon Roni, and Rakibul Hasan Asif Md. "Navigating the Future of Auditing: AI Applications, Ethical Considerations, and Industry Perspectives on Big Data." European Journal of Theoretical and Applied Sciences 2, no. 6 (2024): 324–32. https://doi.org/10.59324/ejtas.2024.2(6).26.

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AI and Big Data make the traditional landscape of auditing change by further improving auditing practices in terms of efficiency, accuracy, and enhancement of risk management capabilities. The paper summarizes significant discussions on the application areas, benefits, challenges, and relevant ethics related to AI in extensive data auditing. It also considers crucial applications of AI in the audit realm, such as anomaly detection, predictive analytics, process automation, and real-time monitoring. Finally, it discusses various challenges, viz., the use of AI within the auditing domain: data s

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Zuo, Zhaoying, Wenju Tian, Bowen He, Quanzhen Cao, Changxiang Dongye, and Weijian Jia. "IMPROVEMENT THE AUDITING QUALITY OF ENVIRONMENTAL MANAGEMENT SYSTEM AND OCCUPATIONAL HEALTH AND SAFETY MANAGEMENT SYSTEM BASED ON ISO14001 AND ISO45001." SOCIO ECONOMY AND POLICY STUDIES 1, no. 1 (2021): 39–40. http://dx.doi.org/10.26480/seps.01.2021.39.40.

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The paper put forward the way of improving auditing quality based on ISO45001 and ISO14001 from the angel of ISO45001 and ISO14001auditors should abide by the audit criteria, the ISO45001 and ISO14001 audit based on process method should be strengthened and the effectiveness of audit should be improved, the ISO45001 and ISO14001 audit team leader should consider the effective and efficient use of the audit team and the different roles and responsibilities of auditors, intern auditors and technical experts. The paper is of great significance for ISO45001 and ISO14001 auditing.

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AYBOgA, Mehmet Hanifi, and Farshad Ganji. "INVESTIGATING THE IMPACT OF USING NATIONAL STANDARDS ON THE QUALITY OF AUDITING AND THE UNIFORMITY OF FINANCIAL STATEMENTS." PalArch's Journal of Archaeology of Egypt/Egyptology 18, no. 15 (2024): 381–91. https://doi.org/10.5281/zenodo.13952614.

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Investigating the factors affecting the quality of auditing is one of the topics of interest to researchers and the reason is that increasing the quality of auditing will lead to investor confidence in the accuracy of financial statements and reduce agency costs. In this study the effect of national accounting standards on the quality of the independent auditors opinion was investigated. the statistical population of the study included 50 technical and senior managers of the auditing organization. examining the hypotheses, it was found that the basis of national accounting standards by indepen

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Bonsón, Enrique, and Michaela Bednárová. "Blockchain and its implications for accounting and auditing." Meditari Accountancy Research 27, no. 5 (2019): 725–40. http://dx.doi.org/10.1108/medar-11-2018-0406.

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Purpose Technological developments such as blockchain seem to be the next step in a digital era and might reshape the way we do business. They are expected to have an impact on both business and society in the next few decades. This paper aims to provide general insights into blockchain technology and the extent to which it might transform the accounting system. Design/methodology/approach Analysing the previous literature, the paper provides a general overview of this phenomenon, identifying pending technical as well as non-technical issues that will have to be addressed for the full potentia

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Ali Mohammed Hassan AL-Bakate and Sohad Sabih Al-Saffar. "The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits." Journal of Techniques 4, no. 4 (2022): 246–57. http://dx.doi.org/10.51173/jt.v4i4.707.

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The research paper aims at knowing the link between the policies and procedures of the International Auditing Standard (220) quality control and enhancing the audit process, increasing the reliability of its output, developing its capabilities and capabilities, diversifying its activities and services provided, access to quality and reducing the expectations gap, so the policies and procedures of the International Auditing Standard (220) control were Quality, the guarantee to reach this and consequently the customer’s satisfaction, which helps in providing a neutral technical opinion that expr

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Brown, Veena L., Brian E. Daugherty, and Julie S. Persellin. "Satyam Fraud: A Case Study of India's Enron." Issues in Accounting Education 29, no. 3 (2014): 419–42. http://dx.doi.org/10.2308/iace-50735.

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ABSTRACT This case provides students a unique opportunity to examine and reflect on the challenges of auditing in today's global environment. Students examine a real-world billion dollar plus embezzlement and fraud at Satyam Corporation, an international company based in India and previously trading on the New York Stock Exchange. The case focuses on auditors' responsibilities related to obtaining and evaluating audit evidence, particularly as it relates to confirming cash and receivables. It also explores the quality control responsibilities related to audit procedures performed by foreign af

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