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Journal articles on the topic 'Technological audit'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Prokhorov, Viktor, and Vladimir Panteleev. "TECHNOLOGICAL AUDIT OF ENTERPRISES IN INDUSTRIAL CLUSTERS." Socio-economic and humanitarian magazine, no. 2 (May 24, 2024): 18–28. http://dx.doi.org/10.36718/2500-1825-2024-2-18-28.

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The subject of this study is issues related to the justification for the inclusion of various enterprises in an industrial cluster that has a multi-industry focus, including the use of wood chemical technologies for recycling waste from the forestry complex. The paper substantiates the need for mandatory technological audit of enterprises when they are included in an industrial cluster with a multi-industry focus. The existing methods of technological audit carried out at enterprises are considered, and several groups of methods for conducting technological audits that can be used at enterpris

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POPOV, Oleksandr, and Serhiі MEKHOVYCH. "TECHNOLOGICAL AUDIT IN THE CONCEPT OF TECHNOLOGICAL RE-ENGINEERING." Ukrainian Journal of Applied Economics 6, no. 4 (2021): 230–40. http://dx.doi.org/10.36887/2415-8453-2021-4-28.

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Methodological recommendations for the use of technological audit as a mandatory part of substantiating directions and expediency of carrying out reengineering innovative transformations at the enterprise are developed in the article. The approach to understanding the essence and types of technological audit and their relationship with the reengineering process of the organization is proposed. The functions of a technological audit in the context of an innovatively transformed enterprise are substantiated, with an emphasis on planning, organization and control. The general context of using the

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Hecklau, Fabian. "Technology Audit: Results of the Assessment of the Technological Maturity of Brazilian Innovation Institutes." European Conference on Innovation and Entrepreneurship 19, no. 1 (2024): 245–51. http://dx.doi.org/10.34190/ecie.19.1.2684.

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The technology audit enables the assessment of the technological capability and thus the technological maturity of an RTO. It focuses on the analysis of the research activities in the R&D service areas of the RTO. This allows for a comprehensive understanding of the technologies used, the research competencies, the technologies developed, and the established technology partnerships of the RTO. Since 2017, technology audits have been conducted to evaluate the technological maturity of Brazilian SENAI innovation institutes (ISI). In the last seven years, 41 audits have been completed, provid

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Afadzinu, Sewornu Kobla, Dávid Lóránt, and Jemimah Fayah. "The impact of technological innovations on audit transparency, objectivity, and assurance in the digital era." Journal of Infrastructure, Policy and Development 8, no. 14 (2024): 8241. http://dx.doi.org/10.24294/jipd8241.

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This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transpa

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Gökoğlan, Kadir, Hüseyin Sevim, and Sultan Kılıç. "Digital Transformation and Artificial Intelligence-Assisted Auditing: The Role of Technology in Internal Audit Processes in 2025." Dynamics in Social Sciences and Humanities 6, no. 1 (2025): 25–33. https://doi.org/10.62425/dssh.1647929.

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Recently, artificial intelligence (AI) technologies and digital transformation concepts have led to changes in internal audit activities. While traditional audit techniques are usually performed without much use of technology, new digital audits complete these processes by using technological infrastructures. This transformation changes the way auditors work and thus creates a new value system in audit processes. This new value system is the artificial intelligence assisted audit system. Artificial intelligence assisted audit systems help to detect potential risks that may occur in enterprises

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Андреев, Я. С. "Тенденции развития технологического аудита малого и среднего бизнеса в России". Environmental management issues 4, № 3 (2025): 140–44. https://doi.org/10.25726/q7355-3337-4693-m.

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Определены отличительные характеристики предприятий малого и среднего бизнеса. Анализируются существующие подходы к определению сущности технологического аудита. Рассматриваются тенденции становления практики технологического аудита в России в сравнении с западноевропейскими странами, выявлены главные отличия. Сделан акцент на проведении технологического аудита предприятий малого и среднего бизнеса. Distinctive characteristics of small and medium-sized businesses are defined. Existing approaches to defining the essence of technological audit are analyzed. Trends in the development of technolog

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Shaqiri, Gentjan, and Jolta Kacani. "A comparative analysis of remote auditing in Albania: How it affects the quality of enterprise auditing." Proceedings of the World Conference on Management and Economics 1, no. 1 (2024): 1–13. http://dx.doi.org/10.33422/worldcme.v1i1.592.

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This paper conducts an extensive examination to explore the impact of remote auditing on audit quality. It aims to ascertain whether remote audit processes can match or exceed the standards set by traditional on-site audits. The study encompasses various remote audit methods, advantages, and challenges. The study employs a mixed methods approach, gathering and analyzing data through both quantitative measures and qualitative techniques. This includes surveys directed at audit professionals to glean insights into remote auditing and its effects on audit quality. Survey findings are analyzed acc

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Titera, William R. "Updating Audit Standard—Enabling Audit Data Analysis." Journal of Information Systems 27, no. 1 (2013): 325–31. http://dx.doi.org/10.2308/isys-50427.

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ABSTRACT This paper highlights the emerging role of data analysis on the financial statement audit and its value throughout the audit process, particularly in providing audit evidence. It raises the issue of needed revisions to the Audit Standards, whether for public or private company audits, and illustrates how certain of the current Audit Standards inhibit the external auditors' use of enhanced data analysis and continuous auditing techniques. While this whitepaper identifies a few audit standards that could be revised in light of current technological capabilities, it does not purport to a

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Babalola, Faith Ibukun, Eseoghene Kokogho, Princess Eloho Odio, Mary Oyenike Adeyanju, and Zamathula Sikhakhane Nwokediegwu. "Redefining Audit Quality: A Conceptual Framework for Assessing Audit Effectiveness in Modern Financial Markets." International Journal of Multidisciplinary Research and Growth Evaluation 3, no. 1 (2022): 690–99. https://doi.org/10.54660/.ijmrge.2022.3.1-690-699.

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Audit quality remains a critical determinant of financial market stability, influencing investor confidence, corporate governance, and regulatory compliance. However, defining and assessing audit effectiveness in modern financial markets presents ongoing challenges due to evolving regulatory landscapes, technological disruptions, and market dynamics. This paper develops a conceptual framework for evaluating audit quality by integrating theoretical perspectives, key determinants, and emerging technological advancements. It explores the historical evolution of audit quality, the influence of reg

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Andrade, Augusto Cezar Romeiro de, Renato Penha, Luciano Ferreira da Silva, Flavio Santino Bizarrias, and Claudia Terezinha Kniess. "The adoption of technological tools in continuous audit projects." Revista de Administração da UFSM 16, no. 4 (2023): e5. http://dx.doi.org/10.5902/1983465971587.

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Purpose: Present a conceptual model for the adoption of technological tools in continuous audit projects. Design/methodology/approach: This research is constituted from the perspective of a qualitative approach with a descriptive nature, divided into two phases. In the first phase, a Systematic Literature Review was conducted focusing on technological tools and Continuous Audit Projects, in the second phase, field research was conducted through in-depth interviews with professionals related to the theme. Findings: The results indicated the main benefits and challenges encountered in the adopti

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K., Ohemeng-Tinyanse,, Ocansey, E. O. N. D., and Asamoah, F. O. "Moderating Effect of Auditor Experience in the Interplay of Technology, Motivation, Time Pressure, and Audit Quality." African Journal of Accounting and Financial Research 8, no. 3 (2025): 39–65. https://doi.org/10.52589/ajafr-bweresqe.

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The increasing complexity of the modern audit environment, characterized by technological advancements, heightened stakeholder expectations, and stringent regulatory requirements, has intensified the challenges faced by auditors in delivering high-quality audits. This study investigates the interplay between technology adoption, auditor motivation, and time pressure on audit quality, with a specific focus on the moderating role of auditor experience. Drawing upon the Job Demands-Resources (JD-R) model and the theory of cognitive fit, this research employs a cross-sectional design and a sample

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Rosli, Khairina, Eu-Gene Siew, and Paul H. P. Yeow. "Technological, Organisational and Environmental Aspects of Audit Technology Acceptance." International Journal of Business and Management 11, no. 5 (2016): 140. http://dx.doi.org/10.5539/ijbm.v11n5p140.

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The purpose of this paper is to use the Technology, <del cite="mailto:StafUUM_PC" datetime="2016-04-07T10:49">Organization </del><ins cite="mailto:StafUUM_PC" datetime="2016-04-07T10:49">Organisation </ins>and Environment (TOE) framework to understand the audit technology adoption in audit firms. Previous studies have only looked from the viewpoint of individual auditors and do not use a framework in which to understand the audit technology adoption. The audit technology differs from other information technology adoption because audit tools change the way in which audit

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Odilov, Dilshod Kudratilla ogli. "HOW ADVANCEMENTS SUCH AS AI, DATA ANALYTICS, AND BLOCKCHAIN ARE TRANSFORMING THE AUDITING PROFESSION." Journal of Contemporary World Studies 3, no. 2 (2025): 48–56. https://doi.org/10.5281/zenodo.15005063.

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<strong>Annotation</strong><strong>:</strong>  This scientific paper explores how advancements in Artificial Intelligence (AI), Data Analytics, and Blockchain technology are transforming the auditing profession. It discusses how these technologies, when integrated into audit processes, enhance efficiency, reduce errors, improve security, and promote transparency. The paper highlights the role of AI in automating processes, Data Analytics in analyzing large datasets, and Blockchain in ensuring the integrity of audit records. These advancements contribute to more accurate, faster, and relia

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Johanes, Kristallisya Alexandra, Vicky Putra Surifran, Samuel Octavianus Gunawan, Lauw Tjun Tjun, and Elyzabet Indrawati Marpaung. "CAPTURING THE DIGITAL AGE: THE IMPACT OF RISKS OF TECHNOLOGICAL ADVANCEMENTS IN AUDITING ON STUDENTS' VIEWS." COMPETITIVE Jurnal Akuntansi dan Keuangan 8, no. 2 (2024): 182. http://dx.doi.org/10.31000/competitive.v8i2.11763.

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Technological developments in the world have experienced extraordinary progress in the last few decades, fundamentally changing the way we live, work and interact. Technological developments have had a significant impact on the audit profession, changing the way auditors conduct audits and provide independent opinions on financial reports. So this research aims to analyze accounting students' views on technological advances in the audit field. The population of this research is students who are taking a study program in accounting at Maranatha Christian University. With a sample size of 65 res

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Ananda, Rana Fathinah, Sari Nuzullina Rahmadhani, Aditya Amanda Pane, and Naufal Helmi Wiratama. "Assessment Audit: How Artificial Intelligence Affected Audit Quality of Sustainability Report Based on Auditors Perspective." Information Management and Business Review 16, no. 3(I)S (2024): 152–58. http://dx.doi.org/10.22610/imbr.v16i3(i)s.4049.

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This study aims to analyze audit assessment and the effects of artificial intelligence on the audit quality sustainability reports from the standpoint of auditors who provide audit opinions on audits that are conducted of sustainable financial reports. Certain audit tasks can now be automated by the audit profession thanks to technology. Artificial intelligence (AI) and big data analytics can be used to analyze huge data, one of the technological innovations that need more study than conventional data. The number of 85 auditors of Accountant Public Firms in Medan completed questionnaires that

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Şamil, Serhat. "MEASURING THE PRODUCTIVITY OF AUDIT FIRMS IN TÜRKIYE: A MALMQUIST INDEX APPROACH." Denetişim, no. 32 (February 16, 2025): 65–76. https://doi.org/10.58348/denetisim.1586374.

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This study evaluates the productivity of large audit firms in Türkiye conducting audits for Public Interest Entities (PIEs) between 2020 and 2023. Using Data Envelopment Analysis (DEA) to calculate the Malmquist Productivity Index (MPI), the research analyses total factor productivity (TFP) through efficiency and technological progress components. Data was collected from transparency reports and additional inquiries for 60 firms. Due to limited data disclosure, only the number of responsible auditors and partners were used as input variables, while audit and non-audit revenues served as output

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CHEN, JIN, and XUESONG GENG. "AUDITING THE MANAGEMENT OF TECHNOLOGICAL INNOVATION IN CHINESE COMPANIES." International Journal of Innovation and Technology Management 01, no. 02 (2004): 151–63. http://dx.doi.org/10.1142/s0219877004000155.

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Technological innovation audit can help companies to improve innovation performance by identifying key factors in innovation management and provide the benchmarking guidance. Combining extant audit theories, the paper develops an audit framework that is more comprehensive and more suitable to Chinese firms. Using beta testing method in a medium-size sample of cross-sectional Chinese companies, the authors test the applicability of the operational audit scoreboard in the sample firms. Moreover, the authors identify qualitatively the key advantages and disadvantages in technological innovation i

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Chigogora, Chenai, Henry Foster, and Josephine Katenga. "Challenges and Possible Solutions Faced by General Conference Auditors in the Southern Asia-Pacific Division of Seventh-day Adventists." HUMAN BEHAVIOR, DEVELOPMENT and SOCIETY 26, no. 2 (2025): 185–97. https://doi.org/10.62370/hbds.v26i2.280038.

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Aim/Purpose: This study examined the challenges faced by General Conference Auditing Service (GCAS) auditors in the Southern Asia-Pacific Division (SSD) during financial audits. The objective was to identify key obstacles that hinder the efficiency and accuracy of audits, assess client compliance with financial regulations and international standards, and propose solutions. Given the essential role of financial audits in ensuring transparency, accountability, and regulatory compliance, it is crucial to understand these challenges and explore ways to improve auditing processes. Introduction/Bac

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Aprilya Retno Sasviranti, Fuad Andrian, Mia Audina, and Herlina Manurung. "Analisis Efektivitas Remote Audit dan Agility Audit Dalam Mendeteksi Missappropriation Of Assets Pasca Pandemi." Jurnal Kendali Akuntansi 2, no. 1 (2023): 201–17. https://doi.org/10.59581/jka-widyakarya.v2i1.2046.

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The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agil

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Kuttybaeva, N. B. "Technological audit in the system of optimization of innovative activity." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 106, no. 2 (2023): 71–80. http://dx.doi.org/10.31489/2022ec2/71-80.

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Figueroa Moreno, Jefferson Humberto, Gustavo Darío Robles Quiñónez, Fanny Graciela Egas Moreno, and Luis Admir Canchingre Bone. "Robotic Process Automation (RPA) as a technological tool for automating the execution of audits." Sapienza: International Journal of Interdisciplinary Studies 4, no. 4 (2023): e23059. http://dx.doi.org/10.51798/sijis.v4i4.658.

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The purpose of the research was to analyze the Robotic Automation of Processes as a technological tool aimed at automating auditing processes. It is a technological alternative that uses robots called bots, which are configured in a simple way and enable a digital transformation in which they can learn and imitate tasks, which are then executed automatically. Regarding the study methodology, it was a documentary research, carried out through a review of documents, scientific articles, research, web pages, among other sources. Among the main audit activities that can be performed with the appli

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Sri, Hantoro, and Payamta. "Revolutionizing Internal Audits: A Pandemic Review at RSUD ABC Solo Raya." Journal of Economics, Finance And Management Studies 08, no. 03 (2025): 1789–800. https://doi.org/10.5281/zenodo.15062680.

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This study examines the effectiveness, challenges, and outcomes of remote internal audits compared to traditional on-site audits at RSUD ABC Solo Raya before, during, and after the COVID-19 pandemic. The research investigates the impact of the pandemic on audit practices, focusing on the transition to remote auditing and the organizational readiness required for its successful implementation. Regulatory frameworks such as Law No. 44/2009 on Hospitals and Minister of Health Regulation No. 36/2015 emphasize the necessity of robust internal control systems, while the Indonesian Supreme Audit Inst

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Ramadhan, Muh Syahru, and Sri Iswati. "FOUCAULDIAN SURVEILLANCE IN PROBITY AUDIT: DECODING STRATEGIES TO PREVENT PROCUREMENT FRAUD." JRAK 17, no. 2 (2025): 92–107. https://doi.org/10.23969/jrak.v17i2.21839.

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Corruption cases in the procurement of goods and services continue to occur. This study aims to examine the effectiveness of the implementation of probity audits in preventing fraud in the procurement of goods and services. This study uses qualitative approach with participants from the DKI Jakarta Provincial and the Dompu Regency Inspectorate. The results of the study indicate that the probity audits carried out by the DKI Jakarta Provincial Inspectorate and the Dompu Regency Inspectorate during 2023 and 2024 have not been optimal. This is because the probity audit process still uses the data

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Hima, Zakaria, Wan Sallha Yusoff, and Ummi Naiemah binti Saraih. "Big Data and Audit Quality: Theoretical Study." South Asian Journal of Social Sciences and Humanities 5, no. 1 (2024): 144–60. http://dx.doi.org/10.48165/sajssh.2024.5109.

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This paper provides an extensive examination of academic research focusing on the application of big data in relation to audit quality. The literature review is derived from published articles in auditing-related journals. Our review is structured around three primary impacts of applying big data in accounting, auditing, and audit quality. Within each effect, we delve into the findings pertaining to the quality of audits and financial reports. We assert that the limited empirical evidence, coupled with recent technological advancements in information technology, creates opportunities for futur

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Stankevič, Evelina. "Performance audit analysis done by the national audit office of Lithuania." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 41–51. http://dx.doi.org/10.15388/batp.2013.13441.

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Performance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyse and develop a new type of audit is associated with the changes occurred and on-going in business and public administration, and also with other factors such as social, political, economic, technological changes and other. Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration an

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Carpenter, Riley, and Dale McGregor. "The implications, applications, and benefits of emerging technologies in audit." Business and Management Review 11, no. 02 (2020): 36–44. http://dx.doi.org/10.24052/bmr/v11nu02/art-05.

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Technological innovation has given rise to the possibility of implementing emerging technologies to potentially improve business operations. Audit firms, as businesses, could utilise emerging technologies to address several challenges the audit profession currently faces. This paper performs a qualitative analysis of prior literature concerning the potential implications and applications of the use of emerging technology in the audit process and the benefits audit firms can realise from using emerging technology. Using emerging audit technology in the audit process could automate many repetiti

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Aguilar, Lord Eddie Indac, Jessa Mae Rome Alcantara, Airah Yvonne Tormis Camoro, and Alexiz John Inocentes Olanolan. "WORK-FROM-HOME SETUP AND AUDIT QUALITY AMONG EXTERNAL AUDITORS." Jurnal Akuntansi Kontemporer 16, no. 2 (2024): 122–31. https://doi.org/10.33508/jako.v16i2.5481.

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Research Purposes. Technological advancement and globalization increase demand for flexible work arrangements, particularly remote working, which pose limitations and challenges to auditors in maintaining audit quality. The study aims to determine which domain of work-from-home setup significantly influences the audit quality of external auditors. Research Methods The study used quantitative research design and correlational techniques to test the relationship and significance of the variables. It was participated by CPAs in public practice who experienced remote auditing and employed the rand

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Ildemenov, Sergey V., and Dmitry S. Ildemenov. "LEAN R&D AND TECHNOLOGICAL AUDIT: PROBLEMS AND SOLUTIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/4, no. 150 (2024): 27–33. https://doi.org/10.36871/ek.up.p.r.2024.09.04.004.

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The article examines the history of lean research and technology audit development, reflects the main factors of the positive impact of their implementation on the activities of organizations, how the implementation of lean R&D technology audit can become a driver for increasing the efficiency of commercialization of new technologies. The results of the practice of commercialization of new technologies are presented using the example of Russian enterprises. The main advantages, opportunities and successful examples of implementation in different industries are considered, as well as potent

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Al-Hinai, Sara Eid Mattar, and Shahnawaz Ali. "Effectiveness of VAT Audits on Compliance in Oman Tax System." International Journal of Research and Innovation in Social Science IX, no. XIV (2025): 310–17. https://doi.org/10.47772/ijriss.2025.914mg0025.

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This study explores the effectiveness of Value-Added Tax (VAT) audits in enhancing tax compliance in Oman, focusing on tax years 2022-2024. It examines the extent to which VAT audits contribute to reducing tax evasion, increasing fiscal transparency, and ensuring efficient revenue collection. The research draws from Omani state budgets, tax compliance reports, and audit documents to provide insights into the role of VAT audits in improving fiscal governance. Additionally, a comparative analysis with other GCC nations highlights Oman’s progress and challenges in tax compliance enforcement. The

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Samuel Onimisi Dawodu, Adedolapo Omotosho, Zainab Efe Egieya, Abimbola Oluwatoyin Adegbite, and Sarah Kuzankah Ewuga. "Advancements in computer-aided audit technologies: Impact on loan asset quality in banking." World Journal of Advanced Research and Reviews 20, no. 3 (2023): 876–87. http://dx.doi.org/10.30574/wjarr.2023.20.3.2554.

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The banking sector continually adapts to technological advancements, and computer-aided audit technologies (CAATs) play a pivotal role in enhancing operational efficiency and risk management. This study explores the impact of CAATs on loan asset quality in banking, investigating how these technologies contribute to the identification, assessment, and mitigation of risks associated with loan portfolios. The research delves into the integration of advanced data analytics, artificial intelligence, and machine learning within audit processes, examining their effectiveness in evaluating loan asset

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Samuel, Onimisi Dawodu, Omotosho Adedolapo, Efe Egieya Zainab, Oluwatoyin Adegbite Abimbola, and Kuzankah Ewuga Sarah. "Advancements in computer-aided audit technologies: Impact on loan asset quality in banking." World Journal of Advanced Research and Reviews 20, no. 3 (2023): 876–87. https://doi.org/10.5281/zenodo.12748950.

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The banking sector continually adapts to technological advancements, and computer-aided audit technologies (CAATs) play a pivotal role in enhancing operational efficiency and risk management. This study explores the impact of CAATs on loan asset quality in banking, investigating how these technologies contribute to the identification, assessment, and mitigation of risks associated with loan portfolios. The research delves into the integration of advanced data analytics, artificial intelligence, and machine learning within audit processes, examining their effectiveness in evaluating loan asset

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Alnesafi, Awwad. "The impact of audit software on quality of audit in Kuwait: Insights from auditors." Accounting 11, no. 1 (2025): 31–48. https://doi.org/10.5267/j.ac.2024.12.001.

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This research tries to find a relationship between audit quality and audit software, impacted by the latter. In this study, multiple sentiments of audit professionals and finance executives on the relation of audit software and quality of audit in Kuwait are examined where, on the basis of agreed perspectives of professionals, it was found that audit software positively influences audit quality. This particular article tries to extend the previous works and emphasizes on the observation of audit professionals and their perspectives through a well-structured survey and semi-structured interview

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Golovyrin, Sergei, Mikhail Kovalev, Mikhail Lebzin, and Vladimir Makarov. "Problems of modern technological audit of mining enterprises." E3S Web of Conferences 56 (2018): 04025. http://dx.doi.org/10.1051/e3sconf/20185604025.

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Modern economic conditions are characterized by spontaneous changes in market conjuncture, by accelerating the pace of scientific and technological progress in industrial production, which tightened the requirements for production activities, economic and organizational management of domestic enterprises. Currently, the most competitive products in the world market are the products of extractive industries, which determines the increased attention to the problems of the functioning of these industries and the clarification of the conditions of their most sustainable development. The unique min

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Darmawan, Aliya. "Audit Quality and Its Impact on Financial Reporting Transparency." Golden Ratio of Auditing Research 3, no. 1 (2023): 32–45. http://dx.doi.org/10.52970/grar.v3i1.375.

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This qualitative research study investigates the intricate relationship between audit quality and financial reporting transparency within the corporate governance landscape. Drawing on principles of grounded theory, the research aims to explore the interplay, determinants, and implications of this relationship informed by existing literature. Through systematic document analysis of academic articles, regulatory documents, and scholarly publications, key dimensions and determinants of audit quality and financial reporting transparency are identified and analyzed. The study reveals that audit qu

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Osuto, Abraham Mong’eri, and Dennis Juma. "Procurement Systems Audit and Performance of Devolved Units in Kisii County, Kenya." International Journal of Supply Chain and Logistics 9, no. 6 (2025): 58–74. https://doi.org/10.47941/ijscl.2921.

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Purpose: This study examined the influence of procurement systems audit on procurement performance in devolved units in Kisii County. The specific objectives were to assess the effect of procurement audit planning, compliance auditing, internal control assessment, and procurement audit reporting on procurement performance. Methodology: A descriptive research design was adopted, and data were collected using structured questionnaires administered to procurement officers, auditors, and finance staff in selected departments within the county. A sample of 60 respondents was selected using stratifi

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Rusli, Urisnawati, Muslianti Middin, , Amiruddin, and Syamsuddin. "Tren Kontemporer dalam Audit: Harmonisasi Teknologi dan Keberlanjutan dalam Praktek Audit." Jurnal Penelitian Ekonomi Akuntansi (JENSI) 8, no. 2 (2024): 279–92. https://doi.org/10.33059/jensi.v8i2.10659.

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In the modern era, audit practices are increasingly influenced by technological advancements and the need for sustainability. This article explores the harmonization of technology and sustainability in contemporary audit practices. The research methodology involves the analysis of scientific articles selected based on specific criteria, namely articles published within the time frame of 2015-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Prisma Watase Uake tool, 25 selected articles were identified. Through a Systematic Literature Review (SLR) approach, this research uncov

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Oluwatosin Ilori, Nelly Tochi Nwosu, and Henry Nwapali Ndidi Naiho. "Enhancing IT audit effectiveness with agile methodologies: A conceptual exploration." Engineering Science & Technology Journal 5, no. 6 (2024): 1969–94. http://dx.doi.org/10.51594/estj.v5i6.1217.

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This concept paper examines the integration of Agile methodologies into IT audit processes to enhance effectiveness and efficiency. In today's dynamic and rapidly evolving technological landscape, traditional audit approaches often struggle to keep pace with the speed and complexity of IT environments. Agile methodologies, originating from software development, offer a flexible and iterative framework that can revolutionize IT audit practices. The paper begins by highlighting the limitations of traditional audit methodologies in addressing the challenges posed by modern IT systems. It then int

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Lezhanina, Viktoriia. "Internal audit issues and their impact on the quality of financial reporting." American Journal of Management and Economics Innovations 07, no. 05 (2025): 45–51. https://doi.org/10.37547/tajmei/volume07issue05-05.

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This paper examines the core challenges confronting internal audit functions and evaluates their implications for the quality of financial reporting. Drawing on prior research emphasizing the role of internal audits in enhancing transparency, the study situates its analysis in the context of small and medium-sized enterprises (SMEs) that experience acute resource constraints and heightened vulnerability to fraud and misstatements. Key findings reveal that methodological incoherence—evidenced by a lack of unified audit standards—coupled with incomplete adoption of advanced data-analytics tools

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Fatchurrohman, Adam Rafi, Armando Jihad Sabilal Mustaqim, M. Dimas Nur Aziz, et al. "Peran Auditor dalam Meningkatkan Kinerja Pengelolaan Keuangan Perusahaan: Kajian Literatur Sistematis." Nusantara Entrepreneurship and Management Review 3, no. 1 (2025): 46–52. https://doi.org/10.55732/nemr.v3i1.1572.

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Financial audits play an important role in ensuring the transparency and accuracy of a company's financial statements, but challenges such as high costs, dependence on auditor independence, and technological limitations remain obstacles in practice. This study aims to analyze the role of auditors in improving corporate financial management and explore factors that influence audit effectiveness. Using the systematic literature review (SLR) method, this study identifies various academic studies related to financial audits, their impact on corporate performance, and the challenges faced by audito

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Listya, Anisa, Aspahani Aspahani, and Christian Damar Sagara Sitepu. "Implementasi Big Data Analytics dan Opini Audit terhadap Kualitas Audit dengan Audit Delay Sebagai Variabel Mediasi." Owner 7, no. 3 (2023): 2062–71. http://dx.doi.org/10.33395/owner.v7i3.1531.

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This research is based on the relationship between Big Data Analytics and its impact on the quality of audit evidence and the level of assurance felt by end users of financial statements. Big Data Analytics potentially play an important role in innovative auditing practices. Big Data Analytics can increase the efficiency and effectiveness of financial statement audits, but additional competencies and technological capabilities are required to implement Big Data Analytics. With Big Data, auditors can minimize the risks posed by sampling, and therefore, provide a reasonable level of assurance. T

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Fedchenko, Elena, Lyubov Gusarova, Timur Timkin, Natalie Gryzunova, Michał Bilczak, and Svetlana Frumina. "Methodology for an Audit of Institutional Projects in the Energy Sector." Energies 16, no. 8 (2023): 3535. http://dx.doi.org/10.3390/en16083535.

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Auditing activity, in the last decade, is one of the most dynamically changing types of economic activity, on the one hand, due to an increase in the number of state projects implemented by many countries, and on the other hand, due to technological innovations and digitalization. Russian auditing practices are also being actively reformed. For example, the Ministry of Energy is updating their audit methodology. The subject of this study is to ensure the efficiency of spending public funds for the implementation of strategic projects. The object of this study is the methodology of a state audi

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LUNGU, Cristian, and Ovidiu Constantin BUNGET. "Continuity of the Auditing Profession in the Context of Digitalization and Automation." Audit Financiar 23, no. 178 (2025): 388–99. https://doi.org/10.20869/auditf/2025/178/012.

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The rapid advancement of digitalization and automation is redefining the financial audit profession, profoundly influencing auditor practices and competencies. This paper aims to analyze the mechanisms by which the financial audit practice sustains its continuity and relevance amidst ongoing changes and transformations. Through a review of the specialized literature, this study identifies the main benefits and challenges generated by automation and digitalization to assess their impact on the relevance of the audit profession in the future. The main results emphasize that the continuity of the

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Gusti Chania Raafi Iradati and Tri Ratnawati. "Pengaruh Kompetensi, Profesinalisme dan Perilaku Auditor Terhadap Pemanfaatan Teknologi Artificial Intelligence (AI) dan Efektivitas Pelaksanaan Audit." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 12, no. 1 (2024): 62–75. https://doi.org/10.30640/ekonomika45.v12i1.3494.

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This study aims to investigate the influence of competence, professionalism, and auditor behavior on the utilization of Artificial Intelligence (AI) technology and the effectiveness of financial audit implementation among auditors in Public Accounting Firms (KAP) in Surabaya. The research seeks to explore how these aspects interact and impact the quality of audits. The study was conducted at Public Accounting Firms in Surabaya, with a sample of 60 auditors. Hypothesis testing in the research employed analysis using the SmartPLS 3.0 application, incorporating outer model and inner model tests.

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Stadnyk, Valentyna, Vitaliy Yokhna, Maksym Gadzhuk, and Serhiy Shatrovsky. "Problems and opportunities of optimizing resource provision of information and technological development of enterprises in the coordinates of economic security parameters." Ukrainian Journal of Applied Economics and Technology 2024, no. 4 (2024): 292–98. https://doi.org/10.36887/2415-8453-2024-4-44.

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The purpose of the study is to analyze the problems of resource provision for the technological development of enterprises in the manufacturing sector of the Ukrainian economy considering the technological transition of “Industry 4.0”. Two technological transition methods for domestic producers are considered. The first is through the implementation of innovative and technological projects that, in their technological part, already use artificial intelligence to perform routine tasks in an algorithmic mode. It is advisable to choose it for large enterprises that can accumulate sufficient inves

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Dorosh, Nina. "Use of information technologies in internal audit." Socio-Economic Problems and the State 25, no. 2 (2021): 193–201. http://dx.doi.org/10.33108/sepd2022.02.193.

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The article reveals the essence and importance of internal audit in adding value to the organization and its stakeholders by assessing and providing recommendations for improving corporate governance, risk management and control, promoting economic efficiency, sustainable growth and financial stability. The main current trends in the development of internal audit on the use of modern technologies in auditing and the growing need for internal auditors to acquire knowledge and skills of IT technologies, work with big data, knowledge in the field of cybersecurity, analytical and critical thinking

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Wassie, Fekadu Agmas, and Lakatos László Péter. "Technology adoption in audit of information systems: Ethiopian audit firms’ perspective." Journal of Infrastructure, Policy and Development 8, no. 13 (2024): 8819. http://dx.doi.org/10.24294/jipd8819.

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Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling

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JOUIET, Insaf, and Najoua EL ABBAS EL GHALEB. "Barriers to the integration of artificial intelligence in public sector internal audit in Morocco: An exploratory study." Edelweiss Applied Science and Technology 9, no. 5 (2025): 1291–302. https://doi.org/10.55214/25768484.v9i5.7139.

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Integrating Artificial Intelligence (AI) into the internal audit functions of the public sector poses certain challenges, hindering its usage. The purpose of our study is to identify and understand the main factors hindering the integration of this advanced technology within the internal audit functions of the Moroccan public sector. Using an interpretivist approach and qualitative methodology, we applied the Technology-Organization-Environment framework and collected data through semi-structured interviews with 14 public sector internal auditors. Firstly, from a technological point of view, t

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Корчивой, С. А., and К. В. Фролов. "ONTOLOGY OF AUDITING THE EFFICIENCY OF PUBLIC ADMINISTRATION DIGITAL TRANSFORMATION PROJECTS." Электросвязь, no. 2(39) (March 10, 2023): 35–42. http://dx.doi.org/10.34832/elsv.2023.39.2.005.

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Приведена общая методика оценки эффективности сложных технических объектов в области информационных технологий применительно к аудиту государственных информационных ресурсов и систем (далее — методология ИТаудита). Данная методология предназначена для использования профессиональными аудиторами, в том числе в рамках внешнего государственного аудита, контрольно-надзорной деятельности, технологического аудита, а также операторами государственных информационных систем (ГИС). Предлагаемая онтология ИТ-аудита позволяет сформировать базу знаний для подбора показателей и индикаторов эффективности из р

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Lutfi, Abdalwali, and Hamza Alqudah. "The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19." Sustainability 15, no. 9 (2023): 7704. http://dx.doi.org/10.3390/su15097704.

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There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in developing nations regardless of its importance to audit productivity and cost reduction, and this holds particularly true in the public sector entities’ internal audit departments. Accordingly, this article aims to explore how technological factors, such as relative advantage, complexity, compatibility, observability, and trialability, contribute to the use of CAATTs in Jordan’s public sector internal audit during the COVID-19 pandemic and the impact of the pandemic on the profession’s outcome. The study

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Santoso, Fadli, Indarsih Wulandari, and Dinda Pratiwi. "Evaluation of Sampling Techniques in Audit: A Qualitative Approach." Golden Ratio of Auditing Research 3, no. 1 (2023): 11–20. http://dx.doi.org/10.52970/grar.v3i1.373.

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This study explores the evaluation of sampling techniques in audit engagements, aiming to provide insights into the factors influencing auditors' decisions and the effectiveness of different sampling methods. The research adopts a qualitative approach, conducting a comprehensive literature review to identify key themes and discussions surrounding sampling techniques in auditing. Factors such as population characteristics, audit objectives, resource constraints, audit complexity, regulatory requirements, and technological advancements are analyzed to understand their impact on sampling decision

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