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Artículos de revistas sobre el tema "Digital Audit Tools"

Autor: Grafiati

Publicado: 7 de junio de 2025

Última modificación: 2 de agosto de 2025

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1

Kudryashova, Alla V., and Lyudmila A. Utochkina. "The development of audit activities: challenges, opportunities, prospects in the context of the digitalisation of the economy." Vestnik Voronezhskogo gosudarstvennogo universiteta. Ser.: Ekonomika i upravlenie = Proceedings of Voronezh State University. Series: Economics and Management, no. 2 (June 30, 2022): 57–70. http://dx.doi.org/10.17308/econ.2022.2/8949.

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Subject. Audit services as an effective tool for identifying challenges of financial and business operations of economic entities in the modern digital economy. Purpose. An original study of the practical significance of audit automation tools and the identification of the features of the software to be used during audits. Methodology. To achieve the goals, the scientific methods of analysis, synthesis, analogy, classification, and logical approach were used. Results. Key features of software products that allow reducing energy consumption during audits and ensure compliance with all statutory

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2

Hasibuan, Khairul Amri, and F. X. Kurniawan Tjakrawala. "The New Face of Audit Quality: Integrating Advanced Analytics and Digital Tools." American Journal of Economic and Management Business (AJEMB) 4, no. 5 (2025): 594–610. https://doi.org/10.58631/ajemb.v4i5.205.

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This study aims to analyze the influence of competence, independence, professional skepticism, and audit fees on audit quality with cloud computing as a moderation variable in Public Accounting Firms in Indonesia. This study uses a saturated sample method or census, involving 156 auditors from a total of 472 Public Accounting Firms in Indonesia as respondents. The data analysis technique used is SEM (Structural Equation Modelling) with the help of Smart PLS 3.0 software. Data analysis includes descriptive statistical tests, validity and reliability tests through outer model tests which include

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3

Christopher Friday, Solomon, Comfort Iyabode Lawal, Damilola Christiana Ayodeji, and Adedamola Sobowale. "Reviewing the Effectiveness of Digital Audit Tools in Enhancing Corporate Transparency." International Journal of Advanced Multidisciplinary Research and Studies 4, no. 6 (2024): 1679–89. https://doi.org/10.62225/2583049x.2024.4.6.4099.

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In the era of rapid technological advancement, digital audit tools have emerged as a pivotal force in enhancing corporate transparency. This explores the effectiveness of these tools in modern auditing practices, focusing on their role in promoting transparency, accuracy, and accountability within corporate governance. Digital audit tools, such as automated data analytics, artificial intelligence (AI), and blockchain technology, are designed to streamline the auditing process, reduce human error, and provide a more in-depth, real-time analysis of financial and operational data. By enabling aud

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Hania, Umma, ASN Ashikur Rahman, and Sirajum Munira Chowdhury Otosi. "Digitalization of External Audit and Its Impact on Corporate Governance: A Case of the Big Four Firms of Bangladesh." Journal of Innovation in Business Studies 4, no. 1 (2014): 25–62. https://doi.org/10.63266/jibs/24040102.

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Digitalization is increasingly transforming organizational functions, including audit practices, by enhancing efficiency and data-driven insights. This study examines how digitalization affects external audit practices within Bangladesh's Big Four firms and evaluates its influence on corporate governance effectiveness. Unique to this research is its focus on a developing economy, providing insights into how digital tools are shaping audit processes and governance standards in Bangladesh. A quantitative methodology, involving a survey administered over auditors in leading firms, was employed to

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Klotz, Michael, and Ingold Sulk. "Digitale Betriebsprüfung – Handlungsfelder und vorbereitende Datenanalyse." Der Betriebswirt: Volume 52, Issue 1 52, no. 1 (2011): 10–14. http://dx.doi.org/10.3790/dbw.52.1.10.

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Digitale Betriebsprüfungen stellen Unternehmen vor neue Herausforderungen. Prüfungen werden entsprechend der „Grundsätze zum Datenzugriff und zur Prüfung digitaler Unterlagen“ (GDPdU) zunehmend über einen direkten Datenzugriff und automatisierte Datenanalysen durchgeführt. Hierauf müssen sich Unternehmen einstellen. Der Beitrag beschreibt die diesbezüglich relevanten Handlungsfelder. Im Mittelpunkt der Vorbereitung auf eine digitale Betriebsprüfung stehen kontinuierliche Analysen rechnungslegungsrelevanter Daten. Für derartige Datenanalysen gelangen spezielle Softwareprogramme, sog. CAAT-Tools

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Ilori, Oluwatosin. "Internal Audit Transformation in the Era of Digital Governance: A Roadmap for Public and Private Sector Synergy." International Journal of Advanced Multidisciplinary Research and Studies 4, no. 6 (2024): 1887–904. https://doi.org/10.62225/2583049x.2024.4.6.4161.

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The accelerating pace of digital transformation across both public and private sectors has redefined expectations for transparency, accountability, and performance. In this evolving landscape, internal audit functions must shift from traditional, retrospective approaches to forward-looking, technology-enabled assurance models. This review presents a strategic roadmap for transforming internal audit in the era of digital governance, emphasizing synergy between public and private sector practices. The study explores how the integration of emerging technologies—such as artificial intelligence (AI

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Taib, Nor Asiah, Izlawanie Muhammad, and Suhaila Abdul Hamid. "BRIDGING TECHNOLOGY AND QUALITY: A SYSTEMATIC REVIEW OF INFORMATION SYSTEM (IS) EFFECTIVENESS IN ENHANCING TAX AUDIT QUALITY." Journal of Information System and Technology Management 10, no. 39 (2025): 39–58. https://doi.org/10.35631/jistm.1039003.

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In an era of accelerating digital transformation, the integrity and efficiency of tax audits have become more critical than ever. As governments confront increasing fiscal pressures, ensuring high-quality audits is essential to safeguarding national revenues and public trust. However, despite widespread implementation of Information Systems (IS) in audit processes, there remains a limited understanding of how IS effectiveness truly impacts tax audit quality. This systematic literature review seeks to address this pressing gap by synthesizing empirical evidence on the role of IS in enhancing ta

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Basu, Paritosh. "Digital Transformation of Audit Functions - The Smart Auditor and Smarter RPA Audit Tools." Management Accountant Journal 58, no. 3 (2023): 69. http://dx.doi.org/10.33516/maj.v58i3.69-74p.

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Mohd Sanusi, Zuraidah, Nurul Fitri Mohd Noor, Razana Juhaida Johari, et al. "A Review and Evolution of Digital Audit on Auditor Performance." IPN Journal of Research and Practice in Public Sector Accounting and Management 12, no. 01 (2022): 147–69. http://dx.doi.org/10.58458/ipnj.v12.01.07.0080.

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Purpose: The study aims to understand the role of the external auditor in the adoption of digital audit in Malaysia. Design/Methodology/Approach: A literature review was conducted to provide comprehensive knowledge to determine the factors impacting the effectiveness of digital audit. The Technology to Performance Chain (TPC) model outlines how technical developments affect individual performance levels in the implementation of digital audit. Adopting technological tools for digital audit could enhance the efficiency and effectiveness of an auditor’s job performance in auditing. Findings: A co

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ИНОЗЕМЦЕВА А.В., ИНОЗЕМЦЕВА А. В. "AUDIT OF DIGITAL REPUTATION OF LEADERS: STAGES AND TOOLS." Экономика и предпринимательство, no. 3(164) (June 20, 2024): 885–88. http://dx.doi.org/10.34925/eip.2024.164.3.170.

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В статье автор рассматривает концепцию цифровой репутации руководителей, рассматривая этапы и инструменты ее исследования. Сегодня цифровая репутация стала существенным фактором, влияющим на уровень доверия и поддержки руководителя. Предложены и охарактеризованы этапы аудита цифровой репутации руководителей. Также в тексте работы обсуждаются актуальные инструменты, которые эффективно используются при проведении аудита репутации. В заключение, автор подчеркивает важность аудита цифровой репутации руководителей для эффективного управления репутацией и достижения успеха в своей деятельности. The

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Vanieva, Alana A. "AUDIT OF THE FINANCIAL RESULTS OF THE ORGANIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/16, no. 154 (2025): 154–59. https://doi.org/10.36871/ek.up.p.r.2025.01.16.016.

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This article examines the modern practice of auditing the financial results of an organization. Audit acts as a guarantor of the reliability of financial results and transparency of financial reporting. The author examined the existing problems and trends in conducting audits of financial results. The particular relevance of this study lies in the changes occurring in connection with the use of digital information technologies and artificial intelligence in auditing. The implementation of automated tools for conducting audits allows to reduce time costs, minimize errors, and, accordingly, audi

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Otuya, Sunday. "Audit tasks Digitalization and quality of audit services in Nigeria." Accounting 10, no. 4 (2024): 167–76. http://dx.doi.org/10.5267/j.ac.2024.10.001.

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In today's dynamic business landscape, the audit profession encounters numerous obstacles, particularly in adapting to the necessity of computer-assisted audits due to the immense volume of data requiring scrutiny. Despite the emergence of different digital auditing tools, there is a gap in research regarding the level of adoption, and its effects on the quality of audit services especially in the context of developing countries. This study seeks to investigate the impact of digitalization of audit tasks on the quality of audit services of accounting firms in Nigeria. The study, which has its

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NAUGOL'NOVA, Irina A., and Dmitrii A. SHCHELOKOV. "Integration of information technologies into the management analysis and audit system: Theoretical and practical aspects." Economic Analysis: Theory and Practice 24, no. 2 (2025): 144–58. https://doi.org/10.24891/ea.24.2.144.

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Subject. The article investigates the integration of information technologies into the management analysis and audit system, emphasizing the use of artificial intelligence and big data technologies. Objectives. The study aims at the development of a comprehensive model for the integration of information technologies, including artificial intelligence and big data, into management analysis and auditing activities, to improve the efficiency and accuracy of audits, using Russian digital information technologies. Methods. The study rests on the analysis of scientific literature and practices of th

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Liang, Ruohao. "How does the Chinese digital transformation of enterprises affect the auditor switch?" PLOS ONE 19, no. 9 (2024): e0302013. http://dx.doi.org/10.1371/journal.pone.0302013.

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The digital transformation of enterprises has brought great changes to the audit service demand of enterprises and the audit service supply of auditors. Therefore, there is a pressing need to study the digital transformation of enterprises and its impact on auditor switch. This paper aims to explore the influence of enterprise digital transformation on auditor switch and its potential implications for improving auditor efficiency. Using Python’s machine learning tools and text analysis methods, This paper measure the digital transformation of Chinese listed companies and study the impact of di

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Zulhumor, Kodirova. "Ways to improve internal audit in enterprises in the digital economy." Yashil iqtisodiyot va taraqqiyot 1, no. 5 (2024): 11–15. https://doi.org/10.5281/zenodo.12801108.

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In today’s rapidly evolving digital economy, enterprises face unprecedented challenges and opportunities. Withthe pervasive integration of technology into business processes, the role of internal audit has become increasingly crucialin ensuring effective risk management and regulatory compliance. This paper explores various strategies to enhanceinternal audit practices within enterprises operating in the digital landscape. Drawing upon a synthesis of existing literatureand empirical insights, this study identifies key areas where internal audit functions can be strengthened to betteradap

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BULETOVA, Natal’ya E., Tat’yana A. ZOLOT’KO, and Gadzhigoro Sh GADZHIGOROEV. "Digital transformation of public financial control in Russia." Finance and Credit 31, no. 6 (2025): 77–96. https://doi.org/10.24891/wgzhlo.

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Subject. This article examines the methods and tools of digital transformation of public financial control. Objectives. The article aims to identify the main trends in the digital transformation of the State financial control model, using the case of internal financial audit to justify the priorities for the implementation of digital technologies in the procedures of internal financial audit and, in general, State financial control in Russia. Methods. For the study, we used the methods of statistical, comparative, logical, and historical analyses, expert assessments, observation, as well as th

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Kazakova, N. A., and A. A. Muradov. "Conceptual and Applied Aspects of Using Digital Technologies in Auditing Activities." Accounting. Analysis. Auditing 12, no. 2 (2025): 66–77. https://doi.org/10.26794/2408-9303-2025-12-2-66-77.

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The growing demand for high-quality and relevant auditing by the state, society, and business underscores the importance of digitalizing auditing practices. Enhancing the profession’s social and business standing, as well as upholding its core values, is paramount. This necessitates fostering an IT mindset among young professionals, helping them grasp the benefits of digital transformation, the potential of artificial intelligence, and the role of big data analytics in managing audit risks. This article aims to provide a retrospective analysis of the digital technologies currently in use and t

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Arzhanova, К. A., and V. S. Starostin. "Key tools for conducting an information audit of a higher education institution." Vestnik Universiteta 1, no. 11 (2022): 42–47. http://dx.doi.org/10.26425/1816-4277-2022-11-42-47.

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This article focuses on the specifics of conducting a brand audit of a higher education institution (HEI) in a digital environment. The tools and peculiarities of information audit are considered and highlighted. The main advantages, differences and functionality of contemporary automatic media monitoring systems are analysed, with the focus on a number of specialised domestic and foreign closed access resources: Medialogy, Integrum, Public.ru, IQBuzz, Factiva, LexisNexis. The information on the main closed access systems is collected. Public relations and social media marketing performance ev

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Magnus Nkemjika, Dr Ogujio for, Dr Iwene Samuel Ojo PhD, and Okpor Grace Aruoriwo. "The Impact of Digital Transformation on Accounting Information Systems." International Journal of Advances in Engineering and Management 7, no. 3 (2025): 765–72. https://doi.org/10.35629/5252-0703765772.

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The study examined the impact of digital transformation on accounting information system. The study adopted survey research design and questionnaire was used to collected data from respondents. The data collected were analysed using 4-point Likert and from the result obtained, findings showed that the use of digital technology such as AI and data analytics enhance audit efficiency by reducing manual tasks and enabling risk-based assessments. Result also indicated that digital technology enhances Real-time transaction monitoring strengthens fraud detection, while advanced algorithms improve ano

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Nazarenko, I., M. Plekan, I. Shchyrba, K. Nemchenko, and M. Kunytska-Iliash. "Auditing Under Martial Law." AFRICAN JOURNAL OF APPLIED RESEARCH 11, no. 1 (2025): 498–511. https://doi.org/10.26437/ajar.v11i1.866.

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Purpose: The article examines the influence of martial law on the economy and social policy and presents the consequences for auditing. Design/Methodology/Approach: A quantitative research strategy was used to study the financing of audit firms at the macro level. A purposive sampling method was applied to select 100 audit firms across 24 regions of Ukraine, representing diverse operational conditions. Data analysis involved statistical techniques to compare expenditures and revenues from 2021 to 2023, highlighting the impact of martial law on financial performance. Research Limitation: Data w

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Hermawan, Taufik Ridwan, and Trinandari Prasetyo Nugrahanti. "The Role of Information Technology in Optimizing the Internal Audit Process and Improving the Quality of Internal Audit." West Science Business and Management 2, no. 04 (2024): 1274–79. https://doi.org/10.58812/wsbm.v2i04.1528.

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This study describes the influence of the use of information technology on the quality of internal audits in Indonesia using the meta-synthesis method. The results show that the use of information technology has an important role in determining audit quality. It also highlights the importance of auditor competence in mastering various information technology tools and responding to changes that occur, especially in the business world, as well as helping auditors to carry out audit planning by monitoring the lifestyle of suspected fraudsters. This research can contribute to the development of au

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Kravchenko, Iryna. "Implementation of Digital Economy Tools in Statistical Analysis, Accounting and Audit." Oblik i finansi, no. 3(97) (2022): 12–20. http://dx.doi.org/10.33146/2307-9878-2022-3(97)-12-20.

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Changes in the global economic paradigm motivate governments and private companies to implement the innovations of the fourth industrial revolution. The COVID-2019 pandemic also became a powerful catalyst for the digitization of management processes, which forced businesses and governments to look for remote opportunities to continue their professional activities and maintain the socio-economic well-being of the population. This article is devoted to revealing the prospects of introducing digital technologies into the statistical analysis, accounting and auditing system in the conditions of mo

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NAUGOL'NOVA, Irina A., and Dmitrii A. SHCHELOKOV. "Production audit and cost control in the context of digitalization." Economic Analysis: Theory and Practice 24, no. 5 (2025): 117–31. https://doi.org/10.24891/ea.24.5.117.

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Subject. The article investigates the specifics of production audit and cost control at industrial enterprises in the context of digitalization and automation of production processes. Objectives. The study aims at the development of practical recommendations and a mathematical model for optimizing production audit and cost control in conditions of digitalization to improve the efficiency of management of industrial enterprise. Methods. The research employs the analysis of stages of information technology implementation in the cost management system, in particular, production audit and cost con

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Ahmad Arwani, Popi Farahdila Sandi, and Dien Noviany Rahmatika. "Literature Review : Audit Internal 5.0: Mengarungi Era Digital Dengan Tranformasi Berbasis Kecerdasan Buatan dan Internet Of Things." Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi 2, no. 3 (2024): 66–93. http://dx.doi.org/10.61132/rimba.v2i3.1038.

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This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First,

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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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Yuan, Kai. "Innovation of Audit Business Management Models under the Conditions of Information Technology." Proceedings of Business and Economic Studies 7, no. 2 (2024): 8–14. http://dx.doi.org/10.26689/pbes.v7i2.6593.

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This paper focuses on the innovation of audit business management in the information technology era. In the wave of digitalization, audit companies need to adjust their management mode to take advantage of the advantages of informatization. The key is to use digital tools to strengthen data analysis and reshape the audit process. This not only improves efficiency and accuracy but also improves the overall audit quality. The article also highlights the importance of developing a culture of continued auditor learning and skills development to ensure competitiveness in the digital age. At the end

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Ou, Qian, and Yuxiao Wu. "A Study on The Impact of Digital Transformation on Auditor Decision Making." Frontiers in Business, Economics and Management 18, no. 2 (2025): 307–15. https://doi.org/10.54097/9pwzt443.

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Faced with the rapid development of the digital economy and profound changes in the market environment, it has become a strategic choice for most enterprises to seek sustainable competitive advantage to promote the renewal and iteration of production mode and governance mode with the help of digital tools and platforms. The digital transformation of enterprises will change the business model, internal control and information transmission formation, and also bring new changes and risks to the audit work of certified public accountants. The new audit report reveals the core content of the audit

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Панченко, Оксана. "THE ROLE OF PERSONNEL AUDIT IN RISK-ORIENTED MANAGEMENT OF THE ENTERPRISE." "Scientific notes of the University"KROK", no. 4(76) (December 31, 2024): 155–64. https://doi.org/10.31732/2663-2209-2024-76-155-164.

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In the modern business environment of an enterprise, personnel audit is a key tool that allows you to identify, assess and reduce risks associated with human capital. This tool becomes especially important in the context of digital transformation, which changes approaches to personnel management and requires the integration of innovative methods. The main purpose of the article is to analyze the role of personnel audit in ensuring effective risk-based management of the enterprise. The study is aimed at determining the impact of personnel audit on reducing risks in the field of personnel manage

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Erokhina, E. I., and S. S. Chikurova. "Improvement of Methodological Auditing Tools for Diagnosing Financial Security Risks of Industries." Voprosy sovremennoj nauki i praktiki. Universitet imeni V.I. Vernadskogo, no. 4(82) (2021): 089–99. http://dx.doi.org/10.17277/voprosy.2021.04.pp.089-099.

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The results of the study are aimed at diagnosing financial security risks of economic entities in the digital environment by analyzing the potential of an audit firm, assessing risks and risk management systems.

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Rizka Khoirotun Nisaa, Salsabila Maulidya Supriadi Bahrim, and Irda Agustin Kustiwi. "Teknologi Digital Dan Transformasi Internal Audit Terhadap Perlakuan Laporan Keuangan : Studi Literatur." Jurnal Mutiara Ilmu Akuntansi 2, no. 2 (2024): 263–77. http://dx.doi.org/10.55606/jumia.v2i2.2596.

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This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced anal

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Kovalevska, N. S., I. V. Nesterenko, E. B. Sokolova, and T. V. Karbivnycha. "The Digital Component of Modern Audit of Activities of Business Entities." Business Inform 4, no. 519 (2021): 161–68. http://dx.doi.org/10.32983/2222-4459-2021-4-161-168.

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The article is aimed at substantiating organizational provisions and developing recommendations for improving the conceptual principles of projecting a computer-based audit system for the activities of performers of entrepreneurial activities. The article proposes the principles of modeling the audit system in the structure of the information service of entrepreneurs, provides proposals for assessing audit risks at different stages of entrepreneurial activity, substantiates methodological approaches to conducting an audit using modern information and communication technologies. It is proved th

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Issah, Ofori, Agyei Baah Samuel, and Dadzie Boafo Eric. "Digitalization and operational performance of the audit service of Ghana." Project Management and Scientific Journal 7, no. 9 (2024): 68–92. http://dx.doi.org/10.4314/pmsj.v7i9.5.

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The study examines the influence of digitalization on the operational performance of the audit service of Ghana. The study relied on quantitative method in which multiple regression was employed. Purposive sampling was employed to obtain a sample size of 120. The findings of the study revealed that digitalization significantly enhances the accuracy of audit processes, the volume of work handled, and the adherence to timelines within audit services. The adoption of digital tools is expected to streamline audit processes and reduce the time required for data collection, analysis, and reporting.

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Kobets, Dmytro. "Digitalization of accounting in the context of ensuring business competitiveness." Galic'kij ekonomičnij visnik 83, no. 4 (2023): 38–47. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.04.038.

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The article highlights the importance of digitalization in the modern world for the development of accounting and audit. It is noted that the relatively recent development of information technology and computerization of all spheres of human activity have led to significant changes in approaches to business. These changes showed the need to apply digital technologies in all industries. Accounting and audit is no exception. The article explores the impact of digitalization on the development of accounting and audit. It is determined that the use of digital technologies can increase the accuracy

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Hidayah, Nurdin, Herlan Suherlan, Budi Wibowo, and Mochammad Nurrochman. "ANALISIS KINERJA WEBSITE DESA WISATA NGARGORETNO DENGAN MENGGUNAKAN EMICA MODEL DAN SEO ANALYTIC TOOLS." Jurnal Pariwisata 10, no. 1 (2023): 14–22. http://dx.doi.org/10.31294/par.v10i1.14133.

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ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kinerja website Desa Wisata Ngargoretno dengan menggunakan pendekatan eMICA Model dan Search Engine Optimization Tools (SEO). Metode penelitian menggunakan pendekatan kuantitatif dengan penelusuran secara eksplanasi. Data dianalisis melalui penelusuran konten website Desa Wisata Ngargoretno serta Site Audit dari Ubersuggest. Hasil analisis eMICA memperlihatkan bahwa website Desa Wisata Ngargoretno masih jauh dari standar kelengkapan konten suatu website yang digunakan sebagai alat digital marketing. Begitupula dengan hasil Site Audit Ubersugg

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Ruban-Lazareva, N. V. "Innovative technologies for growing digital maturity in auditors." Vestnik Universiteta, no. 8 (October 4, 2024): 34–40. http://dx.doi.org/10.26425/1816-4277-2024-8-34-40.

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The changeable, unknown, complex, and multivalent world embraced by innovations makes new demands on auditors’ professional competencies, which are inseparable from the mastery of technologies. Innovative auditing technologies of regional finance and real economy auditing have been analyzed to substantiate the value of auditors’ digital maturity in the diversity of such technologies. Quantitative methods based on statistical studies confirmed the growth of audit, control, expert analytical activities, and the need to implement innovative technologies for greater coverage of the control data se

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TOFAN, Dragoş Ovidiu, and Dinu AIRINEI. "Digital Skills in Collecting and Interpreting Audit Evidence." Audit Financiar 22, no. 175 (2024): 498–509. http://dx.doi.org/10.20869/auditf/2024/175/016.

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The paper proposes a critical analysis of how Robotic Process Automation (RPA) technologies contribute to the performance of financial audit missions, mainly in the phases of evidence collection, classification, and interpretation. As support solutions or even viable options to replace the human factor by automating repetitive and routine tasks and by removing the risk of error specific to such operations, software "robots" have been rapidly and widely adopted in segments of operational flows where the volume of routine processes is high but also time- and money-consuming. Beyond the immediate

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Kurovsky, Stanislav V., Denis A. Mishin, and Sofya S. Gugkaeva. "FEATURES OF DIGITALIZATION OF ACCOUNTING AND AUDITING IN RUSSIAN ORGANIZATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/13, no. 156 (2025): 163–75. https://doi.org/10.36871/ek.up.p.r.2025.03.13.019.

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This article is devoted to the formation of a project for the digitalization of accounting and auditing for the Russian organization OOO Higher School of Education. The authors highlighted the advantages, challenges and prospects for the digitalization of accounting and auditing in the Russian business environment. The advantages include an increase in the level of accuracy of information data, acceleration of the pace of business processes, reduction of the total volume of costs, the availability of opportunities for modeling, forecasting, and comprehensive analysis. However, the implementati

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Godwin Ozoemenam Achumie, Oluwaseun Adeola Bakare, and Njideka Ihuoma Okeke. "Post-project financial auditing as a continuous improvement tool for SMEs." Open Access Research Journal of Multidisciplinary Studies 8, no. 1 (2024): 115–25. http://dx.doi.org/10.53022/oarjms.2024.8.1.0053.

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Post-project financial auditing is a critical tool for ensuring transparency, accountability, and financial accuracy within small and medium-sized enterprises (SMEs). As SMEs navigate project-based operations, it is essential to assess the financial outcomes of completed projects to inform future decision-making and resource allocation. This review explores the role of post-project financial auditing as a continuous improvement tool in SMEs, highlighting its ability to enhance financial discipline, improve cost control, and promote long-term financial sustainability. By examining key aspects o

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Sumanto, Agus, and Mega Rosdiana. "Analisis Perspektif Mahasiswa Pada Penerapan Kertas Kerja ATLAS (Audit Tool And Linked Archive System)." BALANCE: Economic, Business, Management and Accounting Journal 20, no. 1 (2023): 23. http://dx.doi.org/10.30651/blc.v20i1.14694.

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ABSTRACTIn the era of digitalization, auditors must keep up with the times. The "Financial Profession Development Center (P2PK)" has released the Microsoft Excel-based "ATLAS (Audit Tools and File Link System)" application. The purpose of the research was to find student perspectives on implementing the ATLAS application in the digital era. Later, this web-based application is expected to help "Certified Public Accountants (CPA)" and "Public Accountant Offices (KAP)" meet the audit requirements criteria. The application of these professional standards is documented in audit working papers supe

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Ilori, Oluwatosin, Comfort Iyabode Lawal, Solomon Christopher Friday, Ngozi Joan Isibor, and Ezinne C. Chukwuma- Eke. "The Role of Data Visualization and Forensic Technology in Enhancing Audit Effectiveness: A Research Synthesis." Journal of Frontiers in Multidisciplinary Research 3, no. 1 (2022): 188–200. https://doi.org/10.54660/.ijfmr.2022.3.1.188-200.

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In today’s complex financial landscape, the efficacy of audit processes is increasingly challenged by sophisticated fraud schemes and voluminous datasets. This research synthesis critically examines the transformative role of data visualization and forensic technology in enhancing audit effectiveness, particularly in fraud detection and stakeholder communication. With the growing adoption of forensic analytics, auditors are empowered to identify anomalies, suspicious transactions, and patterns of financial misstatement with greater precision and speed. By leveraging technologies such as Benfor

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Rahman, Abdur, Muhamad Yopan, and Rachma Fitriati. "Building Digital Governance Integration Internal Audit Through Strategy Application Programming Interface (API)." Golden Ratio of Auditing Research 5, no. 2 (2025): 68–77. https://doi.org/10.52970/grar.v5i2.1470.

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This article discusses the Indonesian Classification Bureau, which needs to integrate digital governance from the application Internal Audit – Internal Audit Portal (SPI) to the application Human Resource Management System (HRMS) for the automation of Key Performance Indicator (KPI) results. However, until now, the Society still uses manual calculations to display Corporate, Work Unit, and Individual KPI, which causes delays in reports to shareholders and disbursing team member benefits. This research uses a qualitative method with the Soft Systems Methodology (SSM) approach to analyze digital

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Thakkar, Himanshu, Gudoshava Chrispen Fanuel, Saptarshi Datta, Priyam Bhadra, and Siddharth Baburao Dabhade. "Optimizing Internal Audit Practices for Combatting Occupational Fraud: A Study of Data Analytic Tool Integration in Zimbabwean Listed Companies." International Research Journal of Multidisciplinary Scope 06, no. 01 (2025): 22–36. https://doi.org/10.47857/irjms.2025.v06i01.02164.

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Various types of fraud exist in almost every country, classified as corruption, asset misappropriation, and financial statement fraud. Occupational fraud, a mixture of corruption and asset misappropriation, has been mostly committed within companies, significantly impacting their economic stability. Interview and questionnaire techniques were employed to collect data from the companies listed on the Zimbabwe stock exchange. Primary data has been collected from 44 respondents through questionnaires. It is found that companies in Zimbabwe are widely using Excel for internal audits. Internal audi

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Rahman, Fadhil, Gina Putri, Dina Wulandari, Dedi Pratama, and Eka Permadi. "Auditing in the Digital Era: Challenges and Opportunities for Auditor." Golden Ratio of Auditing Research 1, no. 2 (2021): 86–98. http://dx.doi.org/10.52970/grar.v1i2.367.

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This qualitative study explores the challenges and opportunities faced by auditors in the digital era, focusing on data privacy concerns, cybersecurity threats, skills shortages, and regulatory complexities. Grounded theory methodology was employed to analyze literature encompassing auditing in the digital environment. Data collected from various scholarly sources were systematically reviewed, synthesized, and analyzed using open and axial coding techniques. The findings reveal that auditors encounter significant challenges related to navigating stringent data privacy regulations such as the G

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Oluwatosin Ilori, Nelly Tochi Nwosu, and Henry Nwapali Ndidi Naiho. "Advanced data analytics in internal audits: A conceptual framework for comprehensive risk assessment and fraud detection." Finance & Accounting Research Journal 6, no. 6 (2024): 931–52. http://dx.doi.org/10.51594/farj.v6i6.1213.

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In the face of increasing complexity and rapid technological advancements, traditional internal audit methods are becoming inadequate for comprehensive risk assessment and effective fraud detection. Advanced data analytics offers a transformative approach that enhances the effectiveness of internal audits. This concept paper presents a framework for integrating advanced data analytics into internal audit processes, aiming to provide more robust risk management and improved fraud detection capabilities. Integrate diverse data sources, including financial, operational, and external data, to prov

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Castellan, Marta Gaia, and Igor Marcolongo. "Documents, Processes, Transactions: the European Digital Archival (R)Evolution." Atlanti 28, no. 2 (2018): 43–51. http://dx.doi.org/10.33700/2670-451x.28.2.43-51(2018).

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In Europe the Digital Archival Science is evolving, with regard to the ‘objects’ that we need to preserve (image-copies of the original documents, born-digital documents, video, data transactions), and with regard to tools and trusted services, regulated by EU laws (electronic signatures, seals, time stamps). However, we don’t have a pan-european Regulation for long-term preservation, and each Member State disciplines this service with a national rule. Italy and Slovenia have an excellent Services Accreditation procedure, based on regular audit performed respectively by Agenzia per l’Italia Di

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Ahlgren, Karl V., and Naaman Shibi. "The power of digital: workplace tools to modernise safety compliance." APPEA Journal 59, no. 2 (2019): 513. http://dx.doi.org/10.1071/aj18029.

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Jobs and industries around the globe are following the Darwinist model of needing to adapt to change for survival. A high proportion of the next generation entering colleges, technical and further education (TAFE) and universities today are preparing for jobs and tasks that do not exist yet. Recent technological advancements have meant that some industries and workforces are at risk of being left behind. With national and international safety regulations getting increasingly strict and competition tightening, the importance of maintaining a modern workplace and workforce to comply with safety

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Angeles, Earl Jed A. Angeles, Godfrey B. Mabazza Mabazza, Angel Errine Grace B. Pascua Pascua, et al. "Shift to Digital Audit: A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession." Asian Journal of Management Analytics 2, no. 4 (2023): 415–40. http://dx.doi.org/10.55927/ajma.v2i4.6294.

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This study intends to evaluate the perceived benefits and challenges that these technologies offer in the context of digitalization, to one of the most suitable professions for the particular procedure; the audit profession. A qualitative study was conducted to gain a better grasp of the implications of digitalization on audit tools in the audit profession. This is accomplished by conducting ten (10) semi-structured interviews with professional auditors, emphasizing interpretation. It has been found that this study backs up some of the conclusions of prior research on the issue of digital audi

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Ionin, Evhen, and Serhii Prylutskyi. "Computer technologies in audit analytical procedures." Economic Analysis, no. 33(3) (2023): 318–26. http://dx.doi.org/10.35774/econa2023.03.318.

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Introduction. The impact of modern computer technologies on the field of auditing leads to the development and transformation of methods of auditing procedures. In connection with the growing complexity of business operations and the large volume of financial information, the introduction of computer technologies into analytical audit procedures becomes critical to ensure the efficiency, accuracy and reliability of audit operations. After all, when using digital technologies, analytical procedures, which are an important component of auditing, are significantly accelerated, automated and impro

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Kostova, Silviya, and Zhelyo Zhelev. "Identifying money laundering risk indicators: Evidence from Bulgaria." Edelweiss Applied Science and Technology 8, no. 6 (2024): 2809–16. http://dx.doi.org/10.55214/25768484.v8i6.2559.

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The study of the fight against money laundering in Bulgaria takes on a heightened significance due to the country's unique geopolitical and economic context. As a member of the European Union and a key regional player, Bulgaria assumes a pivotal role in preventing cross-border crimes, including money laundering. The present study aims to analyze how modern technologies can bolster this crucial role, facilitating monitoring and analysis processes to enhance the effectiveness of audit and tax inspections in the country. The research applied practical methods involving digital tools and technolog

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Leha, Olha, and Ihor Sirenko. "AUDIT OF THE COMPANY’S CONTRACTUAL POLICY: A TOOL FOR RISK MANAGEMENT AND COMPLIANCE ASSURANCE." Economic scope, no. 201 (June 10, 2025): 343–49. https://doi.org/10.30838/ep.201.343-349.

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In today’s environment of increased regulatory oversight and the growing complexity of contractual, tax, and compliance-related risks, companies require effective tools for managing obligations. The implementation of internal audit for contractual policy is gaining particular importance as a mechanism for ensuring legal and financial resilience. Despite existing studies in digital technologies, audit reporting, risk management, and legal auditing, a comprehensive methodology for contract verification within internal control systems remains underexplored. The purpose of this article is to devel

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