Computer‐assisted audit tools and techniques: analysis and perspectives

Braun, Róbert; Davis, Harold E.

doi:10.1108/02686900310500488

Cited by 164 publications

(137 citation statements)

References 3 publications

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“…It ranges from a simple audit automation using spreadsheet application to an advanced practice of audit software with databases and business intelligence applications (Braun & Davis, 2003;Rosli, Yeow, & Siew, 2013). By embracing audit technology in auditing, it allows organisations to perform audit tasks effectively and efficiently (Braun & Davis, 2003).…”

Section: Introductionmentioning

confidence: 99%

Technological, Organisational and Environmental Aspects of Audit Technology Acceptance

Rosli¹,

Siew²,

Yeow³

2016

IJBM

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The purpose of this paper is to use the Technology, Organisation 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 auditors carry their tasks. One of the major contributions in this study is to use the TOE framework to analyse the factors in organisation adoption. Data of this study were gathered through questionnaire surveys that were self-administered to 1,367 audit firms registered in the Malaysian Institute of Accountants directory. Our findings indicate that although firms generally acknowledge that there are advantages of audit technology implementation and the benefits outweigh the costs, the firms also recognise that their organisations are only somewhat ready to adopt and their staff's competency are only at a moderate level to be able to use the audit technology. Our survey also indicates that the role played by professional body support is important to increase its adoption.

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Section: Introductionmentioning

confidence: 99%

Technological, Organisational and Environmental Aspects of Audit Technology Acceptance

Rosli¹,

Siew²,

Yeow³

2016

IJBM

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“…CAATs include any kind of technology that can be used to assist the completion of an audit engagement (Braun and Davis 2003). Thus, the use of CAATs among internal auditors is common and unavoidable.…”

Section: Computer Assisted Audit Techniques (Caats) Other Computer Amentioning

confidence: 99%

“…There are several publications on the reality of CAATs as an effective TT in the IAFs (Zacchea 1995; Rezaee and Reinstein 1998;Braun and Davis 2003;Abu-Musa 2008). CAATs include any kind of technology that can be used to assist the completion of an audit engagement (Braun and Davis 2003).…”

Section: Computer Assisted Audit Techniques (Caats) Other Computer Amentioning

confidence: 99%

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

Motubatse

Staden

Steyn

et al. 2015

Journal of Economics

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The paper presents secondary empirical data from the Common Body of Knowledge study, on the use of audit tools and techniques by internal auditors in South Africa and compared its findings on South African internal audit functions with those of developed regions. It investigates the current use of the audit tools and techniques by the internal auditors in South Africa. This paper also reviewed relevant literature to support arguments for the use of audit tools and techniques by the internal auditors. The study found that internal audit functions in South Africa use audit tools and techniques similar to that of developed regions. The paper also found that internal auditors mostly use audit tools and techniques, such as risk based planning electronic, communication, analytical reviews and working papers. The paper concludes that, while other audit tools and techniques are important to have, the most preferred enhances the quality of the audit process.

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“…Regarding the technology used, the use of Computer Assisted Audit Tools (CAAT), or Data Reporting Systems, in the collection, storage and pre-processing of accounting data increases the e ectiveness of the auditing process (Braun & Davis, 2003) by analyzing large quantities of data in a shorter period of time. us, the degree of automation of CAs would a ect the hours-audit ratio used in audit work.…”

Section: Literature Of Audit Quality In Governmentsmentioning

confidence: 99%

The diversity of the Brazilian regional Audit Courts on government auditing

Lino

Aquino

2017

Rev. contab. finanç.

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Currently, the 33 regional audit courts are responsible to monitor the public nancial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. is article aims to analyze the diversity of internal con guration of these regional audit courts and to discuss the potential associations with the nancial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to o cial documents from the audit courts, such as audit manuals and activities reports. e audit quality drivers were identi ed within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identi ed con gurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. e discussion shows that dissimilarities on the courts' con gurations, as they are responsible to audit a speci c country area, will contribute to a di erent coercion level on scal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. is paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality e ects in the public nance studies in Brazil.

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Computer‐assisted audit tools and techniques: analysis and perspectives

Cited by 164 publications

References 3 publications

Technological, Organisational and Environmental Aspects of Audit Technology Acceptance

Technological, Organisational and Environmental Aspects of Audit Technology Acceptance

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

The diversity of the Brazilian regional Audit Courts on government auditing

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