From Traditional to Technologically Influenced Audit: A Compliance Perspective

Bukhsh, Faiza Allah; Silva, Patrício de Alencar; Bukhsh, Bilal Allah; Syed, Sumaiya

doi:10.1109/fit.2018.00036

Cited by 2 publications

(2 citation statements)

References 37 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Auditors who enhance professionalism and possess sufficient expertise in their professional field contribute to an increase in quality performance [14]. It has also been found that the most popular classification of audits is based on their execution, namely internal and external audits [15]. Numerous factors can influence the performance of auditing, as indicated by research suggesting that audit experience has a linear impact on auditing performance.…”

Section: Figure 1 Computerized Methods Influencing Auditor Performanc...mentioning

confidence: 99%

Unveiling the Potential of Computer-Based Audit Strategies: A Comparative Study between Conventional and Automated Approaches

Budiandru,

Zakkiandri,

Nur Basyiruddin

2023

afmj

View full text Add to dashboard Cite

This research compares the conventional audit approach with the automated audit approach in the context of computer-based audit strategies. A comparative quantitative method was employed, using surveys and interviews as data collection techniques. The majority of respondents (68%) preferred the automated audit approach, indicating a significant preference. The analysis revealed that the automated audit approach can reduce dependency on human resources. The independent samples t-test confirmed significant differences between the two audit methods in terms of efficiency and effectiveness. The automated audit method demonstrated higher scores in efficiency and effectiveness. This study suggests adopting the automated audit method as a more modern and efficient approach in auditing practices. Further research, encompassing a broader sample scope and diverse industry variations, is suggested to gain a comprehensive understanding of preferences and factors influencing the acceptance of the automated audit method.

show abstract

Section: Figure 1 Computerized Methods Influencing Auditor Performanc...mentioning

confidence: 99%

Unveiling the Potential of Computer-Based Audit Strategies: A Comparative Study between Conventional and Automated Approaches

Budiandru,

Zakkiandri,

Nur Basyiruddin

2023

afmj

View full text Add to dashboard Cite

show abstract

“…As compliance becomes a major issue, the effect of optimization is thought of as a strategic concern, such that business compliance requirements can be achieved by applying smart audit techniques that can only come from IT knowledge [86].…”

Section: Business Process Compliancementioning

confidence: 99%

Ontologies in Cloud Computing—Review and Future Directions

et al. 2021

View full text Add to dashboard Cite

Cloud computing as a technology has the capacity to enhance cooperation, scalability, accessibility, and offers discount prospects using improved and effective computing, and this capability helps organizations to stay focused. Ontologies are used to model knowledge. Once knowledge is modeled, knowledge management systems can be used to search, match, visualize knowledge, and also infer new knowledge. Ontologies use semantic analysis to define information within an environment with interconnecting relationships between heterogeneous sets. This paper aims to provide a comprehensive review of the existing literature on ontology in cloud computing and defines the state of the art. We applied the systematic literature review (SLR) approach and identified 400 articles; 58 of the articles were selected after further selection based on set selection criteria, and 35 articles were considered relevant to the study. The study shows that four predominant areas of cloud computing—cloud security, cloud interoperability, cloud resources and service description, and cloud services discovery and selection—have attracted the attention of researchers as dominant areas where cloud ontologies have made great impact. The proposed methods in the literature applied 30 ontologies in the cloud domain, and five of the methods are still practiced in the legacy computing environment. From the analysis, it was found that several challenges exist, including those related to the application of ontologies to enhance business operations in the cloud and multi-cloud. Based on this review, the study summarizes some unresolved challenges and possible future directions for cloud ontology researchers.

show abstract

From Traditional to Technologically Influenced Audit: A Compliance Perspective

Cited by 2 publications

References 37 publications

Unveiling the Potential of Computer-Based Audit Strategies: A Comparative Study between Conventional and Automated Approaches

Unveiling the Potential of Computer-Based Audit Strategies: A Comparative Study between Conventional and Automated Approaches

Ontologies in Cloud Computing—Review and Future Directions

Contact Info

Product

Resources

About